Apr 24, 2024  
2005-2006 EIU Undergraduate Catalog 
    
2005-2006 EIU Undergraduate Catalog [ARCHIVED CATALOG]

ACC 4400 - Federal Income Taxation I.


(3-0-3) F, S. This is the first of two courses on federal income tax accounting under the latest amendments to the Internal Revenue Code. This course focuses on the income taxation of individuals and sole proprietorships. Topics include regulatory framework and legal liability of accountants, determination of gross income, deductions, and computation of tax liability, payment procedures, and tax planning.

Prerequisites & Notes
ACC 3250, ACC 3900, BUS 3710, each with a grade of C or better; a minimum cumulative EIU GPA of 2.50 or higher; admission to the Accounting Program, or permission of the Associate Chair.

Credits: 3