| Introduction to Income Taxation | |||
| INTRO TO TAX | |||
| CLASS CODE: | ACCTG 321 | CREDITS: 3 | |
| DIVISION: | BUSINESS & COMMUNICATION | ||
| DEPARTMENT: | ACCOUNTING | ||
| GENERAL EDUCATION: | This course does not fulfill a General Education requirement. | ||
| CATALOG DESCRIPTION: | A study of the basic features of the federal income tax laws as applied to individuals and business entities. The course will emphasize compliance procedures, the determination of taxable income, and the practical use of current technology and resources. | ||
| DESCRIPTION: | A study of the basic features of the federal income tax laws as applied to individuals and business entities. The course will emphasize compliance procedures, the determination of taxable income, and the practical use of current technology and resources. | ||
| TOPICS: | Topics covered in this course include the tax formula, gross income, property transactions, deductions and losses, itemized deductions, depreciation, computation of tax, tax credits and payments, tax research, and business income and deductions. | ||
| OBJECTIVES: | |||
| REQUIREMENTS: | |||
| PREREQUISITES: | ACCTG 180 or 201 or equivalent or consent of instructor. | ||
| OTHER: | |||
| EFFECTIVE DATE: | August 2002 | ||