Nov 23, 2024  
ARCHIVED 2023-24 Undergraduate Catalog 
    
ARCHIVED 2023-24 Undergraduate Catalog [ARCHIVED CATALOG]

ACC 315 - Tax Accounting I (3)

Prerequisite: ACC 104  with a C- or higher or permission 
This course introduces the general theory and procedures of federal income taxation and studies the application of tax laws regarding individual taxpayers. Upon completion of this course, students will be able to:

  • Describe and identify the determinants of taxable income under US tax laws regarding individual taxpayers
  • Identify permitted statutory exclusions and deductions under US tax laws regarding individual taxpayers
  • Analyze various tax situations and recognize the income tax ramifications