ACCT 310 - Introduction to Federal Income Taxation

Credit(s): 3
Lecture: 3
Non-Lecture: 0
This course will provide a broad background in federal income taxation, with emphasis on fundamental tax concepts and the types of taxpayers. Topics will include an overview of tax code provisions and regulations applicable to individuals, corporations and partnerships; tax consequences of property transactions; similarities and differences between income tax provisions and financial accounting principles; and professional standards for tax practice. The course will also introduce students to the use of technology in tax practice, and methodologies for tax research and tax planning. Restricted to School of Business majors Others may seek permission from the School of Business.

Prerequisite(s): ACCT 103 and junior status.