ACCT 510 - Advanced Taxation Accounting

Credit(s): 3
Lecture: 3
Non-Lecture: 0

This course involves an in-depth study of federal income taxation as it applies to individuals, corporations, and partnerships, including complex topics related to those entities. Students will also be introduced to the following: Estate and gift taxation, fiduciary accounting, tax-exempt entities, and qualified and nonqualified plans related to employee compensation. Students will have the opportunity to develop their competencies in tax research and tax planning, and in the use of technology in tax practice. Additionally, regulatory provisions and professional standards for tax practices will be considered, with a review of sanctions imposed for failure to comply.

Prerequisite(s): ACCT 310 and graduate status.
Offered: Offered every fall