Jan 21, 2019
ACCT 346 - Income Tax Accounting I
Introduction to income taxation of corporations, partnerships, and individuals with an emphasis on tax compliance, planning, and computer-based tax research.
Prerequisite: a grade of C or higher in ACCT 251 and ACCT 252, and a pre-major or major or minor or certificate student in a College of Business program; or admission to the MPA program.
Learner Outcomes Approval Date:
- Students will recognize how tax systems are designed and how the legislative, executive, and judicial branches influence the design and implementation of U.S federal tax laws.
- Students can locate and interpret primary authoritative sources of tax information using web-based services.
- Students will be able to apply U.S. tax law to meet compliance requirements.
- Students will be able to identify and analyze the impact of U.S. income taxation on corporate financial reporting.
- Students will be able to apply U.S. tax law to identify tax planning opportunities.
- Students will be able to communicate the results of research, compliance, and planning efforts, to audiences with different levels of expertise.
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