The page uses Browser Access Keys to help with keyboard navigation. Click to learn moreSkip to Navigation

Different browsers use different keystrokes to activate accesskey shortcuts. Please reference the following list to use access keys on your system.

Alt and the accesskey, for Internet Explorer on Windows
Shift and Alt and the accesskey, for Firefox on Windows
Shift and Esc and the accesskey, for Windows or Mac
Ctrl and the accesskey, for the following browsers on a Mac: Internet Explorer 5.2, Safari 1.2, Firefox, Mozilla, Netscape 6+.

We use the following access keys on our gateway

n Skip to Navigation
k Accesskeys description
h Help
    Central Washington University
   
 
  Sep 19, 2017
 
 
    
2017-2018 Undergraduate Catalog
[Add to Portfolio]

ACCT 346 - Income Tax Accounting I


Description:
Introduction to income taxation of corporations, partnerships, and individuals with an emphasis on tax compliance, planning, and computer-based tax research.

Prerequisites:
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.

Credits: (5)

Learner Outcomes:
  • 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.
Approval Date:
1/22/15



[Add to Portfolio]