Aug 24, 2019  
2018-2019 Undergraduate Catalog 
2018-2019 Undergraduate Catalog [ARCHIVED CATALOG]

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ACCT 340 - 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. Formerly ACCT 346, students may not receive credit for both. Course will be offered every year (Fall, Winter, Spring, Summer).

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.

Credits: (5)

Learner Outcomes:
Upon successful completion of this course, the student will be able to:

  • 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.
  • Locate and interpret primary authoritative sources of tax information using web-based services.
  • Apply U.S. tax law to meet compliance requirements.
  • Identify and analyze the impact of U.S. income taxation on corporate financial reporting.
  • Apply U.S. tax law to identify tax planning opportunities.
  • Communicate the results of research, compliance, and planning efforts, to audiences with different levels of expertise.
Learner Outcomes Approval Date:

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