ACCT 340 - Income Tax Accounting I

Description:
Introduction to a broad range of tax concepts and types of taxpayers. Coverage focuses primarily on principles in individual income taxation. Course will be offered every year (Fall, Winter, Spring, Summer).

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.

Credits: (5)

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

Assess the nature and structure of the U.S. federal income tax system and criticize how it influences taxpayer choices.
Contrast between primary and secondary sources of tax information.
Apply a broad range of tax concepts to various types of taxpayers.
Select the most relevant income tax rules to a given scenario.
Develop a sound tax plan after prioritizing among tax planning opportunities.

Learner Outcomes Approval Date:
4/5/2019

Anticipated Course Offering Terms and Locations:
Fall Locations: Ellensburg, Lynnwood Winter Locations: Ellensburg, Des Moines Spring Locations: Ellensburg, Des Moines, Lynnwood Summer Locations: Online