ACC 413 - Concepts and Strategies of Taxation

This course provides a conceptual understanding of the federal tax system, and its impact on individuals, corporations, and partnerships. The primary emphasis is on fundamental income tax concepts and principles, with an overview of other taxes. Detailed technical coverage and return preparation are minimized. The economic, political, social, and judicial reasoning underlying tax provisions are explored. Tax issues and changes under current consideration at the national, state, local and international levels are discussed. Basic research skills and methodology are introduced.

Prerequisite(s): ACC 110 (C- or higher), junior standing. Majors in the fall 2020 or later catalog are encouraged to complete he pre-bus core with a min. of a C- or higher before taking any 300/400 Business course. See enrollment policy for eligibility or contact the School of Business.
Co-requisite(s):
Credits: 3

Course Typically Offered: fall and spring
Course Type: Accounting