ACCT 330. Introduction to Taxation. 3 Hours.

A study of the major concepts related to taxation with emphasis on the federal income tax for individuals including the implications of being a sole proprietor, partner of a partnership, and a corporate shareholder. Major topics covered include: different types of taxes; formation of the tax law; gross income; deductions; the tax formula; tax credits; filing status; tax treatment for capital gains and losses; and selected nontaxable transactions. Prerequisite: ACCT 320 or ACCT 323. Enrollment restricted. LEC.

Bachelor of Science in Business

...3 ACCT 320 Intermediate Accounting I 3 ACCT 325 Managerial Accounting II 3 ACCT 330...