ACC 410 - Federal Taxation

(3 units)

Analysis of the basic framework utilized in measuring and reporting taxable income of individuals and business entities.

Per university policy this course may be repeated only once for credit.

Prerequisite(s): ACC 201 with a “C” or better; Business major or minor or Master of Accountancy.

Grading Basis: Graded
Units of Lecture: 3
Offered: Every Fall and Spring

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. discuss US federal tax law, the basic tax concepts and the practice of the IRS as well as ethical issues related to practicing tax law.
2. demonstrate a detailed understanding of the personal income tax formula.
3. perform various calculations relating to the personal tax formula.
4. recall basic tax concepts related to businesses; including the tax consequences of the acquisition and disposing of business assets.

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