AC 431 - Federal Income Taxation of Individuals
(3 cr.) This course introduces students to the research, analysis and planning of individual federal income tax with emphasis on the identification of the proper taxpayer, the concepts of income, characterization of income, timing of income (realization and recognition), deductions, deferral and non-recognition of income. Minimum grade for accounting majors C-. Accounting majors must have B- or better in the prerequisite course. Prerequisite: AC 102 or AC 212; Every Year, Fall

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