ACC 5004 - Tax Accounting for Individuals

(3) Credit Hours

An introduction and overview of federal individual income tax law and procedures. Topics include taxable entities, tax calculations, filing status and exemptions, gross income inclusions and exclusions, business and personal deductions and losses, depreciation, tax credits, and property transactions. Every semester. Prerequisites: ACC 5001 or Department Head approval. Must be enrolled in M.Acc. Executive Concentration. Differential Course Fee will be assessed. Business Graduate Course Fee will be assessed.