ACC 440 - Taxation 1

The first of a two-course sequence, this course focuses on the structure of the federal taxation system and the taxation of individuals. Emphasis is placed on the utilization of tax authorities to formulate effective tax planning strategies and to determine income, deductions, credits and tax liability. Students prepare individual tax returns and develop effective communication skills for a client-based environment.

Credits: 3

Clock Hours - (Lect-Lab): (3-0)

Prerequisites: ACC 333 (minimum grade of D-) OR ACC 335 (minimum grade of D-)

Minimum Class Standing: Junior