ACCT 235 Federal Taxation of Individuals

This course covers current tax laws governing recognition of items of gross income, exclusions, deductions, capital gains and losses, credits, estimated taxes, employment taxes, and the calculation of taxable income for an individual and sole proprietor. This is one of two tax courses that prepares students for individual and business decisions relating to federal taxation and the Federal Tax Regulation Section of the Certified Public Accountant (CPA) Exam.

Credits

3

Prerequisite

ACCT 112

Hours Weekly

3 hours weekly