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Jan 13, 2025
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2008-2009 Undergraduate Catalog [Archived Catalog]
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ACC 330 - Federal Tax Accounting I
3 Credits
This course is an introductory course in federal income taxes. It
covers the tax law as set forth in the Internal Revenue Code,
Treasury regulations, IRS rulings and pronouncements, and court
decisions. Specific emphasis is placed on the taxation of
individual taxpayers. Subjects include gross income, principles of
revenue recognition and tax accounting, business deductions,
losses, depreciation, itemized deductions, tax shelter loss
limitations, tax credits, and the tax consequences of property
transactions.
Prerequisite: ACC 301 and/or 345 or equivalent courses.
When Offered: Fall
Catalog Year: 2008-2009
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