Dec 11, 2024  
2013-2014 Undergraduate Catalog 
    
Catalog Navigation
  Catalog Home
  A Message from the President
  Mission and Vision Statement
  SUNY Oswego at a Glance
  Majors/Minors
  Courses
  Colleges, Departments and Programs
  College Standards and Policies
  Curriculum Information
  Academic Support Resources
  Admissions
  Financial Information
  Student Life
  Emeritus Faculty
  Correspondence Directory
  General Information
  2013 - 2014 Academic Calendar
  Archived Catalogs
HELP
2013-2014 Undergraduate Catalog [Archived Catalog]

ACC 431 - Federal Tax Accounting II

2013-2014 Catalog Year

This course covers federal tax laws pertaining to business entities. It discusses the computation of the corporate income tax and the taxation of partnerships and S corporations. Particular emphasis is given to the tax treatment of transactions between corporations and their shareholders and between partnerships and their partners The course describes the tax law as set forth in the Internal Revenue Code, Treasury regulations, IRS rulings and pronouncements, and court decisions.

PREREQ: ACC 330 and minimum second semester junior standing.
credit: 3