Catalog 2013-2014, Final Edition 
    
    Nov 23, 2024  
Catalog 2013-2014, Final Edition [ARCHIVED CATALOG]

ACC 231 - Business Taxation

Credits: 3
Introduces student to taxation of business entities and transactions.  Topics include taxation of property transactions, various tax issues that apply to different tax entities, tax administration and practice, and the taxation effects of formation, operation, and dissolution of corporations, partnerships, S corporations, trusts and estates. Prerequisite(s): ACC 132 and ACC 133 with a grade of “C” or better. Three credits.