Catalog 2019-2020 
    
    Feb 26, 2024  
Catalog 2019-2020 [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.