AC309 - Individual Income Tax

A study of the U.S. income taxation system as it applies to individuals. The objective of the course is to develop a broad-based knowledge in the area. The course emphasizes the analysis of the individual income tax formula and the preparation of tax returns. Topics include gross income, exclusions, deductions, credits, sole proprietor business income and deductions, and property transactions.
Lecture Hours: 3 Lab Hours: 0 Credits: 3
History: ACC309, ACC310