ACC 3735 - TAX ACCOUNTING II

credits: 3.0
This course is a study of Federal tax provisions which apply to entities other than individual taxpayers, including taxable corporations, estates and trusts, and exempt organizations. Other topics to be covered include the income tax aspects of corporate reorganizations and liquidations, taxation of corporate earnings and profits and dividends, and transfer taxes applicable to gifts and estates. Method of Instruction: Lecture, discussion, and problem solving. Method of Evaluation: Test (25%), final exam (25%), tax returns (30%), and presentation (20%).

Prerequisite(s): ACC 3730 - TAX ACCOUNTING I