ACC 231 Business Taxation

3 Credit hours      45 Contact hours

Introduces students 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

Successful completion of ACC 121 (grade C or higher) or equivalent assessment scores.