2024-2025 Undergraduate/Graduate Catalog

AC 502 Introduction to Individual and Corporate Taxation

Analysis of the basic framework utilized in measuring and reporting taxable income of individuals and business entities including gross income, deductions, tax rates, credits, timing issues and procedural matters, and analysis of federal tax law relating to the formation, operations, and liquidations of corporations including dividend distributions and stock redemptions.

Credits

3

Prerequisite

Admission to a School of Business graduate program, or permission of the Associate Director of Graduate Programs, or permission of the Department of Accounting Chairperson, plus AC 211 (Introduction to Financial Account) or equivalent, or AC 500 (Introduction to Financial and Managerial Accounting)

General Education

Offered

  • Fall and Spring
  • Summer
  • On Demand