ACCT 2120 Business Tax Accounting

Provides instruction for preparation of both state and federal partnership, corporation and other business tax returns. Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations.

Credits

3

Prerequisite

ACCT 1100 - Financial Accounting with a grade of “C” or better AND ACCT 1105 - Financial Accounting II with a grade of “C” or better

Corequisite

None

Lab Contact Hours

30

Lecture Contact Hours

30

Total Contact Hours

60