ACC 311 Federal Income Taxation I
Basic concepts of federal income taxation, emphasizing individual taxpayers. Tax law covering taxable and excludable income, deductions, basis, tax-free exchanges, capital gains and losses, tax credits, deferral of tax, and depreciation. This course may be offered in an online format. Prerequisites: 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor. Recommended:
ACC 202 or 255.
Course Syllabus