ACCT 432 - Federal Taxation for Corporations

Units: 3
Taxation of domestic corporations. Topics include tax rules for determining a corporation’s taxable income and tax liability, reconciling GAAP financial statement net income to corporate taxable income, tax consequences and planning strategies for corporate distributions including dividends, redemptions, and liquidations.

Prerequisites: ACCT 312 and ACCT 331, both with grade C or better.
Equivalent Quarter Course: ACCT 4220.
Possible Instructional Methods: Entirely On-ground, Entirely On-line.
Grading: A-F grading only.