ACCT 630 - Federal Taxation of Individuals and Sole Proprietors

Units: 3
Study of federal income tax laws relating to individuals and sole proprietors. Detailed consideration to basic income tax concepts, including gross income, property dispositions, cost recovery deductions, itemized deductions, and non-recognition transactions. Brief coverage of the taxation of business entities.

Prerequisites: ACCT 210 with B- or better.
Possible Instructional Methods: Entirely On-ground.
Grading: A-F grading only.