Prerequisite: Successful completion of ACCTG 202 with a minimum grade of C-, and be accepted into upper division Accounting course work. A study of the basic features of the federal income tax laws as applied to individuals and business entities. The course will emphasize compliance procedures, the determination of taxable income, the practical use of current technology and resources, and the role of taxes in the business decision-making process. (Fall, Winter, Spring)

Prerequisite: Successful completion of ACCTG 321 with a minimum grade of C-. A study of advanced topics in taxation as they apply to business entities and individuals. This course builds on the foundations established in previous accounting and taxation courses. It emphasizes research, planning, and the use of current technology. (Fall, Winter)

Analysis of federal taxation of business activities, including: business income and expenses, capital gains and losses, depreciation and recapture; non-taxable exchanges, net operating losses, and the taxation of partnerships, S-corps and C-corps. Prerequisites: 'C-' or better in ((ACCTG 3600 OR BCOR 3010) AND Intermediate or Full Major in the School of Business) OR ((ACCTG 3000 OR ACCTG 5050) AND Full Major in QAMO OR Full Minor in Accounting)