ACC 322 - Federal Taxation

Institution:

Doane University

Subject:

Description:

This course introduces students to the complex study of federal taxation, covering a broad range of subjects from the definition of income to corporate tax practices, including practice in preparation of tax returns. Various taxable entities (including individuals, corporations, partnerships, and estates and trusts) are discussed. In addition, there is a tax research and planning component to the course, which acquaints the student with the fundamentals necessary for better understanding complex tax issues. Upon successful completion of this course, students will be able to: 1) describe basic provisions of Federal income tax law as they relate to individual taxpayers; 2) discuss tax compliance issues affecting individual taxpayers; 3) recognize the ethical implications of working within a tax system characterized, in part, by a high degree of ambiguity; 4) understand (at a basic level) the Federal Income Tax Code and other sources of authority that combine to make up the working body of tax law; 5) use precise, tax-specific terminology in communicating with other constituencies regarding tax accounting issues; 6) use tax information in a variety of planning and decision making contexts; and 7) exercise research skills that will enable them to find answers to a variety of tax scenarios. Prerequisite: Sophomore standing. Offered every third spring term.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.doane.edu

Phone Number:

(402) 826-2161

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Four-one-four plan

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