ACC 413 - Concepts and Strategies of Taxation

Institution:

University of Southern Maine

Subject:

Description:

This course provides a conceptual understanding of the federal tax system, and its impact on individuals, corporations, and partnerships. The primary emphasis is on fundamental income tax concepts and principles, with an overview of other taxes. Detailed technical coverage and return preparation are minimized. The economic, political, social, and judicial reasoning underlying tax provisions are explored. Tax issues and changes under current consideration at the national, state, local and international levels are discussed. Basic research skills and methodology are introduced. Prerequisites: ACC 110, ECO 101J, and junior standing. Cr 3.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.usm.maine.edu

Phone Number:

(207) 780-4141

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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