ACC 465 - Corporate Taxation

Institution:

Cleary University

Subject:

Description:

Anticipating and understanding the tax consequences and implications of corporate entities is an essential part of accounting practice. In this course, students study various corporate transactions beginning with the formation and operation of the corporation and proceeding to other advanced topics, such as: capital structure, earnings and profits, dividend distributions, stock redemptions, liquidations, and re-organizations. The course also focuses on the tax aspects of "S" corporations,including formation of an "S" corporation, operating activities, distributions, and termination of an "Scorporation. Emphasis is placed on developing the student's ability to identify and logically explain the tax consequences of various corporate transactions.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cleary.edu

Phone Number:

(800) 686-1883

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Quarter

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