ACC 4300 - Federal Income Taxation

Institution:

CUNY Bernard M Baruch College

Subject:

Accountancy

Description:

4 hours; 4 credits A comprehensive analysis of basic principles in business taxation that encompasses general concepts applicable to taxation of corporations, partnerships, and various forms thereof. Although tax treatment of business entities is stressed, a basic study of individual income taxation is included. Some of the topics covered are tax rates, gross income, deductions, tax credits, capital gains, loss carryovers, and tax consequences of contributions to and distributions from various business entities. Prerequisites: ACC 3100, 3200, and 3202 and approved specialization in major. Students who take their first 3000- level accounting course in Fall 2006 or thereafter must earn a minimum overall GPA of 2.5 in all 3000-level courses taken at Baruch (minimum 8 credits must be taken at Baruch) to register for 4000-level accounting courses. Students who take their first 3000-level accounting course prior to Fall 2006 must earn a minimum GPA of 2.0 (C) in each 3000- and 4000-level accountancy course taken at Baruch (minimum 8 credits) or a 2.5 overall GPA in these courses.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.baruch.cuny.edu

Phone Number:

(646) 312-1000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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