ACCT 326 - Fundamentals of Tax - Business

Institution:

California State University-Bakersfield

Subject:

Description:

This course is an introduction to the US Income Taxation of Business Entities. It starts with a brief summary of the laws and related research sources. The main objective is to understand the difference between treatment for taxation purposes and for financial statement reporting. This includes the typical income and expense items as well as special items such as depreciation, research and development, non-deductible items, loss limitations, carry-overs, alternative minimum tax, and tax credits. Coverage will also include the differing tax treatment of partnerships, LLC's and S corporations. Prerequisites: ACCT 220.

Credits:

5.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.csub.edu

Phone Number:

(661) 654-2782

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Quarter

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