Summer Semester 2023 Catalog

ACCT 2120 BUSINESS TAX ACCOUNTING

Credits

3

Provides instruction for preparation of both state and federal partnership, corporation and other business tax returns. Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations.

Lecture Hours

30

Lab Hours

30

Prerequisite

ACCT 1125 with a final grade of "C" or higher

Corequisite

None