ACCT 421 - Introduction to Taxation

(4 credits)

A study of the history of taxation, the formation and application of federal tax law, and the basic methods and procedures of tax research. The course emphasizes the individual income tax including taxation relating to capital transactions, but also introduces the student to the taxes applicable to other entities. Contemporary methods of tax preparation and filing are also significant components of this course. Prerequisites: Admission to the College of Business, ACCT 301 - Data Analytics for Accountants, and ACCT 311 - Intermediate Accounting I. Grade only. Offered fall and spring semesters.

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