Jun 13, 2025  
2025-26 Catalog 
    
2025-26 Catalog
Add to Portfolio (opens a new window)

ACCTG 340 - Income Tax Accounting I

5 Credits
Introduction to a broad range of tax concepts and types of taxpayers. Coverage focuses primarily on principles in individual income taxation.
 

Pre-requisite(s) ACCT& 201 and ACCT& 202 with min 2.0
Program Admission Required Yes Admitted Program BAS - BUSN
Fees

Quarters Typically Offered
Fall Online
Designed to Serve Students in the Business BAS program pursing an emphasis in accounting
Active Date 20250520T14:06:46

Grading Basis Decimal Grade
Class Limit 24
Contact Hours: Lecture 55
Total Contact Hours 55
Degree Distributions:
ProfTech Course Yes
Restricted Elective Yes
Course Outline
Upon successful completion of this course, the student will be able to:

  • Assess the nature and structure of the U.S. federal income tax system and criticize how it influences taxpayer choices.
  • Contrast between primary and secondary sources of tax information.
  • Apply a broad range of tax concepts to various types of taxpayers.
  • Select the most relevant income tax rules to a given scenario.
  • Develop a sound tax plan after prioritizing among tax planning opportunities.


Student Learning Outcomes
Assess the nature and structure of the U.S. federal income tax system and identify how it influences taxpayer choices.

Contrast between primary and secondary sources of tax information.

Apply a broad range of tax concepts to various types of taxpayers.

Select the most relevant income tax rules to a given scenario.

Develop a tax plan after prioritizing among tax planning opportunities.



Add to Portfolio (opens a new window)