Jun 07, 2026  
2026-27 Catalog 
    
2026-27 Catalog
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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
Course Note This class is taught by Central Washington University.
Fees

Quarters Typically Offered
Summer Online
Fall Online
Winter Online
Spring Online

Designed to Serve General business and accounting students enrolled in the Bachelor of Applied Science in Business Management at Highline College
Active Date 20260408T14:52:25

Grading Basis Decimal Grade
Class Limit 10
Contact Hours: Lecture 55
Total Contact Hours 55
Degree Distributions:
ProfTech Course 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.



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