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PROGRAMS OF STUDY & COURSE DESCRIPTIONS
Taxation (TAX)

2501 Federal Income Taxation. 3 credits.
Analysis of the basic principles of federal income taxation as they apply to individuals, corporations, trusts, and estates.
Prerequisite: ACC 1102.

2502 Advanced Federal Income Taxation. 3 credits.
Federal income tax law and regulations, with emphasis on corporate taxation; tools and methods of tax research; review of the practice requirements of the Internal Revenue Service.
Prerequisite: TAX 2501.

6124 Federal Income Taxation I. 3 credits.
Introduction to taxation, determination of tax, gross income inclusions and exclusions, capital gains and loses, deduction, itemized deductions, losses and bad debt, employee expense, depreciation, and accounting periods and methods.
Prerequisites: ACC 3201, ACC 3601.

6125 Federal Income Taxation II. 3 credits.
Comprehensive study of the federal income taxation of corporations, partnerships, estates, and trusts. Also covers skills in effective tax research.
Prerequisite: TAX 6124.

6130 State and Local Taxes. 3 credits.
Basic elements of state and local taxes for individuals and corporations—sales and use taxes, franchise and income taxes, personal property taxes and real property taxes.
Prerequisite: TAX 6125.