ACCT 3350: Federal Income Taxation [BBA] (3)
Lecture: 3, Lab: 0, Other: 0
A federal income tax course, involving a study of general concepts of income, deductions, and federal income tax. Planning for small business owners is emphasized including the interaction of ordinary income, capital gains, and self employment tax. Tax research is introduced. Pre-requisite: ACCT 3310 or FINC 3440 and the successful completion of ACCT 2101, ACCT 2102, ECON 2105, ECON 2106, ENGL 1102, and MATH 2040 with a C or higher in each; at least 2.1 Cumulative GPA; at least 2.0 Institutional GPA.