INDIVIDUAL TAXATION

Catalog description

The course serves as the student's introduction to the topic of taxation. The course provides exposure to the fundamental elements of taxation including tax policy, tax system administration, and discussions of fairness. The major emphasis of the course is on the US federal income taxation of individual taxpayers. Prerequisite: CISA 1300 and either ACCT 2311 or ACCT 2310 with consent of Department Chair.