Taxation for Non-Accounting Majors.

Catalog description

A survey course of various taxes assessed on individuals and business entities. The course examines the origin and application of tax law, with an emphasis on U.S. taxation. In addition to income taxes, other taxes discussed include estate and gift taxes, property taxes, employment taxes, and transaction taxes. This course cannot be used as an accounting elective by either Accounting majors or Accounting and Data Analytics majors. Prerequisites: EC 2301 , EC 2303 , MT 1305 or MT 1411 or MT 2412 , MT 2306 or MT 2303 , AC 2301 , AC 2302 or permission of the instructor. (Semester offered varies. Check with Dept. Chair).