ACCT 3453 - Tax Accounting I, 3 Credits

Prerequisite(s): ACCT 1124 with D or better

Level: Lower

Topics include: federal income taxation for the individual including filing requirements and status, exemptions, deductions, determination of taxable income, computation of tax, tax credits and tax payments; business or professional income from the sole proprietorship, self-employment tax, supplemental sources of income, and capital gains and losses.