ACC 6310 - Advanced Taxation

Credits: 3 Class: 3 Lab: 0
Prerequisite(s): Admission to either the MBA Program, the Graduate Certificate Program in Accounting, or Master of Professional Accountancy
This course studies the federal laws of the United States and rules that pertain to federal income taxation of Regular (C) Corporations, Partnerships (and Limited Liability Companies (LLC’s)) and S Corporations. In addition, the course will also introduce the issues of State and Local Taxation (various types of taxes) and International Taxation. The course will emphasize the appropriate laws and rules pertaining to the correct determination and computation of the aforementioned taxation areas and provide students with an understanding of the appropriate manner to report these taxes for the aforementioned entities and others. Students will illustrate the knowledge learned in the course by preparing fairly comprehensive Federal Income Tax Return(s) for the aforementioned entities.