Presents the study of federal taxation as it relates to individuals and related tax entities. Includes tax planning, compliance and reporting. Lecture 3 hours per week.
ACC 261 is a required course for the Accounting AAS and the Accounting career studies certificate. It is also designed as an elective course for students in any curriculum to learn current Federal Income Taxation concepts and laws as they apply to individual taxpayers, and then to use that knowledge for tax return preparation and tax planning.
Course Prerequisites/Co-requisites: None