Course Descriptions

Course catalog descriptions for courses offered in all currently published terms.

Accounting

 
ACC 317 Federal Taxation and Managerial Decisions
  3 hours Elective Terms Offered: F13, F14
  Advisory Prerequisites: ACC 301 
   
  Federal Taxation and Managerial Decisions --- The goal of this course is to develop the ability to recognize and understand tax issues in both the personal and business worlds. Accordingly, students are introduced to the tax implications of a wide range of topics, including personal investments, executive compensation, alternative forms of doing business (e.g., C corporations, S corporations, partnerships, LLCs, etc.), international operations, mergers and acquisitions, estate planning, and current trends in tax planning. This course focuses on real world applications as opposed to in-depth coverage of the tax code; thus, the class does not cover tax law in the detail it is tested on the CPA exam.