ACCT-918 Tax Accounting II
This course continues Tax Accounting for federal income tax for individuals and business taxpayers. Topics include federal tax research, tax practice and ethics, tax written communication, tax accounting methods and periods, reconciliation of tax and financial methods, tax elections, current tax laws governing alternative minimum tax for individual and corporate taxpayers, and property transactions. This course is the second of three tax courses that prepare students for individual and business decisions relating to federal taxation, the IRS Tax Return Preparer Competency Exams, and the Federal Tax Regulation Section of the Certified Public Accountant (CPA)Exam.