ACCT 6353: Federal Tax Concepts for Individuals

The purpose of this course is to addresses federal income tax issues pertinent to individuals as employees, business owners, and investors. Emphasis is placed on building a broad conceptual understanding of principles that govern income and expense recognition. The course also gives consideration to primary authoritative tax literature thereby enhancing the student’s ability to conduct tax research on topics faced by individuals. Prerequisite: ACCT 5X01, ACCT 5X02 or equivalent.