2019-2020 Catalog 
    
    Apr 20, 2024  
2019-2020 Catalog [ARCHIVED CATALOG]

ACNT 1393 - Special Topics in Taxation


Credit Hours: 3
Contact Hours - Lecture: 3
Topics address recently identified current events, skills, knowledge, and/or attitudes and behaviors pertinent to the technology or occupation and relevant to the professional development of the student. Includes understanding of topics in taxation that influence decision making in the areas of compliance, investing, tax planning, selection of entity formation, liability issues, and considerations for maximizing the amount of income families and individuals may retain. This course meets the qualifying educational credit required for the CPA examination and is part of the Accounting Advanced Technical Certificate (ATC). This course is for students who possess a Bachelor’s degree. 
Prerequisite: Enrollment in Professional Accountancy ATC (C4_ACC4), ACNT 1331  or ACNT 1370 , department approval required.
Student Learning Outcomes
1 - Identify tax questions or issues given a set of facts and circumstances. 2 - Employ web-based tax research programs (e.g., RIA Checkpoint, Lexis-Nexis) to locate relevant tax authority in the following: statutory sources, administrative sources, judicial sources, secondary sources, and tax services. 3 - Formulate research-based conclusions and recommendations for tax issues. 4 - Prepare written communication to report the results of tax research to a third party.