Jan 14, 2026  
(oid=13) (oid=13) 2021-2022 University Catalog 
    
(oid=13) (oid=13) 2021-2022 University Catalog

AC 309 - Individual Income Tax


 A study of the U.S. income taxation system as it applies to individuals.  The objective of the course is to develop a broad-based knowledge in the area.  The course emphasizes the analysis of the individual income tax formula and the preparation of tax returns.  Topics include gross income, exclusions, deductions, credits, sole proprietor business income and deductions, and property transactions.
Lecture Hours: 3 Lab Hours: 0 Credits: 3
History: ACC 309, ACC 310Test Sum2 Field


Test Sum4 Field