Nov 21, 2024  
2024-2025 University Bulletin 
    
2024-2025 University Bulletin
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ACCT 313 - Income Taxation of Entities

3 Credit Hours
A study of the basic provisions of federal income tax legislation as they relate to the formation, operations, and distributions of corporations and partnerships, to specially taxed corporations, to the gift and estate tax, and to the taxation of estates and trusts. This course embeds research analysis fundamentals, particularly for those students intending to sit for the CPA exam. Students are strongly encouraged to complete ACCT 312  before enrolling in this course.

Previously numbered as ACCT 325

Prerequisite(s): ACCT 102  



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