Jun 12, 2026  
2026-2027 University Bulletin Working Copy 
    
2026-2027 University Bulletin Working Copy
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ACCT 312 - Income Taxation of Individuals

3 Credit Hours
A study of the basic provisions of federal income tax legislation as they relate to the taxation of individuals. Topics include gross income, exclusions, deductions, exemptions, credits, and property transactions. This course embeds research analysis fundamentals, particularly for those students intending to sit for the CPA exam. Students are strongly encouraged to complete MATH 130 (or MATH 170), QUAN 201 and CIS 120 before enrolling in this course.
 

Previously numbered asACCT 320

Prerequisite(s): ACCT 102   



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