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Department:
Accountancy >
Course:
Advanced Taxation
ACC
522

Advanced Taxation

Hours

3.0 Credit, 3 Lecture, 0 Lab

Semester

Fall
Tax laws as they apply to selected tax entities, with an introduction to tax research methodology.

Business Entities

Describe and discuss important tax and nontax factors involved in selecting the entity type for a particular business.

Book-Tax Differences

Determine common corporate book-tax differences in accounting for various corporate transactions and reconcile the book and taxable income of a corporation.

Tax Provision

Compute a corporation's income tax provision under the ASC 740 rules and understand the proper financial statement disclosure for a corporation's income tax expense related items.

Flow-Through Entities

Describe and discuss important tax and nontax issues relevant to corporate and flow-through entities.