2011-2012 University Catalog 
  
2011-2012 University Catalog

ACCT 351 - Taxation and Managerial Decision Making

Credits: 3 (NR)
Introduction to fundamental topics in taxation using a business-entities approach. Specific topics include gross income, deductions, losses, and property transactions. The course emphasizes the identification of planning and compliance issues and the application of tax law to resolve those issues. Both tax and non-tax factors affecting decision making are considered.

Prerequisite(s): Degree status, grade of C or higher in ACCT 331. Prerequisite enforced by registration system.

Notes: Mid-term and final exams may be scheduled on Saturdays for this class. The number of class sessions will be modified to compensate for mid-term examination time. Accommodations will be made for religious conflicts, Saturday classes, and certain official university activities.

Hours of Lecture or Seminar per week: 3
Hours of Lab or Studio per week: 0
When Offered: Fall, Spring.