ACCT 123

Federal and California Individual Income Taxation

This course is a study of basic Federal and California income tax regulations with an introduction to more advanced individual income tax topics. The course emphasizes the skills necessary for the preparation of individual income tax returns. Included are filing requirements, determination of taxable income, allowable deductions, tax computation, tax credits, other taxes, payment methods, and audit procedures. This course is recommended for accounting majors and is not part of the State of California CTEC program.

Units: 4.0

Hours: 72 hours LEC