ACCT 125

Federal and State Individual Taxation

This course is a study of basic Federal and State Income Tax regulations with an emphasis on 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. This course is a California Tax Education Council (CTEC) qualifying education course and is offered to members of the community to enable them to become registered tax return preparers in the state of California.

Units: 4.0

Hours: 72 hours LEC