A continuation of Bus 302. This course emphasizes the equity portion of the balance sheet and the financial ramifications of various forms of long-term debt and equity. 3 credit hours. Bus 100 and Bus 211. A study of the U.S. Tax Code, IRS rulings and case law concerning the federal income tax and its effect on individuals.
Emphasis is on both the conceptual basis for the tax and the preparation of individual tax returns.
3 credit hours. A study like Bus 304 but with special attention to corporations and partnerships. Also considered is taxation of estates and trusts. 3 credit hours. Bus 101 and Bus 211.