ACNT 1277 (2 Credit Hours)
Offered at MVC
Taxation Procedures for Individuals
This is a Local Need Course.
Prerequisite Recommended: ACNT 1372.
Course Description: Federal income tax concepts relating to individuals and sole proprietorships. Topics include understanding the appreciation of basic tax concepts and their application of tax law in areas of compensation planning, investment planning, tax shelters and current developments relating to the individual taxpayer. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (2 Lec.)