ACNT 1278 (2 Credit Hours)
Offered at MVC
Taxation Procedures for C Corps and S Corps
This is a Local Need Course.
Prerequisite Recommended: ACNT 1277.
Course Description: Concepts and principles governing the taxation of corporations and their shareholders; the effect of taxes on corporate formation, capital structure, distributions and liquidations. 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.)