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Course Descriptions for ACNT 1278

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Course Number: ACNT 1278 (2 Credit Hours)
Listed by Campus(es): MVC, NLC

Course Title: Taxation Procedures for C Corps and S Corps

This is a Local Need Course.
Prerequisite Recommended: ACNT 1277 or equivalent.
Course Description: A study of the federal income tax principles that apply to C corporations, S Corporations and their shareholders. Concepts include organization, capital structure, shareholder distributions and Earnings & Profits as well as S Corporation eligibility, election and termination. (2 Lec.)



ACGM (Lower-Division Academic Course Guide Manual) Courses

Designated by the Texas Higher Education Coordinating Board for general academic transfer among community, state, and technical colleges in Texas; and state public four-year colleges and universities as freshman and sophomore general education courses.


WECM (Workforce Education Course Manual) Courses

Designated by the Texas Higher Education Coordinating Board as workforce education (technical) courses offered for credit and CEUs (Continuing Education Units). While these courses are designed to transfer among state community colleges, they are not designed to automatically transfer to public four-year colleges and universities.