A study of federal income tax laws as applied to partnerships, corporations, and fiduciaries. Prerequisite: 415 or ACCD 330.
Generally Accepted Accounting Principles (GAAP) as applied to the income and financial position statements, inventory management, property, plant and equipment and intangible assets, and the time value of money. International Financial Reporting Standards (IFRS) will be integrated into this course. Prerequisite: ACCT 211.