Oct 31, 2025  
2012-2013 Undergraduate Bulletin 
    
Catalog Navigation
  Bulletin Home
  Telephone and Web Directory
  Academic Calendar
  About Austin Peay State University
  Admission to Austin Peay
  University Academic Regulations
  Undergraduate Tuition, Fees and Financial Aid
  University-Wide Degree Requirements
  Programs of Study
  College of Arts and Letters
  College of Behavioral and Health Sciences
  College of Business
  College of Education
  College of Science and Mathematics
  School of Technology and Public Management (APSU Center @ Fort Campbell)
  Institute for Global Security Studies
  Course Descriptions
  Honors Program
  The President’s Emerging Leaders Program (PELP)
  Study Abroad and Exchange Programs
  Honors and Awards
  Academic Support Services
  Servicemembers Opportunity Colleges (SOC)
  Center for Extended and Distance Education
  Student Life
  Student Services
  Student Right to Know
  Appendixes
  Administration and Faculty
  Campus Map
HELP
2012-2013 Undergraduate Bulletin [ARCHIVED CATALOG]

ACCT 4320 - Corporate and Business Entities Taxation

3
Prerequisite: ACCT 4310  with a grade of “C” or higher and Benchmark BB2 
A study of tax issues involved in the formation, capital structure, operation, liquidation, reorganization, acquisitions of U.S. corporations, partnerships, sole proprietorships, and limited liability companies (LLCs), particular attention is devoted to C and S corporations. This course provides the tax background necessary to understand the structure of many common business transactions.