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Nov 05, 2024
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2013-2014 Undergraduate Bulletin [ARCHIVED CATALOG]
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ACCT 4320 - Corporate and Business Entities Taxation3 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.
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