Nov 22, 2024  
2014-2015 Undergraduate Bulletin 
    
2014-2015 Undergraduate Bulletin [ARCHIVED CATALOG]

ACCT 4320 - Corporate and Business Entities Taxation

Credit Hours: 3
Prerequisite: BB 1 , ACCT 4310  with a grade of “C” or higher
Description: 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.