Nov 23, 2024  
2011-2012 Undergraduate Bulletin 
    
2011-2012 Undergraduate Bulletin [ARCHIVED CATALOG]

ACCT 4320 - Corporate and Business Entities Taxation

3
Prerequisite: Junior standing; Business majors must meet the BBA admission requirement (ENGL 1010 , 1020 MATH 1810  or 1910 ; ACCT 2010 , 2020 ; ECON 2010 , 2020 ) and CGPA of 2.1 or higher.
A study of tax issues involved in the formation, cpaital structure, operation, liquidation, reorganization, acquisitions of U.S. corporations, partnerships, sole proprietorships, and limited liability comapnies (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.