ACCT 446- Income Tax Accounting II

Spring 2008:   MW 10:20-12:30, Black 113/DSM 105/Sno 101
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Course Objectives

Our primary objective is to introduce you to the foundational skills and knowledge related to taxation, with an emphasis on U.S. income taxation of corporations, partnerships, and S corporations. By the end of this course, you should:

• Know

  • How all tax systems are designed

  • How the U.S. income tax policy is implemented with respect to the taxation of corporations, partnerships, and S corporations

  • The roles that U.S. tax professionals have in the tax system, whether serving clients or governments

• Be able to

  • Prepare simple income tax returns for corporations, partnerships, and S corporations (compliance)

  • Conduct basic tax research (compliance and planning)

  • Perform basic tax planning (planning)

• Be aware of the professional standards and ethics that guide tax professionals

• Appreciate the role of taxes in the decision making process.

Our secondary objective is to help you develop the skills, knowledge, and professional orientation that supports the life-long learning effort that is essential to your career.

Course Purpose

The purpose of this course is to prepare you as an accounting professional, although not necessarily for a career in tax.

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