May 12, 2026  
2026-2027 Undergraduate Catalog 
    
2026-2027 Undergraduate Catalog

ACC 305 Taxation I

Fall/Spring

An introduction to federal income taxation of individuals. Topics include inclusions and exclusions from gross income, capital gains and losses, business deductions, itemized deduction, depreciation and cost recovery, and nontaxable property transactions. Both tax planning and tax preparation are stressed. Prerequisite: Completion of ACC 220 Â with a grade of 2.0 or higher.

3 credit hours