Principles of Taxation

ACC 3410 3 Semester Hours
Course Level CPS - Undergraduate Semester
Description Covers the objectives and principles of taxation, including the economic policy underlying various tax systems—property, consumption, value added, federal, and state income tax regimes. Explores the marginal tax structure and studies the component parts of the tax accounting equation in full, including the definitions and terminology described in the U.S. tax code. Emphasizes the tax compliance responsibilities and tax accounting methods and required reporting obligations for individuals, corporations, and various pass-through entities such as partnerships and subchapter S corporations.


Students should refer to the CPS Prerequisite Table for course prerequisite and corequisite information.


Course Sections

There are no current sections scheduled for this course. Undergraduate course numbers changed beginning with the Fall 2016 term. Please make sure you are using the current course number.
Next Term Starts
  • Summer Graduate
    Jul 10, 2017 (4-, 6-, and 8-week classes)
    Aug 7, 2017 (4-week classes)
  • Fall Undergraduate
    Sep 4, 2017 (7.5- and 15-week classes)
    Oct 25, 2017 (7.5-week classes)
  • Fall Graduate
    Sep 18, 2017 (6- and 12-week classes)
    Oct 30, 2017 (6-week classes)

Academic Calendar

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