ACCT 145: Individual Income Tax
Units: 4
Prerequisites: None
Acceptable for Credit: CSU
Lecture 4 hours.
Course Typically Offered: Fall, Spring
This course covers federal and California individual income tax preparation and planning. Topics include filing status, exemptions, income and exclusions, business expenses, itemized deductions, credits, capital gains, depreciation, tax payments, California tax, IRS and FTB, and audits. This California Tax Education Council (CTEC) approved course fulfills the 60-hour "qualifying education" requirement for California tax preparers and prepares students to meet the federal guidelines for paid tax preparers.