ACCT 146: Taxation of Business Entities
Units: 4
Prerequisites: None
Acceptable for Credit: CSU
Lecture 4 hours.
Course Typically Offered: Fall
This course introduces the tax issues facing the various types of business entities that operate in the United States. It emphasizes the US tax code and regulations that relate to these entities, and it examines the transactions that most commonly affect them. This course also assists students in preparing to sit for the IRS Enrolled Agent exam.