ACCT 661 Advanced Taxation and Ethics (4)

This course introduces students to the federal tax concepts applicable to business entities and to the code of ethics for tax professionals. Emphasis is placed on differences between tax and financial accounting concepts. Additionally, students are exposed to tax planning, ethical standards for tax professionals, and tax research. Special topics, such as the accounting for gifts, estates, trusts, and exempt entities, as well as multistate corporate taxation, may be covered. Prerequisite(s): Graduate student status or permission of instructor.