BUA 276 - Taxation

3 CR

This course will acquaint students with tax laws with an emphasis on income tax strategies related to individuals and small businesses. Topics include the theory of taxation, types of taxation, filing requirements, gross income, exclusions, deductions, exemptions, tax credits, and tax planning. Comparisons between individuals, partnerships, and corporations will be made.

Prerequisite(s): BUA 101 or permission of instructor.