AC 302 - Advanced Studies in Taxation

4.00 credits.

This course follows the American Institute of Certified Public Accountants (AICPA) recommended Model Tax Curriculum as revised in 1999. Students will develop advanced technical and technological skills in entity taxation, the tax effects of multijurisdictional commerce and advanced issues facing individual taxpayers, including retirement, estate/gift issues and financial planning. Advanced skills with tax research materials are developed, as is an appreciation for the work ethic and professional responsibilities. Emphasis will be placed on learning to employ tax law in various financial and tax-planning techniques. *Prerequisite(s): AC 301.