BUS1 123A

Tax Factors of Business and Investment Decision

Introductory course in taxation with emphasis on certain themes that pervade the federal income tax system and its impact on business. Property transactions, deferral techniques, accounting periods, accounting methods and research techniques with emphasis on corporations. Prerequisite: BUS 20 with a minimum grade of "C", and declared Accounting, Accounting Information Systems or Corporate Accounting Finance Major. Upper division standing. Lower Division Business Pool, declared Accounting, AIS or CAF Major.

Normal Grade Rules