Course Catalog

Golden Gate University offers degree and certificate programs at three teaching centers and online.

NUMBER COURSE TITLE
TA 338
Tax Timing

3 Unit(s)

Examines issues related to the allocation of items of income and deduction to the proper taxable year, including adoption of tax year end; definition of method of accounting; the annual accounting concept; cash, accrual and installment methods of accounting; time value of money; and the Uniform Capitalization Rules. Corequisites: TA 318 and (TA 329A or TA 329). Cross-listed with and equivalent to LLM 338.

View Course Sections: Summer 2024 , Spring 2024 , Fall 2023