Course Catalog

Course Catalog

NUMBER COURSE TITLE
TA 338
TAX TIMING

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 329.

Units: 3 , Offered: Fall 2014 , Summer 2014 , Spring 2014