Course Catalog

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

Course Schedule - course offerings by term
Academic Calendar - important dates
University Catalog - comprehensive information
(prior catalogs)

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 2023 , Spring 2023