| Course | Description | Prerequisites | Units / Hours |
|---|---|---|---|
| ACCT M51 | VOLUNTEER INCOME TAX ASSISTANCE (VITA) | Prerequisites |
| Course | Description | Prerequisites | Units / Hours |
|---|---|---|---|
| ACCT M50 | PRINCIPLES OF INCOME TAXATION | Prerequisites |
TAXATION OF BUSINESS ENTITIES
Provides students with a basic understanding of concepts of U.S. federal and state income taxation of business entities including corporations, S-corporations, partnerships, and limited liability companies. Other: Completion of ACCT M50, ACCT M51, ACCT M52, and ACCT M53 will help prepare students for the VITA (Volunteer Income Tax Assistance) Certification exam, the CTEC (California Tax Education Council) Registered Tax Preparer exam, the EA (Enrolled Agent) exam, and portions of the CPA (Certified Public Accountant) exam. Prerequisites: MATH M01 or equivalent and ACCT M50 or ACCT M51. Recommended Prep: ENGL M02. Transfer credit: CSU. Applies to Associate degree.