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Accounting-Business Tax

Credits: 2
Course Number: 10-101-152

Course Description

10-101-152 ACCOUNTING-BUSINESS TAX ...learners will be introduced to federal tax laws as they apply to business entities and will prepare business income tax returns. (Prerequisite: 10-101-154, Accounting-Personal Tax)

Course Typically Offered

  • Fall
  • Spring

Most NWTC classes are offered in 8-week sessions. Learn more about how our class schedule can help you succeed.

How can I use this course to achieve my career goals?

This course is associated with the following programs:

What will I learn?

  1. Describe, in general, the federal income tax issues that apply to recognition of business income.
  2. Describe, in general, the federal income tax issues that apply to business deductions.
  3. Determine federal tax basis of assets
  4. Apply federal income tax rules to compute regular and AMT depreciation
  5. Determine federal income tax consequences on the disposition of business property.
  6. Contrast the federal income tax advantages and disadvantages of ownership in various business entities
  7. Apply appropriate income tax law in the formation, operation and dissolution of a Limited Liability Company
  8. Apply appropriate income tax law in the formation, operation and dissolution of a Partnership
  9. Apply appropriate income tax law in the formation, operation and dissolution of a Corporation
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