ACCT 4230 - Taxation for Individuals


This course provides an overview of federal income taxation focused primarily on individual income tax accounting. Students will complete various tax forms along with a comprehensive tax return/project. (3-0-3)

Upon successful completion of the course students will be able to:

  1. Calculate an individual's federal taxable income and the related income tax liability
  2. Apply rules for determining filing status and dependency exemptions
  3. Describe the components of gross income and identify and explain items that are included and excluded from gross income and deducted in arriving at adjusted gross income
  4. Identify and calculate allowable itemized deductions
  5. Determine gains and losses from business and personal property transactions, including the determination of basis, and the tax applicable to such transactions
  6. Calculate cost recovery deductions relating to fixed assets and applicable recapture upon disposition
  7. Prepare various individual income tax forms

Credit Hours

Business Administration


  • ACCT 2102 Minimum Grade: C

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