ACCT 123 - Federal and California Individual Income Taxation

    Recent Professors
    David Munoz, Dieter M. Kiefer
    Recent Semesters
    Fall 2026, Spring 2026, Fall 2025, Spring 2025
    Class Size
    Not published
    Credits
    4
    Prerequisite
    None.
    Fall 2026 Sections
    View Fall 2026 sections of ACCT 123
    Transfers To
    Not transferable
    Description
    This course covers basic Federal and California income tax regulations with an emphasis on the skills necessary for the preparation of individual income tax returns. Topics include filing requirements, determination of taxable income, allowable deductions, tax computation, tax credits, other taxes, payment methods, and audit procedures. This course is recommended for accounting majors but is not part of the California Tax Education Council (CTEC) program. As a result, this course does not meet the eligibility requirements for the California Registered Tax Return Preparer certificate.