Recent SemestersFall 2026Class SizeNot publishedCredits3PrerequisiteACCT 100 or ACCT 101 or equivalent with a grade of "C" or higher or "Pass". This course is a practical study of the current Federal revenue acts as they relate to business and individual income tax procedures. It includes income inclusions and exclusions, exemptions, capital gains and losses, and business and individual deductions. This course reflects the tax laws of the Tax Cuts and Jobs Act of 2018, Public Law 115-97 of December 22, 2017, as well as other tax laws as legislated. 