TransfermaticACCT at Cosumnes River College

    ACCT 123 - Federal and California

    Recent Professors
    Not yet assigned
    Recent Semesters
    No scheduled sections on record
    Class Size
    Not published
    Credits
    4
    Prerequisite
    None.
    Transfers To
    Not transferable
    Description
    ACCT 123 Federal and California Individual Income Taxation Units: 4 Hours: 72 hours LEC Prerequisite: None. Advisory: ACCT 101 and 301 This course is a study of basic Federal and California income tax regulations with an introduction to more advanced individual income tax topics. The course emphasizes the skills necessary for the preparation of individual income tax returns. Included are 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 and is not part of the State of California CTEC program. As a result, students cannot use this course to meet the eligibility requirements for the California Registered Tax Return Preparer certificate.