2022-2023 Catalog [ARCHIVED CATALOG]
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TA 338 Tax Timing
3 unit(s)
Examines issues related to the allocation of items of income and deduction to the proper taxable year, including adoption of tax year end; definition of method of accounting; the annual accounting concept; cash, accrual and installment methods of accounting; time value of money; and the Uniform Capitalization Rules. Corequisite(s): TA 318 and (TA 329A or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 338.
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