ACCT 412 Taxation II

This course provides applied learning of the Internal Revenue Tax Code with a focus on corporate tax, partnership tax, and LLC, LLP, and “S” corporation tax returns. In addition, tax levies, corporate distributions and special issues are included. The taxation of gifts, estates, and trusts are also explored. Technology used in the accounting profession will be discussed with a focus on data collection.

For information regarding prerequisites for this course, please refer to the Academic Course Catalog.

Course Guide

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A foundation course in taxation designed for accounting and business students as part of an integrated business education. This course will complete the foundation begun in Taxation I (Taxation of Individuals) by providing the student with the basic concepts and tax attributes related to alternative forms of operating a business.


Textbook readings and lecture presentations

No details available.

Course Requirements Checklist

After reading the Course Syllabus and Student Expectations, the student will complete the related checklist found in the Course Overview.

Discussions (4)

Discussions are collaborative learning experiences. Therefore, there will be 4 Discussions throughout the course. The purpose of the Discussion is to generate interaction in regard to relevant, current course topics. The student is required to post a thread of at least 250 words. The student will then post 2 replies of at least 100 words to his/her classmates’ threads. For each thread, the student must support his/her assertions with at least 2 scholarly citations in APA format. Each reply must incorporate at least 1 scholarly citation in APA format.

Homework: Connect Assignments (11)

In every other Module: Week, the student will be assigned homework to complete in the Connect digital learning environment. At the end of the assigned modules, Connect will automatically grade all of the assignments, and the instructor will then download the results and place the scores within Grade Center.

As a reminder, all homework is conducted in Connect, not in the textbook (though the homework is based off of the material in the textbook). In addition, Connect may be accessed outside of Canvas; therefore, any potential Canvas outages are not grounds for Connect homework deadline extensions. The student should save the link provided by the instructor before the course begins for future reference.

Homework: Comprehensive Problem Assignment

The student will complete a Comprehensive Problem Assignment from the textbook. The problem must be submitted as a PDF file using a tax software of the student’s choosing, provided it is able to be attached as a PDF file.

Quizzes (4)

There will be 4 quizzes in this course. Each quiz will be open-book/open-notes, contain 40 multiple-choice and true/false questions, and have a 2-hour and 30-minute time limit.


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