Nov 22, 2024
OHIO University Undergraduate Catalog 2021-22

ACCT 3400 - Introduction to Federal Income Tax Planning


Overview of the impact of federal income taxes on conducting business transactions. Required for accounting major.

Requisites: ACCT 1020 is REQUIRED and ACCT 3040 and FIN 2400 are HIGHLY recommended
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
  • Accumulate a core knowledge of how the law taxes business income, owners, and business.
  • Develop an economic framework for thinking critically about how taxes affect business decisions.
  • Recognize and address tax/business planning issues and opportunities.
  • Understand the relationships between cash flows, financial accounting numbers, and tax numbers.
  • Use the internet and other resources to research tax issues, and write clearly and concisely about them.


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