Tompkins Cortland Community College

ACCT207 - Income Taxation


This course is an analysis of basic income tax principles as they affect individuals and the application of the tax concepts of gross income, adjusted gross income, taxable income, exemptions, deductions, and credits as interpreted under the Internal Revenue code and regulations. Prerequisites: ACCT 101; prior completion of, or concurrent enrollment in, ENGL100 and RDNG116 if required by placement. 4 Cr. (4 Lec.) Fall semester.