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    AC 315 (2540)
Course Title Credits Prerequisite
  Tax Accounting     3     AC 201 and BA 202  
The relationship and differences between accounting income and taxable income; and the recording of those differences;Personal income tax; Accounting for defered income tax, withholding tax, value-added tax, and specific business tax ; Tax responsibilities; Professional ethics; Authority of tax officers in tax assessment and collection.
 
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