ACTG 263 Taxation of Small Business
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Accounting (ACTG) Courses
- ACTG 100 Accounting Procedures
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- ACTG 161 Intermediate Accounting I
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- ACTG 175 Volunteer Income Tax Preparation
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- ACTG 181 Taxation of Individuals Using Tax Software
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- ACTG 241 Accounting Data Analytics
- ACTG 242 Accounting Information Systems & Internal Controls
- ACTG 261 Tax Research & IRS Representation
- ACTG 262 Depreciation, Business & Repair Expenses
- ACTG 263 Taxation of Small Business
- ACTG 264 Lacerte Tax Software Basics
- ACTG 265 Taxation of Rental Real Estate
- ACTG 266 Tackling K-1s and Common Tax Deductions/Credits
- ACTG 276 VITA Intermediate
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Additional Content
Minimum Grade for Prerequisites
Unless otherwise indicated, a grade of C or higher is required for all prerequisite courses.
Course Description
A course exploring the income tax issues for sole proprietorships. Topics include income reporting (including income from Forms 1099-MISC and 1099-K), ordinary and necessary business expenses, automobile and travel expenses, depreciation options, home office usage, and effective recordkeeping. The course will provide practice in the preparation of Schedule C, Schedule SE, Form 4562, and other related forms. [CPE Hours: CPA 8; EA, CTEC 6]
Units: 0.5
Degree Credit
Pass/No Pass Only
- Lecture hours/semester: 8-9
- Homework hours/semester: 16-18
Prerequisites: None
Corequisites: None
Transfer Credit: CSU
