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ACC575
Preview: ACC575 : Business Law and Tax
Course Guide
Prerequisites
Course Description
Instructional Materials
ACC307 (Federal Taxation)
ACC317 (Advanced Federal Taxation)
LEG500 (Law, Ethics, and Corporate Governance)
This course covers advanced topics in the business law and tax environment for students pursuing a
career in public accounting. Concepts covered include business ethics; business law; the Uniform
Commercial Code; and federal income, estate, and gift taxation. Students analyze accounting
information and make recommendations orally and in writing. Topics include the American Institute of
Certified Public Accountants Code of Professional Conduct, ethics and responsibilities in tax
practice, legal responsibilities and liabilities, agency and contracts, debtor-creditor relationships, the
federal government's regulation of business, and the federal taxation of individuals, corporations, S
corporations, partnerships, fiduciaries, estates, and gifts.
Required Resources
Wiley. 2021. Wiley CPAexcel Exam Review July 2021 Study Guide: Regulation. ACC575
Blackboard course.
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information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
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Course Learning Outcomes
This course uses CPAexcel. Please view the CPAexcel tab in the Left Hand Menu for
additional details.
Financial Accounting Standards Board. No date. FASB | Financial Standards Accounting
Board. https://www.fasb.org/home
United States Courts. No date. Bankruptcy Basics. https://www.uscourts.gov/services-
forms/bankruptcy/bankruptcy-basics
Internal Revenue Service. 2020. Tax Guide Publication 2020 17 [PDF].
https://www.irs.gov/pub/irs-pdf/p17.pdf
Internal Revenue Service. 2019. Tax Reform Basics for Individuals and Families.
https://www.irs.gov/pub/irs-pdf/p5307.pdf
Supplemental Resources
American Institute of CPAs. No date. AICPA | American Institute of CPAs. https://www.aicpa.org
National Association of State Boards of Accountancy. No date. NASBA | National Association of
State Boards of Accountancy. https://nasba.org/
Daniel Karnis. February 2019. Understanding the FDII Deduction. Journal
of
Accountancy.
https://search-ebscohost-com.libdatab.strayer.edu/login.aspx?
direct=true&db=bth&AN=134412657&site=ehost-live&scope=site
Sharon Kay. February 2019. Bonus Depreciation Now Available for Used Property . Journal
of
Accountancy. http://libdatab.strayer.edu/login?url=https://search.ebscohost.com/login.aspx?
direct=true&db=bth&AN=134412636&site=eds-live&scope=site
Jane Searing. February 2019. Cryptocurrency Gift Strategies for Not-for-Profits. Journal
of
