ACC103 — Fundamentals of Taxation

AAS in Accounting
  • Course ID: ACC103
  • Course Credits: 4
AAS in Accounting Program Availability:
  • California Institution
  • New Mexico Institution

About ACC103 — Fundamentals of Taxation

This course introduces students to the fundamental concepts of income taxation, focusing on individual taxpayers and basic tax principles. Students will learn how to determine filing status, identify taxable and nontaxable income, and apply standard deductions and credits. The course also covers gross income inclusions and exclusions, dependency rules, and an overview of tax compliance requirements. Emphasis is placed on understanding how tax laws are applied to real-world situations. This course provides a foundation for preparing basic individual income tax returns.


California Institution

401 Mile of Cars Way #100, National City, CA 91950

New Mexico Institution

1717 Louisiana Blvd., NE., Suite 208 Albuquerque, NM, 87110

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