Jun 07, 2025  
2025-2026 UH Mānoa Catalog 
  
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2025-2026 UH Mānoa Catalog

ACC 401 - Federal Individual Income Taxation

Credits: 3

Examines federal income tax concepts, such as gross income, exclusions, deductions, exemptions, and tax credits, especially for sole proprietors. Introduces taxation of property transactions. Development of professional writing skills is integral to this course.

Prerequisites: ACC 200  and ACC 210 , or BUS 624  (with a minimum grade of C- or better).