May 19, 2026  
Ohio University 2026-2027 Undergraduate Catalog 
    
Ohio University 2026-2027 Undergraduate Catalog
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ACCT 4400 - Single-entity Accounting and Tax Planning


Compensation planning and multi-jurisdictional tax planning issues and additional advanced tax planning topics in corporate and partnership formation, distributions, liquidations, and restructuring.

Requisites: C- or better in ACCT 3400
Credit Hours: 3
Thematic Arches:
  • Society & Justice

Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.

Lecture/Lab Hours: 3.0 lecture
Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Term(s) Typically Offered:
  • Athens: Spring Semester, Every Year
Learning Outcomes:
  • Students will be able to analyze and calculate the effects of federal income taxation on the cash flows from complex transactions, and evaluate how taxation can affect operating, investing, and financing decisions.
  • Students will be able to analyze and evaluate primary and secondary tax authority and communicate well-supported tax positions in clear written and oral formats.
  • Students will be able to identify and evaluate tax issues arising from transactions between owners and entities and access the resulting tax implications.



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