This is an introductory course in Federal income tax law relating to individuals and businesses, including proprietorship, partnership and corporation. Topics may include gross income, deductions, losses, tax credits, property transactions, deferred compensation, tax planning and preparation of tax returns.

The purpose of this course is to familiarize students with the basic differences between accounting for profit-driven entities and accounting for governmental or not-for-profit organizations. The course will help students distinguish how fund accounting for governmental entities operates, including the general fund, capital projects fund, and special revenue fund. Students may learn to identify and implement best practices in accounting within governmental or not-for-profit organizations, in keeping with the regulatory and ethical context of such practices.

This course will introduce students to business organizations, the business disciplines and critical issues in contemporary business. The priority will be in having students develop strong intellectual foundations in business, knowledge of core disciplines of business, and an awareness of businesses' role in the economy and in the larger society. The course will include once a week lectures and also small group discussion sessions. The lectures will be organized by the lead PAUL faculty person and include visits and discussions with executives from New Hampshire companies.

This course will introduce students to business organizations, the business disciplines and critical issues in contemporary business. The priority will be in having students develop strong intellectual foundations in business, knowledge of core disciplines of business, and an awareness of businesses' role in the economy and in the larger society. The course will include once a week lectures and also small group discussion sessions. The lectures will be organized by the lead PAUL faculty person and include visits and discussions with executives from New Hampshire companies.