ACCT 6243 — Advanced Flow-Through Entities
3 semester hours Graduate Lecture usually offered: fall typical days: M Boston Hybrid
Offers an in-depth look at the tax consequences of businesses formed as flow-through entities (including partnerships, S corporations, and LLCs). Discusses allocation rules, liability sharing rules, disguised sales rules, partnership debt workouts, the S corporation election, and tax treatment of shareholders in an S corporation.
Prerequisites
Offering history Term Sections Enrolled Capacity Full Open seats/section Fall 2023 1 7 36 19% 29.0 Fall 2024 1 12 40 30% 28.0 Fall 2025 1 19 40 48% 21.0
Snapshots from scheduled scrapes — not live seat availability. "Full" can exceed 100% when sections over-enroll.
Meeting times
Share of recent sections by weekday: M 100% · T 0% · W 0% · Th 0% · F 0%
Common patterns: M (100% of sections)
— in patterns, R means Thursday
Professors Fall Percentages are each professor's average share of the season's enrolled students in recent terms.
Links Official catalog (ACCT course descriptions) · Student reviews on RateMyHusky · All ACCT courses · Plan it at numap.app
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Data updated Sep 2026 · page generated 2026-09-10.