SRJC Course Outlines

11/23/2020 2:36:50 PMBAD 64 Course Outline as of Fall 2017

Inactive Course
CATALOG INFORMATION

Discipline and Nbr:  BAD 64Title:  COMPUTER TAX ACCOUNTING  
Full Title:  Computerized Tax Accounting
Last Reviewed:3/28/2011

UnitsCourse Hours per Week Nbr of WeeksCourse Hours Total
Maximum2.00Lecture Scheduled2.0017.5 max.Lecture Scheduled35.00
Minimum2.00Lab Scheduled06 min.Lab Scheduled0
 Contact DHR0 Contact DHR0
 Contact Total2.00 Contact Total35.00
 
 Non-contact DHR0 Non-contact DHR Total0

 Total Out of Class Hours:  70.00Total Student Learning Hours: 105.00 

Title 5 Category:  AA Degree Applicable
Grading:  Grade or P/NP
Repeatability:  00 - Two Repeats if Grade was D, F, NC, or NP
Also Listed As: 
Formerly:  BAD 58.14

Catalog Description:
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Use of computerized tax application software to prepare federal individual income tax returns (Form 1040 and related schedules).

Prerequisites/Corequisites:


Recommended Preparation:
Eligibility for ENGL 100 or ESL 100

Limits on Enrollment:

Schedule of Classes Information
Description: Untitled document
Use of computerized tax application software to prepare federal individual income tax returns (Form 1040 and related schedules).
(Grade or P/NP)

Prerequisites:
Recommended:Eligibility for ENGL 100 or ESL 100
Limits on Enrollment:
Transfer Credit:
Repeatability:00 - Two Repeats if Grade was D, F, NC, or NP

ARTICULATION, MAJOR, and CERTIFICATION INFORMATION

Associate Degree:Effective:Inactive:
 Area:
 
CSU GE:Transfer Area Effective:Inactive:
 
IGETC:Transfer Area Effective:Inactive:
 
CSU Transfer:Effective:Inactive:
 
UC Transfer:Effective:Inactive:
 
C-ID:

Certificate/Major Applicable: Certificate Applicable Course



COURSE CONTENT

Outcomes and Objectives:
Upon completion of the course, students will be able to:
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Upon successful completion of the course, the student will be able to:
1.  Prepare individual tax returns and schedules required by federal tax law.
2.  Use computerized, professional software packages.
3.  Demonstrate knowledge of tax law pertaining to individual income tax preparation.
4.  Apply complex tax law to unique personal situations.
5.  Complete computerized returns using simulated tax cases.
6.  Explain and justify decisions made in each case simulation by citing relevant tax law.
7.  Research and find rules applicable to unique personal status.
8.  Repeating students will be able to apply the latest tax law changes.

Topics and Scope
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1.    Introduction
      a.  Filing status
      b.  Personal exemptions
      c.  Dependent exemptions
2.    Gross income
      a.  Classifications
      b.  Inclusions
      c.  Exclusions
3.    Capital gains and losses
4.    Business income and expenses
5.    Rentals
      a.  Income and expenses
      b.  Passive losses
6.    Adjustments to income including IRA [Individual Retirement Account] deductions
7.    Itemized deductions and limitations versus standard deduction
8.    Tax calculation
9.    Tax credits
10.  Estimated taxes
11.  Review and completion of return
12.  Administrative features of the tax software
      a.  Status of each return
      b.  Assigned tax preparer
      c.  Opening a new client file
13.  Current tax law changes for repeating students

Assignments:
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1.  Weekly completion of individual income tax returns based on a simulated case and completed in a computer laboratory setting. (Extra case studies will be available for students who progress faster than others in the computerized learning environment.)
2.  Written justification for tax accounting decisions.
3.  Reading of tax references (20 pages per week).
4.  In-class exam of use of tax applications.
5.  Repeating students will be expected to reflect knowledge of the latest tax law changes.

Methods of Evaluation/Basis of Grade.
Writing: Assessment tools that demonstrate writing skill and/or require students to select, organize and explain ideas in writing.Writing
5 - 15%
Computer generated lab reports
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills.Problem Solving
50 - 60%
Computer produced lab assignments; case studies
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams.Skill Demonstrations
15 - 25%
Computer related tax returns
Exams: All forms of formal testing, other than skill performance exams.Exams
15 - 25%
Exam includes practical use of tax applications.
Other: Includes any assessment tools that do not logically fit into the above categories.Other Category
0 - 10%
Attendance and participation


Representative Textbooks and Materials:
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LaCerte Federal Individual Income Tax Software with site license for current tax year along with instructional texts included with the software.
West's Individual Income Taxes (current year edition) for reference and resolution of tax theory questions.

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