SRJC Course Outlines

11/24/2020 3:38:30 AMBMG 85.8 Course Outline as of Fall 2017

Inactive Course
CATALOG INFORMATION

Discipline and Nbr:  BMG 85.8Title:  TAXES AND SMALL BUSINESS  
Full Title:  Taxes and the Small Business
Last Reviewed:3/28/2011

UnitsCourse Hours per Week Nbr of WeeksCourse Hours Total
Maximum1.00Lecture Scheduled1.0017.5 max.Lecture Scheduled17.50
Minimum1.00Lab Scheduled02 min.Lab Scheduled0
 Contact DHR0 Contact DHR0
 Contact Total1.00 Contact Total17.50
 
 Non-contact DHR0 Non-contact DHR Total0

 Total Out of Class Hours:  35.00Total Student Learning Hours: 52.50 

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:  BMG 85H

Catalog Description:
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Introduction to taxes and the taxing agencies for the small business.  Exploration and management of tax advantages resulting in possible tax reductions. Legal entities may determine tax benefits and tax management.

Prerequisites/Corequisites:
Course Completion or Current Enrollment in BMG 85.3 and BMG 85.2 and BMG 85.1


Recommended Preparation:
Eligibility for ENGL 100 or ESL 100

Limits on Enrollment:

Schedule of Classes Information
Description: Untitled document
Introduction to taxes and the taxing agencies for the small business.  Exploration and management of tax advantages resulting in possible tax reductions. Legal entities may determine tax benefits and tax management.
(Grade or P/NP)

Prerequisites:Course Completion or Current Enrollment in BMG 85.3 and BMG 85.2 and BMG 85.1
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 completion of the course, students will be able to:
1.  Interpret the laws regarding taxation in small business.
2.  Analyze tax management strategies in various business entitites.
3.  Determine and explain how the various taxing agencies function.
4.  Evaluate software per industry type for adequate record keeping procedures for tax purposes.

Topics and Scope
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1.  The taxing agencies
     a.  I.R.S. (Internal Revenue Service)
     b.  State Franchise Tax Board
     c.  State Board of Equalization
     d.  Local taxing agencies
2.  Small business taxation
    a.  Employee taxes
    b.  Employer taxes
    c.  Employee versus independent contractor
3.  Business deductions
4.  Retirement planning
     a.  Profit sharing
    b.  Other options
5.  Maintaining a tax calendar
6.  Monthly record and bookkeeping for tax planning

Assignments:
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1.  Tax examples and problems
2.  Final exam with case studies
3.  In-class tax problems

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
0 - 0%
None
This is a degree applicable course but assessment tools based on writing are not included because problem solving assessments are more appropriate for this course.
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills.Problem Solving
60 - 80%
Tax problems, case studies
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams.Skill Demonstrations
0 - 0%
None
Exams: All forms of formal testing, other than skill performance exams.Exams
20 - 30%
Final exam
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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Instructor prepared materials

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