2/5/2025 7:00:54 AM	BAD 64 Course Outline as of Fall 2011	Changed Course
CATALOG INFORMATION
Discipline and Nbr:  BAD 64	Title:  COMPUTER TAX ACCOUNTING
Full Title:  Computerized Tax Accounting
Last Reviewed:3/28/2011

Units		Course Hours per Week			Nbr of Weeks	Course Hours Total
Maximum	2.00	Lecture Scheduled	2.00		17.5 max.	Lecture Scheduled	35.00
Minimum	2.00	Lab Scheduled	0		6 min.	Lab Scheduled	0
		Contact DHR	0			Contact DHR	0
		Contact Total	2.00			Contact Total	35.00
		Non-contact DHR	0			Non-contact DHR Total	0

Total Out of Class Hours:  70.00

Total Student Learning Hours: 105.00

Title 5 Category:  AA Degree Applicable
Grading:  Grade or P/NP
Repeatability:  39 - Total 2 Times
Also Listed As: 
Formerly:  BAD 58.14

Catalog Description:

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:

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:CSU;
Repeatability:39 - Total 2 Times

ARTICULATION, MAJOR, and CERTIFICATION INFORMATION

Associate Degree:		Effective:		Inactive:
Area:
CSU GE:	Transfer Area			Effective:	Inactive:
IGETC:	Transfer Area			Effective:	Inactive:
CSU Transfer:	Transferable	Effective:	Fall 1997	Inactive:	Fall 2017
UC Transfer:		Effective:		Inactive:
C-ID:

Certificate/Major Applicable: Certificate Applicable Course

COURSE CONTENT

Outcomes and Objectives:
At the conclusion of this course, the student should be able to:

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

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:

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:

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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