Course Descriptions & Syllabi

Course Descriptions & Syllabi

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Note: some or all of the courses in the subjects marked as "Transfer" can be used towards a transfer degree: Associate of Science and Arts or Associate of Engineering Science at DACC. Transferability for specific institutions and majors varies. Consult a counselor for this information.

Areas of Study | | BACC229 syllabus




COURSE NUMBER: BACC229
COURSE TITLE:Individual Income Tax Accounting
DIVISION:Business
IAI CODE(S):
SEMESTER CREDIT HOURS:3
CONTACT HOURS:45
STUDENT ENGAGEMENT HOURS:135
DELIVERY MODE:In-Person, Online

COURSE DESCRIPTION:
The course focus is on general tax problems of individuals with emphasis of tax regulations and special filings.

PREREQUISITES:

NOTES:

STUDENT LEARNING OUTCOMES:
Upon completion of this course, students will be able to:
  • Demonstrate ability to think critically and analytically by application of legal tax concepts and tax theory.
  • Demonstrate effective oral and written communication skills in completing tax related forms.
  • Demonstrate effective technology skills in computer application of tax problems.
  • Demonstrate effective human relations skills including the ability to function in teams, and be socially responsible.
  • Assess the best case scenario to solve tax problems.

TOPICAL OUTLINE:
  1. History and objectives of the tax system
  2. The Individual Income Tax Return
  3. Gross Income and Exclusions
  4. Business Income and Expenses, Part I
  5. Business Income and Expenses, Part II
  6. Itemized Deductions and Other Incentives
  7. Credits and Special Taxes
  8. Accounting Periods and Methods and Depreciation
  9. Capital Gains and Losses
  10. Withholding, Estimated Payments, and Payroll Taxes
  11. Partnership Taxation
  12. The Corporate Income Tax
  13. Tax Administration and Tax Planning

TEXTBOOK / SPECIAL MATERIALS:
Income Tax Fundamentals 2018, 36th Edition, by Gerald E. Whittenburg, Steven L. Gill, Pub. Cengage.

See bookstore website for current book(s) at https://www.dacc.edu/bookstore

EVALUATION:
Evaluation will consist of chapter exercises/ problems (10-15 points), an ongoing comprehensive case study (10-15 points) and a final project (75-100 points). Due dates are indicated on the Bb schedule so students have time for assignment preparation. The following grading scale will be used for the course grading system. However, the instructor reserves the right to vary the scale if necessary. The grading scale will be as follows:

100-90% = A (900-1000)

  89-80% = B (800-899)

  79-70% = C (700-799)

  69-60% = D (600-699)

  59-00% = F (0-599)


BIBLIOGRAPHY:

STUDENT CONDUCT CODE:
Membership in the DACC community brings both rights and responsibility. As a student at DACC, you are expected to exhibit conduct compatible with the educational mission of the College. Academic dishonesty, including but not limited to, cheating and plagiarism, is not tolerated. A DACC student is also required to abide by the acceptable use policies of copyright and peer-to-peer file sharing. It is the student’s responsibility to become familiar with and adhere to the Student Code of Conduct as contained in the DACC Student Handbook. The Student Handbook is available in the Information Office in Vermilion Hall and online at: https://www.dacc.edu/student-handbook

DISABILITY SERVICES:
Any student who feels s/he may need an accommodation based on the impact of a disability should contact the Testing & Academic Services Center at 217-443-8708 (TTY 217-443-8701) or stop by Cannon Hall Room 103. Please speak with your instructor privately to discuss your specific accommodation needs in this course.

REVISION:
Spring 2019

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