College of the Redwoods
CURRICULUM PROPOSAL
--Attach the Course Outline--
BUSINESS
1.
Division/Center:
2.
Program and Course Number:
3.
Course Title:
4.
BUS 81A
Individual Income Tax Law
New (If new, are you deleting a course?) Course to be deleted
Change (Indicate current status and proposed changes on "Summary of Curriculum Changes" form)
Check here if catalog description is being changed.
Delete (Reason for deletion:
)
5.
Of what approved program is this course a part? 01802 (see list of approved programs and TOPS
Codes)TOPS Code 0501.00
Is the course a "required course"?
an "additional requirement" (In a certificate or degree program)
6.
Provide evidence that this course/revision is needed (purpose of proposal).This course is one of two
courses provided on income tax law which will prepare students to take the enrolled agents exam.
Recommended preparation is being added in order to alert potential students of the importance of
having a knowledge of some of the basic principles of income generation.
7.
Describe the students who will enroll (include estimated number).Transfer students, AS degree students
(general business and legal students), and students interested in tax as a vocation. Enrollment
estimate is 25-30 students.
8.
Parallel courses--what is the relation of this course to existing courses (modify/overlap/replace)?
none
9.
Capital Outlay: Describe the equipment for this class.
Presently have: whiteboard/overhead projector
Need to acquire: (include cost) already have
10. Staffing implications (Associate or Full-time faculty) Full or part-time faculty
Instructional Aide required? no How many hours per week?
11. Learning Resource Implications (new courses only)
Does the college have adequate learning resources to support the proposed course, or can the necessary
resources be acquired within the existing budget? Yes
No
Please attach the "Learning Resource Supplement" to the Course Proposal form.
12. Facility Implications: (Unless otherwise stated, it is assumed this course can be offered District-wide.)
Where Scheduled? District-Wide
When Scheduled? Semester(s) Any semester
Day
Evening
13. Special Fees none
14. Special Student Expenses (i.e., equipment, clothing, tools, etc.):
15. Submitted by ___Helen Edwards
Tel. Ext.4367
16. Submitting Division/Center Review _______________________
Approved by Curriculum Committee __
ACADEMIC AFFAIRS
COURSE OUTLINE 1/01
2/27/04
1
Date 11/25/03
Date
SUMMARY OF CURRICULUM CHANGES
FEATURES
OLD
NEW
Grading Standard
Prerequisites
Corequisites
Recommended Preparation
None
BUS 1A (Financial Accounting)
Repeatability Maximum Enrollments
Repeatability Maximum Units
Maximum Class Size
TLUs
Lectures Hours
Lab Hours
Method of Instruction
Units
Catalog Description
Other
If any of the listed features have been modified in the new proposal, indicate the "old" (current) information and
proposed changes.
ACADEMIC AFFAIRS
COURSE OUTLINE 1/01
2
College of the Redwoods
COURSE OUTLINE
DATE 2/4/03
PROGRAM AND COURSE NUMBER: BUS 81A
FORMER NUMBER (If previously offered) BUS 99
COURSE TITLE: Federal Individual Income Tax Law
I. CATALOG AND OUTLINE
1. CATALOG DESCRIPTION:
An introduction to the Internal Revenue Code with emphasis on income tax preparation for
individuals. Working with tax law, income determination, deductions, property transactions, capital
gains and losses, and tax determination are covered.
NOTE:
2.
COURSE OUTLINE:
Topic
1. History and Administration of tax law
2. Gross Income
3. Deductions, exemptions, filing status
4. Capital assets, basis, gains/losses
5. Expense criteria, classification, disallowance
6. Loss transactions, NOL's
7. Depreciation, amortization, cost recovery
8. Accounting periods, methods, installment method
9. Like-kind exchanges, involuntary conversions
10. AMT, self-employment tax. credits
% of Classroom Hours Spent on Each
5
10
10
10
15
10
10
10
10
10
II. PREREQUISITES
Prerequisite?
No
Yes
Corequisite?
No
Yes
Recommended Preparation?
No
Yes
(course)
(course)
BUS 1A
(course)
Rationale for Prerequisite, Corequisite, Recommended Preparation
BUS 1A exposes the students to
the basic principles of income generation (gross income less expenses) and some of the terminology used in the
income tax forms. Income taxes are an expense of doing business, and for an individual who is a sole
proprietor, the concepts learned in an accounting course will be most helpful.
ACADEMIC AFFAIRS
COURSE OUTLINE 1/01
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PROGRAM AND COURSE NUMBER
BUS 81A
III. OUTCOMES AND ASSESSMENTS
1. COURSE OUTCOMES/OBJECTIVES:
List the primary instructional objectives of the class. Formulate some of them in terms of specific measurable
student accomplishments, e.g., specific knowledge and/or skills to be attained as a result of completing this course.
For degree-applicable courses, include objectives in the area of "critical thinking." Upon successful completion of
this course, the students will be able to: Upon successful completion of this course, the student will be able to:
•
•
•
•
•
•
•
Identify the major types of taxes, sources of tax law and tax structure
Identify and locate appropriate tax law sources
Determine income types and taxability
Identify and classify deductions and losses
Identify and calculate capital gains and losses
Apply various tax computation methods
Complete required federal income tax-forms
2. COLLEGE LEVEL CRITICAL THINKING TASKS/ASSIGNMENTS:
Degree applicable courses must include critical thinking tasks/assignments. This section need not be completed for
non-credit courses. Describe how the course requires students to independently analyze, synthesize, explain, assess,
anticipate and/or define problems, formulate and assess solutions, apply principles to new situations, etc.
Individual Income Tax Law students are required to:
•
•
•
•
•
Analyze IRS tax code sections, Revenue Rulings, and court cases
Discuss ethical dilemmas
Identify important tax issues
Solve real-world tax problems
Demonstrate ability to complete federal income-tax forms
3. ASSESSMENT
Degree applicable courses must have a minimum of one response in category A, B, or C. If category A is not
checked, the department must explain why substantial writing assignments are an inappropriate basis for at least part
of the grade.
A. This course requires a minimum of two substantial (500 words each) written assignments which
demonstrate standard English usage (grammar, punctuation, and vocabulary) and proper paragraph and
essay development. In grading these assignments, instructors shall use, whenever possible, the English
Department’s rubric for grading the ENGL 150 exit essay. Substantial writing assignments, including:
essay exam(s)
term or other paper(s)
laboratory report(s)
written homework
reading report(s)
other (specify)
If the course is degree applicable, substantial writing assignments in this course are inappropriate
because:
The course is primarily computational in nature.
The course primarily involves skill demonstrations or problem solving.
Other rationale (explain)
B. Computational or Non-computational problem-solving demonstrations, including:
exam(s)
quizzes
homework problems
laboratory report(s)
field work
other (specify)
ACADEMIC AFFAIRS
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PROGRAM AND COURSE NUMBER BUS 81A
C. Skill demonstrations, including:
class performance(s)
field work
other (specify)
D. Objective examinations, including:
multiple choice
true/false
completion
other (specify)
performance exam(s)
matching items
E. Other (specify)
NOTE: A course grade may not be based solely on attendance.
IV. TEXTS AND MATERIALS
APPROPRIATE TEXTS AND MATERIALS:
(Indicate textbooks that may be required or recommended, including alternate texts that may be used.)
Text(s)
Title: Comprehensive Federal Taxation (current year)
Required
Edition: most current edition
Alternate
Author: Pope, Anderson, Kramer
Recommended
Publisher: Prentice Hall
Date Published: latest
(Additional required, alternate, or recommended texts should be listed on a separate sheet and attached.)
For degree applicable courses the adopted texts have been certified to be college-level:
Yes.
Basis for determination:
is used by two or more four-year colleges or universities (certified by the Division Dean or Center Dean)
OR
has been certified by the LAC as being of college level using a Readability Index Scale.
No Request for Exception Attached.
REQUIRED READING, WRITING, AND OTHER OUTSIDE OF CLASS ASSIGNMENTS:
Over a 16-week presentation of the course, 3 hours per week are required for each unit of credit. ALL Degree
Applicable Credit classes must treat subject matter with a scope and intensity, which require the student to study
outside of class. Two hours of independent work done out of class are required for each hour of lecture. Lab and
activity classes must also require some outside of class work. Outside of the regular class time the students in this
class do the following:
Study
Answer questions
Skill practice
Required reading
Problem solving activity or exercise
Written work (essays/compositions/report/analysis/research)
Journal (reaction and evaluation of class, done on a continuing basis throughout the semester)
Observation of or participation in an activity related to course content (e.g., play, museum, concert, debate,
meeting, etc.)
Other (specify)
ACADEMIC AFFAIRS
COURSE OUTLINE 1/01
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PROGRAM AND COURSE NUMBER
BUS 81A
V. TECHNICAL INFORMATION
1. Contact Hours: (Indicate "TOTAL" hours if less than
semester length)
Lecture: TOTAL HOURS 54
Lab:
TOTAL HOURS
54
(Use Request for Exception sheet to justify more-thanminimum required hours.)
5. Recommended Maximum Class Size 50
6. Transferability
CSU
UC
List two UC/CSU campuses with similar courses
(include course #s)
BA459; Acct 157
Articulation with UC requested
Lecture Units 3
Lab Units 1
Variable Unit Range
Total Units 4
2. TLUs 7.5
3.
7. Grading Standard
Letter Grade Only
CR/NC Only
Grade-CR/NC Option
Grade-CR/NC Option Criteria:
Introductory
1st course in sequence
Exploratory
Does course fulfill a General Education requirement?
For existing courses only; for new courses, use GE
Application Form)
Yes
No
8. Is course repeatable
Yes
No
If so, repeatable to a maximum of:
Total Enrollments
Total Units
(Use Request for Exception sheet to justify repeatability.)
If yes, in what G.E. area?
AA/AS Area A
CSU/GE Area A
IGETC Area
9. SAM Classification C
Course Classification I
4. Method of Instruction:
Lecture
Lab
Lecture/Lab
Independent Study
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