University of Hawaii Maui College
Course Outline
1. Alpha
ACC
Number
134
Course Title
Income Tax Preparation
Credits
3
Department
Business/Hospitality
Date of Outline
Oct. 19, 2010 Effective Date 10/19/10
2. Course Description:
Author Jan Moore
5-year Review Date 2015
Introduces the preparation of federal and state of Hawai'i individual income tax
returns with an emphasis on tax principles and their application to the tax
returns. This course is intended for an individual preparing basic tax
returns under the supervision of an accounting professional.
Cross-list
Contact Hours/Type
3. Pre-requisites
Three (3) hours/Lecture
ENG 19 with grade C or better, or placement at least ENG 22, or consent.
Pre-requisite may be waived by consent
yes
no
Co-requisites
Recommended Preparation
4. Function/Designation
AS Program
AAS Accounting
BAS Program
AA Category
Category
Additional Category
List Additional Programs and Category:
PR - Program Requirement
Category
Developmental/Remedial
List Additional Programs and Category:
List Additional Programs and Category:
Other/Additional: Explain:
See Curriculum Action Request (CAR) form for the college-wide general education student learning
______________________________________________________
______________________
Chancellor
Approval Date
Revised 6/28/2016
Course Outline, page 1
2
outcomes (SLOs) and/or the program learning outcomes (PLOs) this course supports.
This course outline is standardized and/or the result of a community college or system-wide agreement.
Responsible committee: Program Coordinators, all UH System Community Colleges and Maui
College
5. Student Learning Outcomes (SLOs): List one to four inclusive SLOs.
For assessment, link these to #7 Recommended Course Content, and #9 Recommended Course
Requirements & Evaluation. Use roman numerals (I., II., III.) to designate SLOs
On successful completion of this course, students will be able to:
I. Ethically apply federal and state laws to prepare individual tax returns.
II. Use basic tax research techniques.
III.
IV.
6. Competencies/Concepts/Issues/Skills
For assessment, link these to #7 Recommended Course Content, and #9 Recommended Course
Requirements & Evaluation. Use lower case letters (a., b.…zz. )to designate competencies/skills/issues
On successful completion of this course, students will be able to:
a. Calculate the amount of tax owed or refunded using the tax formula, applying both the tax table and
the tax rate schedule.
b. Determine personal and dependent exemptions, and calculate the limitation on exemptions.
c. Apply the definitions of the various filing statuses to determine the appropriate filing status for a
taxpayer
d. Identify income items that are taxable or deductible to calculate adjusted gross income
e. Apply standard deduction, including the additional amounts for the old age and blind, and calculate
the standard deduction for a dependent.
f. Calculate itemized deductions, including the limitation on itemized deductions.
g. Apply the laws regarding the various tax credits, and calculate tax credits.
h. Calculate capital gains tax using the appropriate tax rates.
i. Complete the 1040 tax return and the supporting forms, schedules and worksheets.
7. Suggested Course Content and Approximate Time Spent on Each Topic
Linked to #5. Student Learning Outcomes and # 6 Competencies/Skills/Issues
2-4 Weeks
2-5 Weeks
2-4 Weeks
2-3 Weeks
1-2 Weeks
Tax determination, payment and reporting (I, II, a, b, c, d, e, i)
Income, exclusions and deductions (I, II, a, d, i)
Itemized and Other Deductions (I, II, a, f, i)
Credits (I, II a, g, i)
Gains and Losses (I, II, a, h, i)
8. Text and Materials, Reference Materials, and Auxiliary Materials
Appropriate text(s) and materials will be chosen at the time the course is offered from those currently
available in the field. Examples include:
Whittenburg and Altus-Buller. Income Tax Fundamentals. Southwestern.
Linda Johnson. Essentials of Federal Income Taxation for Individuals and Business. CCH.
Revised 6/28/2016
course outline
3
Appropriate reference materials will be chosen at the time the course is offered from those currently
available in the field. Examples include:
Curent events from various newspapers
Business trade journals
Magazines
Appropriate auxiliary materials will be chosen at the time the course is offered from those currently
available in the field. Examples include:
Text(s) may be supplemented with
Accompanying practice sets if available
Articles and/or handouts prepared by the instructor
Magazine or newspaper articles
Appropriate films, videos, or Internet sites
Guest speakers
Other instructional aids
9. Suggested Course Requirements and Evaluation
Linked to #5. Student Learning Outcomes (SLOs) and #6 Competencies/Skills/Issues
Specific course requirements are at the discretion of the instructor at the time the course is being offered.
Suggested requirements might include, but are not limited to:
40--80%
0--20%
0--30%
0--30%
0--20%
0--20%
Examinations (I, a-i)
In-class exercises (I, a-i)
Homework (I, II a-i)
Quizzes (I, a-i)
Projects/research (I, II, a-i)
Attendance and or class participation (I, a-i)
10. Methods of Instruction
Instructional methods will vary considerably by instructor. Specific methods are at the discretion of the
instructor teaching the course and might include, but are not limited to:
Lecture, problem solving, and class exercises or readings
Class discussions, student class presentations, or guest lectures
Audio, visual or presentations involving the Internet
Group or individual projects
Other contemporary learning techniques (e.g., Service Learning, Co-op, School-to-Work, self-paced,
etc.)
11. Assessment of Intended Student Learning Outcomes Standards Grid attached
12. Additional Information:
Revised 6/28/2016
course outline