Southern State Community College
Curriculum Committee –September, 2014
ACCT 2210 – Tax Accounting
Page 1 of 5
I.
COURSE TITLE: Tax Accounting
COURSE NUMBER: 2210
II.
PREREQUISITES: None
III.
CREDIT HOURS: 3
LABORATORY HOURS: 0
IV.
COURSE DESCRIPTION:
CATALOG PREFIX: ACCT
LECTURE HOURS: 3
OBSERVATION HOURS: 0
This is an introductory course in personal tax accounting. Emphasis is focused on the
principles of federal income taxation as they relate to individuals and simple trusts,
including the laws, rulings, and regulations that govern the preparation of individual tax
returns.
V.
ADOPTED TEXT (S):
Income Tax Fundamentals
Current edition
Whittenberg
Cengage Learning
VI.
COURSE OBJECTIVES:
Upon completion of this course the student will:




Demonstrate a basic knowledge of the federal individual income tax rules and
regulations.
Demonstrate a basic knowledge of tax determination, including filing status,
exemptions, and property transactions.
Demonstrate a basic knowledge of the concept of gross income.
Demonstrate a basic knowledge of tax deductions and losses, both personal and
business.
Southern State Community College
Curriculum Committee –September, 2014
ACCT 2210 – Tax Accounting
Page 2 of 5
VII.
COURSE METHODOLOGY:
The use of lecture and exercises will be used to teach students the introductory concepts.
May include but not limited to: lecture, independent and group projects, in-class and athome assignments, tests and quizzes.
VIII. GRADING
A= 90- 100
B = 80-89
C = 70-79
D = 60-69
F = 0 - 59
IX.
SUGGESTED COURSE OUTLINE:
Week
1
Class Assignments
Chapter 01: Individual Income Tax Return
2
Chapter 02: Gross Income and Exclusions
3
4
Chapter 03: Business Income and Expenses Part I
* Quiz 1 Chapters 1 and 2
Chapter 04: Business Income and Expenses Part II
5
*Quiz 2 Chapters 3 and 4
Chapter 05: Itemized Deductions and Other Incentives
6
Chapter 06: Credits and Special Taxes
7
*Quiz 3 Chapters. 5 and 6
Review for Mid-Term
8
*Mid-term Exam –Chapters 1- 6
9
10
Chapter 07: Accounting Periods and Methods of Depreciation
Chapter 08: Capital Gains and Losses
11
* Quiz 4 Chapters 7 and 8
12
Chapter 09: Withholding, Estimated Payments and Payroll Taxes
Southern State Community College
Curriculum Committee –September, 2014
ACCT 2210 – Tax Accounting
Page 3 of 5
X.
13
Chapter 10: Partnership Taxation
14
*Quiz 5 Chapters 9 and 10
Chapter 11: Corporate Income Tax
15
Chapter 12 Tax Administration and Tax Planning
16
FINAL EXAM
OTHER REQUIRED BOOKS, SOFTWARE AND MATERIALS:
H & R Block Software
XI.
EVALUATION:
Knowledge of content is evaluated by written tests, assignments, and work projects per
instructor. All exams are comprehensive; quizzes are not. Class participation will be
evaluated by the student’s ability to contribute to class discussion. No make-up tests will
be given.
Sample Grading Scale:
Quizzes (5)
Mid-term Examination
Final Examination
Comprehensive Tax Problem
Attendance and Participation
Total Points
XII.
70
100
200
50
30
500
14%
20%
40%
20%
06%
100%
SPECIFIC MANAGEMENT REQUIREMENTS:
Attendance Policy
To meet the objectives of Tax Accounting, students must attend all scheduled classes. At
the beginning of the semester, all instructors will distribute a “Class Schedule”, which
may or may not be a part of the syllabus. If a student must miss class due to extenuating
circumstances, the student is expected to call and inform the instructor by either talking
with the instructor, e-mail, or leaving a message should the instructor not be available..
If you wish to drop the course you must take positive action. Do not assume that the
Instructor will automatically drop you if you stop attending class.
Southern State Community College
Curriculum Committee –September, 2014
ACCT 2210 – Tax Accounting
Page 4 of 5
Missing a Mid-Term Examination
There will be no make-up mid-term examinations given. If, for any reason, you
are not able to take the mid-term examinations at the scheduled time and date, the
examination that you missed will be assigned the same percentage grade that you receive
on the course Final Examination.
Exceptions to this policy are anticipated to be very rare. Contact your Instructor one
week prior to the mid-term examination if you wish to discuss the possible granting of
an exception to this policy.
Missing a Quiz
There will be no make-up quizzes. This policy applies to all quizzes. If, for any reason,
you are not able to take one of the quizzes on the scheduled date, the quiz that you
missed will be assigned the same percentage grade that you receive on the course Final
Examination.
Missing a Due Date for: the Comprehensive Problem Project
The due dates for this project are shown on the Course Outline above. The project is to
be turned-in on, or before, the assigned date and time. If a project is not turned- in by
the assigned date and time, you will be assigned a grade of zero points for the project.
Instructor and Student Responsibilities and Academic Dishonesty
Students are required to submit only their own original work with proper citation of
third party sources quoted in that work, this includes the team papers; it must be
original work produced by the team. The College’s Plagiarism Checker includes a
database of all past papers submitted by SSCC students. Submission of copied or
purchased assignments is likely to be caught by Turnitin and the resulting sanctions
under the Code of Conduct can include a failing course grade, suspension, or
expulsion from the College.
IT Proficiency
The mission of Southern State Community College is to provide accessible,
affordable and high quality education to the residents of its service area. We believe
that education is more than a mastery of a body of technical and professional
knowledge and the achievement of technical or professional proficiency. We provide
students with the life-long ability to acquire knowledge and translate it into
Southern State Community College
Curriculum Committee –September, 2014
ACCT 2210 – Tax Accounting
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responsible action in a competitive global environment. Toward that end, we seek
to develop future professionals who will be critical thinkers with the
international/diversity perspectives and IT skills necessary to be effective and ethical
communicators/decision makers in an increasingly complex and multicultural
environment. Among the primary skills(s) developed in this class will be IT
proficiency. In part, this skill will be promoted by:
 Interacting with the H & R Block software
 Retrieving financial information from government web sites
XIII. OTHER INFORMATION
CLASSROOM CONDUCT: Civility in the classroom is very important. As
professionals, we expect students to conduct themselves in a courteous and respectful
manner. Disruptive, rude, sarcastic, obscene or disrespectful speech or behavior have a
negative impact on everyone, and will not be tolerated. Students need to remember that
the online discussion boards and chat rooms in the online courses are considered
classrooms and the same rules apply. Students will use these tools in the online classroom
for information that pertains to the class; it is not to be used for personal exchanges of a
social nature. If you engage in any such conduct you will be asked to leave and you will
receive a “zero” for any work completed that day. The instructor reserves the right to
permanently remove a student from the class for inappropriate conduct after consultation
with the Department Coordinator and Academic Dean.
FERPA: Students need to understand that your work may be seen by others. Others
may see your work when being distributed, during group project work, or if it is chosen
for demonstration purposes. Other instructors may also see your work during the
evaluation/feedback process.
DISABILITIES: Students with disabilities may contact the Disabilities Service Office,
Central Campus, at 800-628-7722 or 937-393-3431.