Instructions for completing Form #3 are in Section II.A.3 in the EPC Manual
Anne Arundel Community
College Educational
Policies and Curriculum
Committee
School
EPC USE ONLY
Form #3 - New Course
EPC NO.:BCTS-27
Date Submitted:10/17/08
Business, Computing and Technical Studies
Department
Signature of Approving Dean
10/15/08
Date
Roy Carson
Initiator
10/12/08
Date
Roy Carson
Signature of Approving Department Chair/Program
Manager
Phone Extension of Initiator
EPC Subcommittee Review
11/12/08
Date
Subcommittee Chair
Business Administration
2162
EPC Committee Action
Approved
Disapproved
11/19/08
Date
Academic Council Action
Approved
Disapproved
12/10/08
Date
New Course Information
1.
Suggested Course Prefix & No.:
BPA 265
Approved Course Prefix & No. :
2.
Suggested Course Title:
Business Accountant Capstone
3.
Credit Hours
3
5.
Lab Fee
6.
Other Fees (Travel expenses, admission fees, etc.)
4.
Yes (If yes, submit Form 10A)
Anticipated date of initial offering:
No
Yes
Fall 2009
Amount:
No
Amount:
Brief justification
of other fee:
7.
Check any or all that apply:
Program Requirement
Submit Form:
N/A
Specify program
Business Accountant Certificate
Program Elective
N/A
Specify program
General Education
#6 – General Education Course
Diversity
#12A – Diversity Course
Computer Competency
#7 – Computer and Information Technologies Worksheet
Special Topics course
proposals, use Form #5
EPC Form 3 – Revised 7/08
10/12/08
Date
Approved
If you checked general education, select all of the following categories that apply:
Arts and Humanities
Biological & Physical Sciences
English Composition
Health/Fitness/Wellness
Interdisciplinary Studies and Emerging Issues
Mathematics
Computer Technology
Social and Behavioral Sciences
8.
As the final course in the sequence for the Business Accountant Certificate, BPA 218 integrates the
previously learned knowledge and skills, increases the depth at which these are treated, and
provides an opportunity to cover important knowledge and skills not included in the other courses
in the program.
Statement of purpose and need
for the course:
BPA 265
Business Accountant Capstone
3 credit hours
Three hours weekly; one term.
Integrates and applies various business and accounting concepts to resolve accounting
problems involving financial statement preparation and analysis, taxation,
9. Complete Catalog Description
management consulting, business law; fraud and fraud detection, and the
interpretation of current pronouncements; explores ethical dilemmas and works
toward the development of the student’s personal code of professional conduct;
prepares students for the ACAT Comprehensive Exam for Accreditation in
Accountancy. Prerequisite: BPA 241, BPA 261 and BPA 262; or an associate degree in
accounting; or permission of the department chair.
10. Does this course require any of the following? If so, please list these along with other notes and special requirements in the
course description.
a. Co-requisites:
Yes
No
Restate Co-requisite
statement from the
catalog description:
b.
Prerequisites:
Yes
Restate Prerequisite
statement from the
catalog description:
No
BPA 241, Intermediate Accounting 1, and BPA 261, Cost Accounting, and BPA 262,
Tax Accounting; or an associate degree in accounting; or permission of the
department chair.
11. Has this course been taught as a special topics course?
Yes
No
If yes, enter the course number and
semester(s) taught:
12. Credit Hours: - 3
Choose one:
Credit-bearing course
Developmental equivalent credit hours
13. Contact Hours Calculation
List contact hours per semester. Please read “Time Requirements for Award of College Credit” in Section III.G.2 of the EPC
Manual
Lecture
Laboratory (specify type)
Recitation
Other (specify type)
Total Contact Hours
Contact Hours
45
45
14. Colleges and Universities consulted during course
development:
EPC Form 3 – Revised 7/08
None
15. Level at which four-year colleges and universities
offer this course:
N/A
If course is usually an upper level course, explain
why it is being offered at freshman/sophomore
level.
16. Have you consulted with Truxal Library staff to ensure that adequate resources (books, reference materials, online
databases) are available to support this course/program?
Yes
No
17. Grade Policy:
A/F
If Pass/Fail, give brief rationale:
Pass/Fail
18. Repeatable for additional credit:
Yes
No
If yes, enter maximum credits allowed:
19. Maximum section size:
If fewer than 20, state rationale:
Lecture
Lab
Other(specify type)
Recitation
20. Facility Required:
25
General Purpose
Special Purpose
Explain what kind of Special Purpose facility is needed:
21. Continuing Education Share – Is this course to be
shared with Continuing EducationYes
No
If yes, state rationale:
This course is required to complete the Business Accountant
Certificate. This may be useful to students who already have the
necessary credits and wish to use this course as a review before
taking the national certification examination.
The checklist that follows contains the documentation required to accompany this proposal
form. Submit all documents in one email to the EPC Committee Chair and the Secretary.
Form #3 Checklist
(See “Instructions for Submitting Electronic Forms” in Section II.B of the EPC Manual)
Document
Form # 3 – New Course Form
Form #3A – Course Outline
WIDS Course Outcomes Summary
Form #10A – Recommendation to Create a New Course Lab Fee
As Appropriate:
Please submit the following forms,
Form #6 – General Education Course
Form #12A – Diversity Course
Form #7 – Computing and Information Technologies Competency Designated Course
EPC Form 3 – Revised 7/08
Attached
N/A
Form #3A – Course Outline
Instructions for completing Form #3A are in Section II.A.3 in the EPC Manual
ARNOLD, MARYLAND
Course Information:
Course Name:
Business Accountant Capstone Course
Course Number:
BPA 265
Credit Hours:
3
Initiator:
Roy Carson
School:
Business and Computing Technologies
Department:
Business Administration
Date:
October 2008
Catalog Description:
BPA 265
Business Accountant Capstone
3 credit hours
Three hours weekly; one term.
Integrates and applies various business and accounting concepts to resolve accounting problems involving financial statement
preparation and analysis, taxation, management consulting, business law; fraud and fraud detection, and the interpretation of
current pronouncements; explores ethical dilemmas and works toward the development of the student’s personal code of
professional conduct; prepares students for the ACAT Comprehensive Exam for Accreditation in Accountancy. Prerequisite:
BPA 241, BPA 261, and BPA 262; or an associate degree in accounting; or permission of the department chair.
Division Of Subject Matter:
Main Topics
1.0
2.0
3.0
4.0
5.0
6.0
Financial Accounting and Financial Statement Preparation
Business Consulting Services
Taxation
Business Law
Ethics
Professional Responsibilities
Testing
Total
Lecture
Hours
10.0
5.0
9.0
9.0
3.0
4.0
5.0
45.0
Detailed Course Outline
Main Topic
EPC Form 3 – Revised 7/08
Lecture
Hours
1.0
Financial Accounting and Financial Statement Preparation
1.1
Accounting principles and pronouncements for procedural
accounting
1.2
Analysis of the financial statements
10.0
Business Consulting Services
2.1
Business Analysis
2.2
Managerial Decisions
3.0
Taxation
3.1
General principles of taxation for a sole proprietorship
3.2
General principles of taxation for a partnership
3.3
General principles of taxation for a corporation
3.4
General principles of taxation
4.0
Business Law
4.1
General Business Law
4.2
The Uniform Commercial Code
5.0 Ethics
5.1
The code of ethics for the AICPA, IMA, CIA, and AC
6.0 Professional Responsibilities
6.1
Personal codes of conduct
6.2
Explain the proper use of certification and name credentialing
(listing ABA designation as part of signature)
6.3
Legal requirements of conduct
6.4
Describe social responsibility
6.5
Define CPE’s and the means for achieving continuing professional
education
Testing
Total
5.0
2.0
Textbooks
Title
NSA's ABA Prep
Course
9.0
9.0
3.0
4.0
5.0
45.0
Author
Publisher
Year of Publication
ISBN
To be provided
American Institute of
Professional
Bookkeepers
2008
To be
provided
References (Optional)
ABA Study Guide: Preparing for the Accredited Business Accountant Exam can seem overwhelming. This Study Guide
breaks down the ABA Prep Book into "bite-sized" chunks making studying easier.
IRS publications:
Are available in downloadable format at www.irs.gov.
IRS Highlights of Tax Changes
IRS Instructions for Form 1120-S
IRS Instructions for Form 2553
IRS Publication 17 – Your Federal Income Tax
IRS Publication 334 – Tax Guide for Small Business
IRS Publication 521 – Moving Expenses
IRS Publication 525 – Taxable and Nontaxable Income
IRS Publication 527 – Residential Rental Property
IRS Publication 535 – Business Expenses
IRS Publication 538 – Accounting Periods and Methods
EPC Form 3 – Revised 7/08
IRS Publication 541 – Partnerships
IRS Publication 542 – Corporations
IRS Publication 553 – Highlights of 2005 Tax Changes
IRS Publication 600 – State and Local Sales Taxes
IRS Publication 925 – Passive Activity and At-Risk Rules
IRS Publication 970 – Tax Benefits for Education
IRS Publication 972 – Child Tax Credit
IRS Publication 3402 – Tax Issues for Limited Liability Companies
IRS Publication 4492 – Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma
EPC Form 3 – Revised 7/08