CDL COURSE ENTRY FORM


Author: Bernice Kennedy/SUNY
Last modified by: Stephanie Thomas/SUNY
Composed: 05/09/2003 01:21 PM
Curriculum Committee Approval Date:
Modified: 01/06/2016
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Course Number: (prefix) BME (number) 213604 ESC 2.0 Course number: ACCT-3015 ACCT-3015Federal Income Tax I: Individual Income Tax

Name: Income Tax 1
Datatel Title: (30char) Income Tax 1

Area Coordinator: Nazik Roufaiel Department Code: 10AC Team: BME

Liberal Study? NO Level: UPPER Credits: 4 Prerequisite? YES
General Education Course? NO GenEd Approval Term/Year:

GenEd Area 1: Fully or Partially:
GenEd Area 2: Fully or Partially:



Pre-registration Information?
Course will be offered (for online course descriptions, proposed offerings for by term views and web views)
Spring 1, Summer, Fall 1		Course will be offered (for final term listings, online registration, online bookordering, web views)
Spring 1, Summer, Fall 1
First Term Offered: (Required Format: YearTerm - i.e., 2005SP)
Last Term Offered in Print Version:
Title Changes:
AC Changes:
BK Number: 30

Description: This is individual Federal income taxation course. It is the first of two course-sequence in Federal income taxes. The second course Federal Income Tax 2 covers business income tax. The main purpose of this course is to provide a basic overview and general understanding of the Federal income tax structure and its legislative history with emphasis on the major provisions of the tax laws as they relate to the personal income tax return preparation, and to promote an understanding of the simple tax planning for individuals and enhance students’ searching skills using the Federal taxation database to access tax law, cases, and ruling. It aims at developing crucial professional skills dealing with personal income tax regulations, ethics and equity, global perspective and court decisions. The course seeks to enhance critical learning skills through tax planning cases. Among topics covered are the Federal income tax Law history, sources and procedures, tax filing statuses, sources of income, taxable income, deductible expenses, simple tax planning and strategy to maximize the benefits from allowable deductions, exemptions and allowances, itemized deductions, self-employment taxable income, alternative minimum taxes, and preparing a simple-moderate personal Federal income tax return.

Prerequisite: Introductory Accounting 1 or equivalent.

Note: students need EXCEL spreadsheet software. This course includes special online lessons that may include audio or video. Your computer must meet the minimum computer/technical requirements set by Moodle. If you have questions or concerns about these technical requirements, please contact the help desk online at http://techinfo.esc.edu or call 800 847-3000 ext. 2420.

Generic:



Major Course Area
Business Management and Economics		Minor Course Area
Accounting		SLN Disciplines
Accounting
Additional Course Requirements
WWW Computer Conference		 Undergrad Certificate Association:


1




Required Booknote:

Optional Booknote:


Archive Course:

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