California  University  of  Pennsylvania   Proposals  University  Course  Syllabus     Approved:     Department  of  Business  and  Economics     A.        Protocol     Course  Name:                     Federal  Income  Tax   I   Course  Number:                 ACC  218     Credits:                     3.0   Prerequisites:                     ACC  200   Maximum  Class  Size  (face-­‐-­‐-­‐to-­‐-­‐-­‐face):              35     Maximum  Class  Size  (online):                 35                                                     B.        Objectives  of  the  Course               Upon  successful   completion   of   the  course,  the  student  will:   1.      Demonstrate   and  apply  the  individual   knowledge   of   income  tax  law  and  the  accounting   component   required  to   analyze  and  classify  tax  information   for  tax  form  preparation.   2.      Explain  the  knowledge   of   the  individual   tax  law  through  the  ability  to   interpret,   practice,   discriminate,   design,  appraise,   argue,  assess  and  defend  judgments   that  require   interpretations   of   current  tax  regulations.   3.      Apply  special  tax  computation   methods   that  represent   a   small  percentage   of   tax  payers.   4.      Choose  from  alternative   tax  law  regulations   and  appraise,   argue,  assess  and  defend   choices  made  based  on  professional   judgment.       C.        Catalog  Description:         This     course     provides     an     analysis     of     the     federal     income     tax     structure     and     procedures.     The     emphasis  is  on  the  federal  law  as  it  applies  to  individuals.         D.       Outline  of  the  Course:     I.     II.     III.     IV.     V.     VI.     VII.     VIII.     IX.     X.     XI.     XII.     Introduction   and  basic  tax  model   Working  with  the  tax  law   Tax  determination;   personal  and  dependency   exemptions   Gross  income   Gross  income:  exclusions   Capital  gains  and  losses   Deductions   and  losses:  certain  business   expenses   and  losses   Depreciation,   cost  recovery,   amortization   and  depletion   Deductions:   employee   expenses   Deductions   and  losses:  certain  itemized   deductions   Optional  Topics:  Alternative   minimum   tax   Tax  credits  and  payment  procedures   1             XIII.     XIV.     XV.     XVI.     XVII.                       Property   transactions   Deferred   compensation   Introduction   and  overview   of   tax  preparation   software   Overview   of   partnerships   and  corporations   Other  additional   topics  per  individual  instructors’   course  outlines   E.         Teaching  Methodology:   1)     Traditional     Classroom     Methodology     includes,     but     is     not     limited     to:     lecture,     case   studies,     in-­‐-­‐-­‐class     discussions,     multi-­‐-­‐-­‐media     presentations,     analysis     of     readings,   reflections,   individual   projects,   group   projects,   peer   student   comments,   and  incorporation   of   Internet   resources.   Emphasis   will   be   placed   on   engaging   the   learner  for  involvement   and  active  participation   in   the  learning  process.   2)     Online     Methodology      includes,     but     are     not     limited     to:     case     studies,     multi-­‐-­‐-­‐ media   presentations,   whole   class   threaded   discussions   and   small   group   discussions,   analysis   of   readings,   reflections,   individual   projects,   group   projects,   peer   student   comments,  online       communication       strategies       (i.e.,       email,       chat       rooms,       phone       conferences,   webinars,   etc.),   and   incorporation   of   Internet   resources.   Emphasis   will   be   placed   on   engaging   the   learner   for   involvement   and   active   participation   in  the   learning   process.   Quality  Matters  Statement  –  The   online   course  follows  the  standards  of  the  Quality  Matters  rubric.   F.     Required   text   Rupert,  Timothy  et  al.  (2015).  Prentice  Hall’s  Federal  Taxation  2016  –  Individuals:   Chapters  1-­‐-­‐-­‐ 17.    Pearson.  ISBN-­‐-­‐-­‐13:  9780134206448.   Or   any  other  similar  standard  texts.     G.       Assessment   Activities:       The   following    are   examples    of   assessment     strategies    that   may   be   used.   Individual     instructors  may  customize   different  activities.   When  taught  in   the  traditional   classroom   setting:   1.     Class  Participation   2.     Written  assignments   and  papers   3.     Exams  and/or  quizzes   4.     Individual  projects   5.     Class  Participation   6.     Written  assignments   and  papers   7.     Exams  and/or  quizzes   8.     Individual  projects   10.     Group  projects     11.       Case  studies     12.     13.     14.     15.     Article/Book   critiques   Journal  reflections   Portfolio  development   Research  development     When  taught  online:   1.         W ritten  assignments   and  reports   2.         Threaded  online  discussions   3.         Online  participation   4.         Exams  and/or  quizzes   5.         Individual  projects   6.         Group  projects   7.         Case  studies   8.         Analysis  of   student  work  samples   9.         Article/Book   critiques   10.   Journal  reflections   11.   Portfolio  development   12.   Research  development     H.       Accommodations   for  Students  with   Disabilities:     OSD       Revised  April  2014   STUDENTS   WITH   DISABILITIES  Students  with   disabilities:   •   Reserve  the  right  to   decide  when  to   self-­‐-­‐-­‐identify  and  when  to   request  accommodations.       •   W ill  register  with  the  Office  for  Students  with  Disabilities   (OSD)  each  semester  to   receive  accommodations.   •   M ight  be   required  to   communicate   with  faculty  for  accommodations   which  specifically   involve   the  faculty.       •   W ill  present  the  OSD  Accommodation   Approval  Notice  to   faculty  when  requesting   accommodations  that  involve  the  faculty.   Office  for  Students  with  Disabilities         Requests  for  approval  for  reasonable   accommodations   should  be   directed  to   the  Office  for   Students  with  Disabilities   (OSD).  Approved   accommodations   will  be   recorded  on   the  OSD   Accommodation  Approval  notice  and  provided  to   the  student.  Students  are  expected  to   adhere  to   OSD  procedures   for  self-­‐-­‐-­‐identifying,  providing  documentation   and  requesting   accommodations   in   a   timely  manner.                           Contact  Information:   •   •   •   •   •   Location:     Phone:     Fax:     Email:     Web  Site:     Azorsky  Building  –   Room  105   (724)  938-­‐-­‐-­‐5781   (724)  938-­‐-­‐-­‐4599   osdmail@calu.edu   www.calu.edu   (search  “disability”)   *************************************************************   I.     Supportive   Instructional   Materials,   e.g.  library  materials,  web  sites,  etc.   http://www.aicpa.org/Pages/default.aspx   Additional   Information   for  Course  Proposals     J.     Proposed   Instructors:   Any  faculty  deemed  qualified  by   the  Business  and  Economics   department.     K.       Rationale   for  the  Course:     The  role  of   accounting   in   business  is   to   help  interested   parties  (internal  and  external)  to   make   business  decisions.   Financial  accounting   generates   some  of   the  key  documents,   including   profit  and  loss  account   showing  the  method  of   business  traded  for  a   specific  period  and  the  balance  sheet  which  provides  a   statement  showing  mode  of   trade  in   business  for  a   specific  period.     Without  these  financial   documents   it   would  be  impossible   to   run  the  business  or   to   make  decisions  regarding  the  business.         L.     Specialized   Equipment   or   Supplies  Needed:   None   M.     Answer  the  following  questions   using  complete  sentences:       1.         Does  the  course  require  additional   human  resources?   (Please   explain)  This  course  requires  no   additional   human  resources.   2.         Does  the  course  require  additional   physical  resources?   (Please   explain)  This  course  requires  no   additional   physical  resources.   3.         Does  the  course  change  the  requirements   in   any  particular   major?  (Please   explain)  This  course  does  not  change  the  requirements   for  any  particular   major.   4.         Does  the  course  replace  an   existing  course?  (If   so,   list  the   course)  This  course  does  not  replace  an   existing  course.     5.         How  often  will  the  course  be   taught?   This  course  will  be   taught  every  other  semester.   6.         Does     the     course     duplicate     an     existing     course     in     another     Department     or     College?     (If     the  possibility   exists,  indicate  course  discipline,   number,  and  name)   This  course  does  not  duplicate   an   existing  course  in   any  other  department   or   college.   7.         What  is   the  recommended   maximum   class  size  for  this  course?   The  recommended   maximum   class  size  is   35   students  online  or   traditional   classroom.     N.       If     the     proposed     course     includes     substantial     material     that     is     traditionally     taught     in     another   discipline,   you   must   request   a  statement   of  support   from   the   department   chair   that   houses  that  discipline.   Not  applicable.       O.       Please   identify   if   you   are   proposing   to   have   this   course   considered   as   a   menu   course   for   General   Education.   If   yes,   justify   and   demonstrate   the   reasons   based   on   the   categories   for   General  Education.   The  General   Education   Committee   must  consider   and  approve   the  course   proposal  before  consideration   by   the  UCC.   Not  applicable.     P.        Provide  Approval  Form  (electronically).