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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).
Media of