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Fri, 03/29/2024 - 13:28
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Course Form (One form per course, lab, or recitation)
NORTHEAST Integrated Curriculum Committee
Date: 6/29/2022
1.
Contact person: Loren F. Selznick, J.D., Chairperson
Phone:
2.
570-389-4899
Email: lselznic@bloomu.edu
Department:
Accounting and Business Law
Program:
Accounting
3.
Tracking # (For Provost office use only)
4.
CIP# (For Provost office use only)
5.
Select which actions you are requesting for _X_ Undergraduate __ Graduate
☐ xxCourse Modified for Integration
6.
☐ Course Not Previously Offered at any campus
Click modalities that the course may be offered (80% +)
☒Face-to-Face/In person ☒ Online (100%) ☒ Interactive TV ☒ Multi-modal
New University
Course Prefix
New University
Course Number
New University
Course Title
ACCT
424
Advanced Federal Tax Accounting
Current University
Course Prefix
Current University
Course Number
Current University
Course Title
*Only list Current Courses that are equivalent to the New Course
BU: ACCT
424
Advanced Federal Tax Accounting
LHU:
MU:
1
New Course for Integrated University
7. Will the course be seeking General Education approval?
☒ No ☐ Yes (if yes, go to next section General Education Approval- click on this link)
8. Resources at Each Campus: List any resources, including faculty, facilities, technology,
equipment, or library resources necessary at each campus listed above.
Current faculty at all three campuses, except that retired faculty member needs to be replaced at
BU; computer lab
Identify on which campuses the course is intended to be offered in the integrated university
(for administration use only):
☐ XX BU
☐XX LHU
☐ XX MU
9. Identify Departments/Programs/Courses impacted by changes on this form (Identify any
programs/departments/courses that may be impacted by course changes. Contact programs,
departments to obtain support if you are offering a course that will impact their program:
No changes from current course. Current program AACSB approved.
10. Indicate Semester and Year Course will be implemented:
Fall 2023
11. Provide a rationale for how this course relates to the mission and goals of the related program:
Students continue learning to interpret income tax regulations for planning and compliance.
Students also continue learning to follow professional and ethical standards imposed by law and
licensing associations.
12. Abbreviated Title (for Master Schedule, Maximum 20 spaces):
Advanced Federal Tax
13. Course Description for Catalog (Maximum 75 words -start with an action verb.):
Assigns group and individual projects selected from the following areas of advanced tax
accounting; partnerships and corporations, Pennsylvania corporate taxes, estates and
trusts, reporting to governmental agencies. Includes lectures, discussion of issues and
practice in the solution of problems. Three hours lecture per week.
14. Credit(s): 3
Clock Hours: 3 Lecture: 3
Contract Hours: 3
Recitation: hours Lab: hours
Lecture: 3
Recitation: hours Lab: hours
15. Prerequisites (Courses completed prior to taking this course):
ACCT324 Federal Tax Accounting
2
16. Co-requisites (Courses which must be taken simultaneously with other courses):
None
17. Enrollment Restrictions (e.g., limited to majors in program XXX, restricted from majors in program
XXX, etc.): None
18. Repeatable: Can this course be repeated for credit as a multi-topic class, not just for a grade
change?
☒ No ☐ Yes: How many times is the course repeatable?
19. Dual-Level or Cross-Listed: Is this course dual-level? ☐Yes ☒No.
If yes, list the course prefix and number.
If dual-level, indicate content, assignments, and assessments for graduate and undergraduate
courses on two separate Master Course Syllabus forms. Cross-Listed is across multiple
departments/programs.
20. Estimated Frequency of Offering:
How often will the course be taught for a two-year cycle? It is estimated that the course will be
offered 2 times in a two-year cycle--every spring semester.
21. Recommended class size for student success: Provide the recommended class size number and a
clear rationale based on accreditation guidelines, discipline standards, or pedagogical limitations.
Recommended class size is 28 students to allow for student hands-on experience in lab or multimodal
delivery as well as faculty observation and guidance of individual students in upper level class
exercises and problem solving.
Submit a Master Course Syllabus – (see attached)
3
General_Education_Approval
Locate the required Curricular Theme, Program Goal, and Learning Objectives and Desired Outcomes for
your selected area of this program in the General Education Plan (click on this link).
GE-1: Select the Curricular Theme and Program Goal you are applying from the drop down below (click
on the words Choose an item, then click on the arrow and select one option):
Choose an item.
GE-2: How does your course fit into the General Education Curricular Theme and Program Goal to which
you are applying (be sure to address all of the required areas of the selected Program Goal)?
➢ Caution, these terms Curricular Themes and Program Goals are specific to this General Education
Program, See Ship Guide pages 6-12 for clarification
https://www.ship.edu/globalassets/gec/handbook_generaleducationship_2018_09_25.pdf
➢ [A program goal is a clear statement that expresses what our program will do for students. Each goal
is designed to prompt and guide teaching practice and program assessment. For example in the
Curricular Theme of Diversity, a Program Goal is to Guide and prompt students to evaluate the
diversity of human experience, behavior, and thought, in order to better understand ourselves and
others, to respond to the roots of inequality that undermines social justice, while developing
awareness regarding diversity in culture, ethnicity, race, gender/gender expression, religion, age,
social class, sexual orientation, or abilities.]
4
GE-3: List the Course Specific SLOs that correspond to the General Education SLOs of the relevant
Curricular Theme and Program Goal and explain how your course will meet each one of these Course
Objectives. Please be specific and use examples to align in column two and to demonstrate how this will be
implemented in column three.
Course Specific Student Learning
Objectives (SLOs)
General Education Student
Learning Objectives (SLOs)
How do the methods and
structure of the course provide
students with the opportunity
to meet each aligned pair of
General Education and Course
Specific SLOs?
Submit the Master Course Syllabus (including assessment) in addition to this form to be considered for
General Education approval.
5
Signatures
Required
Signatures
Name
Date
Department
Chairperson
Loren F. Selznick
June 30, 2022
By typing my name in the box above, I am electronically signing this form. Dean, ICC Chair, and
President/Designee will sign to indicate approval directly in SharePoint.
6
MASTER COURSE SYLLABUS
1. DATE PREPARED:
June 16, 2022
2. PREPARED BY:
Loren F. Selznick, J.D., Chairperson
3. DEPARTMENT:
Accounting and Business Law
a. Program:
Accounting
4. COURSE PREFIX & NUMBER (without space in-between):
5. COURSE TITLE:
Advanced Federal Tax Accounting
6. CREDIT HOURS:
3
7. RECOMMENDED CLASS SIZE:
28
8. PREREQUISITES/CO-REQUISITES:
ACCT324
9. COURSE DESCRIPTION FOR CATALOG:
ACCT424
Assigns group and individual projects selected from the following areas of advanced tax
accounting; partnerships and corporations, Pennsylvania corporate taxes, estates and
trusts, reporting to governmental agencies. Includes lectures, discussion of issues and
practice in the solution of problems. Three hours lecture per week.
10. CONTENT DESCRIPTION:
A. The following areas of study will be included:
• Tax Compliance, the IRS, and Tax Authorities
• Tax Planning Strategies and Related Limitations
• Business Income, Deductions, and Accounting Methods
• Entities Overview
• Corporate Operations
• Corporate Taxation: Non-Liquidating Distributions
• Corporate Formation, Reorganization, and Liquidation
• Forming and Operating Partnerships
• Dispositions of Partnership Interests and Partnership Distributions
• S Corporations
• Compensation and Retirement, Savings and Deferred Compensation
11. STUDENT LEARNING OUTCOMES:
Upon completion of this course, the student will be able to:
Identify and explain concepts of
corporate, partnership, exempt entities,
and gift and estate taxation.
2) Recognize the historical and theoretical
issues behind tax legislation.
1)
12. STUDENT ASSESSMENT
Include assessment(s) and whether they are suggested or mandated
(e.g., to comply with accreditation or as a minimum standard)
Exams, quizzes, projects, class exercises and
participation
Exams, quizzes, projects, class exercises and
participation
7
3)
Identify professional and scholarly
publications needed for continued
professional development.
Exams, quizzes, projects, class exercises and
participation
Prepare C corporation, S corporation, and
partnership tax returns.
5) Identify and explain differences between
tax accounting and financial accounting.
Exams, quizzes, projects, class exercises and
participation
Exams, quizzes, projects, class exercises and
participation
Use the internet as a tool for tax research
and to obtain tax documents.
Exams, quizzes, projects, class exercises and
participation
4)
6)
*Note- Rows can be added
13. METHODS:
The course may be offered in traditional face-to-face format, or distance education
format. The traditional face-to-face format will include lecture, handouts, group
discussions, assessments and exams. The Distance Education format will utilize the
learning management to administer lectures, assignments, group discussions, and other
content necessary for the successful completion of the course.
14. COURSE ASSESSMENT:
The department will collect departmentally-develop rubrics and/or results on exam items
across all sections of the course on a regular basis. The assessment data will assist in identifying
needed changes to the course to ensure greater student attainment of the Student Learning
Objectives. The results of the evaluation will be reviewed by the department, and, if warranted,
adjustments to the course will be made.
15. SUPPORTING MATERIALS- SAMPLE TEXTS (Recommended):
Custom Taxation Text – Spilker (most current edition)—Loose leaf packaged with Connect access.
Taxation of Individuals and Business Entities (most current edition) – Spilker loose leaf packaged with 3semester Connect access
CCH Tax Research Software
Indicate possible recommended texts for the course where appropriate, including author/editor, title, publisher, edition, and
date of publication. The style of entry should consistently follow a manual such as Turabian, MLA, APA, or an accepted guide
in a specific discipline.
8
NORTHEAST Integrated Curriculum Committee
Date: 6/29/2022
1.
Contact person: Loren F. Selznick, J.D., Chairperson
Phone:
2.
570-389-4899
Email: lselznic@bloomu.edu
Department:
Accounting and Business Law
Program:
Accounting
3.
Tracking # (For Provost office use only)
4.
CIP# (For Provost office use only)
5.
Select which actions you are requesting for _X_ Undergraduate __ Graduate
☐ xxCourse Modified for Integration
6.
☐ Course Not Previously Offered at any campus
Click modalities that the course may be offered (80% +)
☒Face-to-Face/In person ☒ Online (100%) ☒ Interactive TV ☒ Multi-modal
New University
Course Prefix
New University
Course Number
New University
Course Title
ACCT
424
Advanced Federal Tax Accounting
Current University
Course Prefix
Current University
Course Number
Current University
Course Title
*Only list Current Courses that are equivalent to the New Course
BU: ACCT
424
Advanced Federal Tax Accounting
LHU:
MU:
1
New Course for Integrated University
7. Will the course be seeking General Education approval?
☒ No ☐ Yes (if yes, go to next section General Education Approval- click on this link)
8. Resources at Each Campus: List any resources, including faculty, facilities, technology,
equipment, or library resources necessary at each campus listed above.
Current faculty at all three campuses, except that retired faculty member needs to be replaced at
BU; computer lab
Identify on which campuses the course is intended to be offered in the integrated university
(for administration use only):
☐ XX BU
☐XX LHU
☐ XX MU
9. Identify Departments/Programs/Courses impacted by changes on this form (Identify any
programs/departments/courses that may be impacted by course changes. Contact programs,
departments to obtain support if you are offering a course that will impact their program:
No changes from current course. Current program AACSB approved.
10. Indicate Semester and Year Course will be implemented:
Fall 2023
11. Provide a rationale for how this course relates to the mission and goals of the related program:
Students continue learning to interpret income tax regulations for planning and compliance.
Students also continue learning to follow professional and ethical standards imposed by law and
licensing associations.
12. Abbreviated Title (for Master Schedule, Maximum 20 spaces):
Advanced Federal Tax
13. Course Description for Catalog (Maximum 75 words -start with an action verb.):
Assigns group and individual projects selected from the following areas of advanced tax
accounting; partnerships and corporations, Pennsylvania corporate taxes, estates and
trusts, reporting to governmental agencies. Includes lectures, discussion of issues and
practice in the solution of problems. Three hours lecture per week.
14. Credit(s): 3
Clock Hours: 3 Lecture: 3
Contract Hours: 3
Recitation: hours Lab: hours
Lecture: 3
Recitation: hours Lab: hours
15. Prerequisites (Courses completed prior to taking this course):
ACCT324 Federal Tax Accounting
2
16. Co-requisites (Courses which must be taken simultaneously with other courses):
None
17. Enrollment Restrictions (e.g., limited to majors in program XXX, restricted from majors in program
XXX, etc.): None
18. Repeatable: Can this course be repeated for credit as a multi-topic class, not just for a grade
change?
☒ No ☐ Yes: How many times is the course repeatable?
19. Dual-Level or Cross-Listed: Is this course dual-level? ☐Yes ☒No.
If yes, list the course prefix and number.
If dual-level, indicate content, assignments, and assessments for graduate and undergraduate
courses on two separate Master Course Syllabus forms. Cross-Listed is across multiple
departments/programs.
20. Estimated Frequency of Offering:
How often will the course be taught for a two-year cycle? It is estimated that the course will be
offered 2 times in a two-year cycle--every spring semester.
21. Recommended class size for student success: Provide the recommended class size number and a
clear rationale based on accreditation guidelines, discipline standards, or pedagogical limitations.
Recommended class size is 28 students to allow for student hands-on experience in lab or multimodal
delivery as well as faculty observation and guidance of individual students in upper level class
exercises and problem solving.
Submit a Master Course Syllabus – (see attached)
3
General_Education_Approval
Locate the required Curricular Theme, Program Goal, and Learning Objectives and Desired Outcomes for
your selected area of this program in the General Education Plan (click on this link).
GE-1: Select the Curricular Theme and Program Goal you are applying from the drop down below (click
on the words Choose an item, then click on the arrow and select one option):
Choose an item.
GE-2: How does your course fit into the General Education Curricular Theme and Program Goal to which
you are applying (be sure to address all of the required areas of the selected Program Goal)?
➢ Caution, these terms Curricular Themes and Program Goals are specific to this General Education
Program, See Ship Guide pages 6-12 for clarification
https://www.ship.edu/globalassets/gec/handbook_generaleducationship_2018_09_25.pdf
➢ [A program goal is a clear statement that expresses what our program will do for students. Each goal
is designed to prompt and guide teaching practice and program assessment. For example in the
Curricular Theme of Diversity, a Program Goal is to Guide and prompt students to evaluate the
diversity of human experience, behavior, and thought, in order to better understand ourselves and
others, to respond to the roots of inequality that undermines social justice, while developing
awareness regarding diversity in culture, ethnicity, race, gender/gender expression, religion, age,
social class, sexual orientation, or abilities.]
4
GE-3: List the Course Specific SLOs that correspond to the General Education SLOs of the relevant
Curricular Theme and Program Goal and explain how your course will meet each one of these Course
Objectives. Please be specific and use examples to align in column two and to demonstrate how this will be
implemented in column three.
Course Specific Student Learning
Objectives (SLOs)
General Education Student
Learning Objectives (SLOs)
How do the methods and
structure of the course provide
students with the opportunity
to meet each aligned pair of
General Education and Course
Specific SLOs?
Submit the Master Course Syllabus (including assessment) in addition to this form to be considered for
General Education approval.
5
Signatures
Required
Signatures
Name
Date
Department
Chairperson
Loren F. Selznick
June 30, 2022
By typing my name in the box above, I am electronically signing this form. Dean, ICC Chair, and
President/Designee will sign to indicate approval directly in SharePoint.
6
MASTER COURSE SYLLABUS
1. DATE PREPARED:
June 16, 2022
2. PREPARED BY:
Loren F. Selznick, J.D., Chairperson
3. DEPARTMENT:
Accounting and Business Law
a. Program:
Accounting
4. COURSE PREFIX & NUMBER (without space in-between):
5. COURSE TITLE:
Advanced Federal Tax Accounting
6. CREDIT HOURS:
3
7. RECOMMENDED CLASS SIZE:
28
8. PREREQUISITES/CO-REQUISITES:
ACCT324
9. COURSE DESCRIPTION FOR CATALOG:
ACCT424
Assigns group and individual projects selected from the following areas of advanced tax
accounting; partnerships and corporations, Pennsylvania corporate taxes, estates and
trusts, reporting to governmental agencies. Includes lectures, discussion of issues and
practice in the solution of problems. Three hours lecture per week.
10. CONTENT DESCRIPTION:
A. The following areas of study will be included:
• Tax Compliance, the IRS, and Tax Authorities
• Tax Planning Strategies and Related Limitations
• Business Income, Deductions, and Accounting Methods
• Entities Overview
• Corporate Operations
• Corporate Taxation: Non-Liquidating Distributions
• Corporate Formation, Reorganization, and Liquidation
• Forming and Operating Partnerships
• Dispositions of Partnership Interests and Partnership Distributions
• S Corporations
• Compensation and Retirement, Savings and Deferred Compensation
11. STUDENT LEARNING OUTCOMES:
Upon completion of this course, the student will be able to:
Identify and explain concepts of
corporate, partnership, exempt entities,
and gift and estate taxation.
2) Recognize the historical and theoretical
issues behind tax legislation.
1)
12. STUDENT ASSESSMENT
Include assessment(s) and whether they are suggested or mandated
(e.g., to comply with accreditation or as a minimum standard)
Exams, quizzes, projects, class exercises and
participation
Exams, quizzes, projects, class exercises and
participation
7
3)
Identify professional and scholarly
publications needed for continued
professional development.
Exams, quizzes, projects, class exercises and
participation
Prepare C corporation, S corporation, and
partnership tax returns.
5) Identify and explain differences between
tax accounting and financial accounting.
Exams, quizzes, projects, class exercises and
participation
Exams, quizzes, projects, class exercises and
participation
Use the internet as a tool for tax research
and to obtain tax documents.
Exams, quizzes, projects, class exercises and
participation
4)
6)
*Note- Rows can be added
13. METHODS:
The course may be offered in traditional face-to-face format, or distance education
format. The traditional face-to-face format will include lecture, handouts, group
discussions, assessments and exams. The Distance Education format will utilize the
learning management to administer lectures, assignments, group discussions, and other
content necessary for the successful completion of the course.
14. COURSE ASSESSMENT:
The department will collect departmentally-develop rubrics and/or results on exam items
across all sections of the course on a regular basis. The assessment data will assist in identifying
needed changes to the course to ensure greater student attainment of the Student Learning
Objectives. The results of the evaluation will be reviewed by the department, and, if warranted,
adjustments to the course will be made.
15. SUPPORTING MATERIALS- SAMPLE TEXTS (Recommended):
Custom Taxation Text – Spilker (most current edition)—Loose leaf packaged with Connect access.
Taxation of Individuals and Business Entities (most current edition) – Spilker loose leaf packaged with 3semester Connect access
CCH Tax Research Software
Indicate possible recommended texts for the course where appropriate, including author/editor, title, publisher, edition, and
date of publication. The style of entry should consistently follow a manual such as Turabian, MLA, APA, or an accepted guide
in a specific discipline.
8