Certificate in Bookkeeping, Payroll and Tax Preparation

BPTC 490

Income Tax Fundamentals

SYLLABUS

TEXTBOOKS: The following text is used in the Certificate Program.

Book 1: Income Tax Fundamentals. Gerald E. Whittenburg and Martha Altus-Buller. South-Western, a division of Thompson Learning: 2005. ISBN # 0-324-30099-9.

This text may be found at your local bookstore. Your local bookstore most often will order them as a special order for you. Or, you may purchase them online from:

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» Additional Student Resources at StudyTactics

This course is designed to instruct you on how to prepare taxes. This is a hands on practical approach to income tax preparation.

COURSE CONENT:

1). The Individual Income Tax Return.
2). Gross Income and Exclusions.
3). Business Expense and Retirement Plans.
4). Self-Employed and Employee Expenses.
5). Itemized Deductions and Other Incentives.
6). Credits and Special Taxes.
7). Accounting Periods, Methods, and Depreciation.
8). Capital Gains and Losses.
9). Withholding, Estimated Payments, and Payroll Taxes.
10). Partnership Taxation.
11). The Corporate Income Tax.
12). Tax Administration and Tax Planning.

COURSE OBECTIVES

1). You will learn how to prepare a simple tax return to a more complex return.
2). You will learn the basics of partnership taxes as well as corporate taxation.

Exams: There will quizzes following each chapter found in the classroom. There will be a comprehensive problem for your final, which will need to be mailed, all quizzes and comprehensive problems will be open book.

GRADES: All examinations will receive a letter grade based on the following scale:

90-100%    = A
80-89%      = B
70-79%      = C
Below 70% = F

You must receive a letter grade of C or higher to successfully complete the program.

QUESTIONS: If you have any questions about the course please feel free to e-mail me at the address provided or contact Breyer State at adm@breyerstate.com

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