2023-2024 Pierce College Catalog 
    
    Nov 23, 2024  
2023-2024 Pierce College Catalog [ARCHIVED CATALOG]

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ACCT 287 Income Tax Practicum (3 credits)



Formerly ACCNT 287

Prerequisite ACCT 179  with at least a 1.5 grade.

Course Description
Training in the preparation of the basic income tax forms and preparation of actual tax returns under the auspices of an approved mentorship program such as the AARP Tax-Aide program.

Course Content
A. The process of tax return preparation.
B. Proper classification of reportable items.
C. Gross income exclusions on individual tax returns.
D. Tax deductions and credits.

Student Outcomes
1. Analyze client documents to determine proper classification of reportable items.

2. Evaluate the appropriateness of gross income exclusions on individual tax returns.

3. Identify allowed tax deductions and credits.

4. Calculate tax owed on individual tax returns.

Degree Outcomes
Program Outcome: Possess knowledge of and be ready to perform basic functions of bookkeeping/accounting procedures and duties as required in the entry level bookkeeping/accounting positions.

Information Competency: Graduates will be able to seek, find, evaluate and use information and employ information technology to engage in lifelong learning.

Critical, Creative, and Reflective Thinking: Graduates will evaluate, analyze, synthesize, and generate ideas; construct informed, meaningful, and justifiable conclusions; and process feelings, beliefs, biases, strengths, and weaknesses as they relate to their thinking, decisions, and creations.

Responsibility: Graduates will be able to critically examine the relationship between self, community, and/or environments, and to evaluate and articulate potential impacts and consequences of choices, actions, and contributions for the creation of sustainable systems.

Lecture Contact Hours 20
Lab Contact Hours 0
Clinical Contact Hours 30
Total Contact Hours 50

Potential Methods
A. Completion of at least 30 hours in site preparation of tax returns under the supervision of a site supervisor.
B. Completion of training with an approved mentorship program, which may include some or all of the following:
1. A comprehensive tax return preparation test
2. A customer service test
3. Attendance of training and orientation of the administrative procedures
4. Observation and comments from the site supervisor



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