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									                                                                                           Form 2A, Page 1

                                 FLORIDA STATE COLLEGE AT JACKSONVILLE

                                      COLLEGE CREDIT COURSE OUTLINE

COURSE NUMBER:                                       TAX 2000

COURSE TITLE:                                        Individual Taxes

PREREQUISITE(S):                                     ACG 2021

COREQUISITE(S):                                      None

CREDIT HOURS:                                        3

CONTACT HOURS/WEEK:                                  3

CONTACT HOUR BREAKDOWN:

       Lecture/Discussion:                           3

       Laboratory:

       Other ____________:

FACULTY WORKLOAD POINTS:                             3

STANDARDIZED CLASS SIZE
ALLOCATION:                                          30

CATALOG COURSE DESCRIPTION:
This course is the study of the Federal Internal Revenue Code, tax acts, regulations and cases which apply to the
determination of income taxes for individuals. Topics to be considered will include those most often encountered
in the preparation of the U.S. Individual Income Tax Return Form 1040 and its supplemental forms.

SUGGESTED TEXT(S):                                   Commerce Clearing House, CCH Federal Taxation, Basic
                                                     Principles, Smith, Harmelink, & Hasselback, current
                                                     edition.

IMPLEMENTATION DATE:                                 November 14, 1987

REVIEW OR MODIFICATION DATE:                         Fall Term, 2002 (20031)
                                                     Fall Term, 2006 (20071)
                                                     Fall Term, 2008 (20091) – Outline Review 2007
                                                                              Form 2A, Page 2

COURSE TOPICS                                                            CONTACT HOURS
                                                                           PER TOPIC__

  I. Introduction to Federal Taxation                                         6

     A. Fundamental aspects and rationale of Federal taxation   (2)
     B. Tax Research, Practice, and Procedure                   (2)
     C. Individual taxation – an overview                       (2)

  II. Gross Income                                                            8

     A. Inclusions                                              (4)
     B. Exclusions                                              (4)

  III. Deductions                                                             12

      A. Trade or Business Deductions                            (4)
          1. Common Business Deductions
          2. MARCS Depreciation
      B. Investment Losses and Passive Activity Losses           (3)
      C. Itemized Deductions                                     (5)
          1. Medical, taxes, interest
          2. Charitable contributions, personal casualty
             and theft losses, and miscellaneous

  IV. Other Topics                                                            19

      A.   Tax Credits                                            (3)
      B.   Property Transactions                                  (16)
           1. Determination of Basis and Gaines and Losses
           2. Non-recognition of Gaines and Losses
           3. Treatment of Capital and Section 1231 Assets
                                                                                             Form 2A, Page 3

PROGRAM TITLE:                               Accounting Technology

COURSE TITLE:                                Individual Taxes

CIP NUMBER:                                  0507.010100

LIST PERFORMANCE STANDARD ADDRESSED:

  NUMBER(S):           TITLES(S):

01.0 PERFORM MATH COMPUTATIONS - The student will be able to:

    01.01 Solve addition, subtraction, multiplication, and division problems manually.
    01.02 Solve addition, subtraction, multiplication, and division problems using a calculator.
    01.09 Determine whether sufficient, insufficient, or extraneous information is given for solving a problem.

03.0 PERFORM ACCOUNTING ACTIVITIES - The student will be able to:

    03.01 Define accounting terms.
    03.16 Identify income tax terms and forms.
    03.17 Calculate depreciation under Internal Revenue Service (IRS) codes and Financial Accounting Standards
          Board (FASB) regulations.

04.0 PERFORM COMMUNICATION ACTIVITIES - The student will be able to:

    04.01 Follow oral and written instructions.

10.0 PERFORM DECISION MAKING ACTIVITIES - The student will be able to:

   10.03 Choose appropriate action in situations requiring application of business ethics.
                        Florida State College                  Course Learning Outcomes & Assessment
                           At Jacksonville                          For All College Credit Courses

NOTE: Use either the Tab key or mouse click to move from field to field. The box will expand to accommodate your entry.
Section 1
COURSE PREFIX AND NUMBER: TAX 2000                                      SEMESTER CREDIT HOURS: 3
COURSE TITLE: Individual Taxes
Section 2
TYPE OF COURSE: (Click on the box to check all that apply)
        AA Elective                        AS Required Professional Course                      College Prep
         AS Professional Elective         AAS Required Professional Course                   Technical Certificate
         Other
         General Education: (For General Education courses, you must also complete Section 3 and Section 7)
Section 3 (If applicable)
INDICATE BELOW THE DISCIPLINE AREA FOR GENERAL EDUCATION COURSES:
         Communication                    Social & Behavioral Sciences                       Mathematics
         Natural Sciences                 Humanities
Section 4
INTELLECTUAL COMPETENCIES:
                                                                  Quantitative
     Reading          Speaking         Critical Analysis                                    Scientific Method of Inquiry
                                                                  Skills
                                       Information
     Writing          Listening                                   Ethical Judgment          Working Collaboratively
                                       Literacy
Section 5
                   LEARNING OUTCOMES                                           METHOD OF ASSESSMENT
       The student will be able to identify the types of taxes
    used by the federal government and the methods and          Students will demonstrate mastery of outcomes by:
       procedures of tax collection.
       The student will be able to identify the primary
    authoritative sources of tax law and demonstrate a          Participation in classroom activities and discussions
       familiarity with the various forms of judicial citations.
       The student will be able to determine the various items
                                                                Graded assignments and projects
       included in gross income.
       The student will be able to identify the items that are
   
       specifically excluded from gross income.
       The student will be able to determine the allowable
    deductions and whether they are reported as                 Graded quizzes and exams
       deductions "for" or "from" adjusted gross income.
       The student will be able to demonstrate an
    understanding of tax credits, both nonrefundable and
       refundable.
       The student will be able to demonstrate a familiarity
    with the IRS website (www.irs.gov) and how to retrieve
       tax forms and information from the site.
       The student will be able to demonstrate familiarity with
    one or several of the common commercial tax software
       programs for individuals (such as, Turbotax).
Section 6 Name of Person Completing This Form: Pamela Hopcroft

								
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