Nov 23, 2024  
2012-13 Catalog 
    
2012-13 Catalog [ARCHIVED CATALOG]

Taxation Certificate


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Program Design

The Taxation certificate program is designed specifically for students interested in taking the examination to become an Enrolled Agent. Such a designation allows one to represent tax clients at the first level of the Federal Tax Court. This program is of special interest to public accountants and other tax preparers.

Curriculum

Students may enroll full- or part-time. ACC* 115: Financial Accounting  is a prerequisite for ACC* 241  and must be completed with a grade of C- or better.

Learning Outcomes


Upon successful completion of all Taxation certificate program requirements, graduates will

  1. Complete simple accounting problems and be familiar with current financial accounting standards and practices.
  2. Understand generally accepted accounting principles and their manual and computerized spreadsheet applications.
  3. Prepare complete financial statements for sole proprietorships in compliance with current accounting standards and practices.
  4. Prepare the following tax returns and supporting schedules under simulated conditions: 1040, 1065, 1120 and 1120S.
  5. Possess computer competencies for maximum efficiency including the use of accounting, spreadsheet, presentation and tax software.
  6. Understand the provisions of current tax laws and the business and investment decisions they affect.
  7. Understand all phases of the tax code and be able to focus on tax problems and the multiple alternatives that must be analyzed.
  8. Work with others, including culturally and intellectually diverse people; think critically; and gain an appreciation for life-long learning.
  9. Develop sound ethical and moral professional characteristics.

Total Credits Required: 16


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