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CRC19: Courses

ACCT 125 Federal and State Individual Taxation

Units: 4

Hours: 72 hours LEC

Prerequisite: None.

Advisory: ACCT 101 and 301

This course is a study of basic Federal and State Income Tax regulations with an emphasis on the skills necessary for the preparation of individual income tax returns. Included are filing requirements, determination of taxable income, allowable deductions, tax computation, tax credits, other taxes, payment methods, and audit procedures.

This course is a California Tax Education Council (CTEC) qualifying education course, and is offered to members of the community to enable them to become registered tax return preparers (CRTP) in the state of California.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO1: DEMONSTRATE UNDERSTANDING OF CONSTITUTIONAL ORIGINS, STATUTORY REQUIREMENTS, AND OTHER LEGISLATIVE AND ADMINISTRATIVE UNDERPINNINGS OF THE INCOME TAX SYSTEMS OF THE UNITED STATES AND CALIFORNIA.