Course Syllabus

Course: ACCT 1200

Division: Business and Applied Tech
Department: Business
Title: Basic Income Tax Preparation

Semester Approved: Spring 2018
Five-Year Review Semester: Spring 2023
End Semester: Spring 2024

Catalog Description: This is a service learning course designed to give students an introduction to basic income tax preparation and related careers. The course design is based on the Internal Revenue Service’s Voluntary Income Tax Assistance program (VITA). Students will learn about and become certified in income tax preparation. With the acquired knowledge students will prepare income tax forms for members of the community who seek assistance from the VITA program.

Semesters Offered: Spring
Credit/Time Requirement: Credit: 1; Lecture: 1; Lab: 1
Repeatable: Yes.


Justification: It is generally accepted that accountants have a basic knowledge of income tax preparation. This class is needed for the certificate of proficiency in basic accounting to fulfill employer’s expectations. For years students have volunteered time to the VITA program to gain tax experience. Although the VITA program is offered at several campuses across Utah, it is not known to be taught for credit at any college or trade school across the state.


Student Learning Outcomes:
Through instruction and hands-on experiences students will learn basic income tax preparation and evaluation. Students will be evaluated through their ability to pass the Internal Revenue Service’s (IRS) Standards of Conduct exam as well as the test to become a basic certified income tax preparer as per the VITA guidelines. This learning outcome will be assessed through examinations, assignments, and participation.

Students will step outside of their own social network and help members of the community prepare federal income tax returns. Their work will be specifically focused toward those who cannot afford to pay a professional tax preparer.  Students will be scheduled to help members of the community prepare tax forms. This learning outcome will be assessed through examinations, assignments, and participation.

Students will be able to identify a variety of educational and career options in business.  Students will be required to create a career pathway plan. This learning outcome will be assessed through examinations, assignments, and participation.


Content:
ACCT 1200 will cover basic income tax preparation and evaluation for simple income tax returns. Because income tax laws are continually changing, specific content may change from one semester to the next. Accounting and financial career paths will also be covered.

Key Performance Indicators:
Examinations 30 to 40%

Volunteer Hours 30 to 40%

Assignments 20 to 30%

Attendance and Participation 10 to 20%


Representative Text and/or Supplies:
Students will download VITA training materials from the IRS website at no charge.


Pedagogy Statement:
This class will be taught as a traditional lecture coupled with a service learning lab. Guest speakers may be used as needed.

Instructional Mediums:
Lecture/Lab

Maximum Class Size: 30
Optimum Class Size: 15