Tax Preparer Course Sequence

This course includes the use of Microsoft Excel™ for business and accounting applications, such as sales, payroll, inventory, and expense reports, as well as budgets and estimates. This class also prepares students for the Microsoft Excel™ Specialist and/or Expert Certifications. Students who have a current external certification which meet the objectives for this course may be granted course credit. Pre-requisite: Basic computer skills.
(3 Cr – 3 lect, 0 lab)

This course covers basic use of QuickBooks™ software for the purposes of preparation for the QuickBooks™ Online Certified User exam. QuickBooks™ is used not only to compile transaction data but also to generate basic financial reports. Students who have a current external certification that meets the objectives for this course may be granted course credit. Pre-requisite: Basic computer skills.
(3 Cr – 3 lect, 0 lab)

This course introduces the application of mathematical functions of business problems and solutions. The touch system of 10-key number pads is introduced. Students will also develop speed and accuracy using the touch system for the four basic arithmetic operations
and solving business problems. Prerequisite: Basic math skills.
(3 Cr – 2 lect, 1 lab)

This course introduces federal and state income tax laws as they apply to individuals. It includes business income tax provisions as they apply to sole proprietors. Students will perform various tax calculations manually and with the aid of computer software. Prerequisite: Basic computer skills.
(3 Cr – 3 lect, 0 lab)

This course is an introduction to financial accounting concepts and principles through a study of business transactions and their effect on financial statements. Topics/concepts included are: accounting as an information system; transactions and the accounting cycle; financial statements (including the Income Statement, Statement of Equity, Balance Sheet, and the Cash Flow Statement); and analysis of profitability, liquidity, and risk. Accounting practices will be applied to measure, classify and report current and long-term assets, current and longterm liabilities, and equity. The course focus will be on corporate accounting. (4 Cr – 4 lect, 0 lab)

This course introduces various federal and state laws pertaining to the employment process and the computation and payment of salaries and wages. Topics include Fair Labor Standards Act, Federal Insurance Contributions Act, Unemployment Tax Act, withholding laws, preparation of employment records, payroll registers, timecards, employee earnings records, and federal and state reports. Students will perform various payroll calculations and complete a computerized payroll project. Students who have a current external certification which meet the objectives for this course may be granted course credit. Prerequisites: ACCT 2011 or concurrent enrollment.
(2 Cr – 2 lect, 0 lab)

This course covers the income taxation of sole proprietorships, corporations, partnerships, fiduciaries, and S corporations. Students complete the appropriate federal tax returns as they apply to these entities. Prerequisites: ACCT 1040 or instructor approval.
(3 Cr – 3 lect, 0 lab)