ACCT 223 - Enrolled Agent Review

PREREQUISITES: ACCT 208 - Advanced Income Tax.
COREQUISITES: ACCT 208 - Advanced Income Tax.
PROGRAM: Accounting
CREDIT HOURS MIN: 3
LECTURE HOURS MIN: 3
DATE OF LAST REVISION: Fall, 2013

This course is a preparation course for the enrolled agent examination. The course will include identifying the requirements, practices, procedures and liabilities of an enrolled agent. Additionally, a review of accounting ethics, individual taxation, business taxation, representation of the client will be presented in the course.

MAJOR COURSE LEARNING OBJECTIVES: Upon successful completion of this course the student will be able to:

Understand the preliminary work and tax payer data to prepare tax returns.
Define and describe income and assets for individual preparation.
Calculate deductions and apply tax credits on individual returns.
Advise the individual taxpayer.
Understand specialized returns for individuals.
Describe the various types of business.
Calculate business financial information.
Prepare specialized returns for businesses.
Understand the practices and procedures of an enrolled agent.
Describe the requirements for enrolled agents.
Understand the implications of representing a client before the IRS.
Describe the completion of the filing process.
Communicate effectively using correct Standard English, both orally and in writing by completion of papers, projects and/or presentations.

COURSE CONTENT: Topical areas of study include -

Accounting Ethics
Individual Taxation
Business Taxation
Representation, Practices and Procedures

Course Addendum - Syllabus (Click to expand)

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ACCT 223 - Enrolled Agent Review