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Nov 21, 2024
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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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