Certificate of Advanced Taxation (Fully Online)

Fully online certificate. 

This curriculum provides training for higher-level income tax preparation positions. Graduates from this program will have studied all areas tested in the Enrolled Agent exam. A grade of “C” or better in each course is required to receive a certificate.

10-12 estimated annual completions. 

Prepare and record accounting entries in accordance with generally accepted accounting principles using both manual and computerized accounting systems.

 Apply knowledge of payroll and tax accounting to identify and record economic events.

Create and analyze financial statements, and communicate results to end users.

ACCTG - 097 Accounting for Income Taxes 

This course provides students with an introduction to Federal Individual Income Taxation with emphasis on statutory materials, principles, procedures and terminology. Special attention is given to tax problems encountered by individual taxpayers and the basic concepts of gross income, exclusions, adjusted gross income, deductions, exemptions, and tax credits. Tax planning techniques will be explored. Other tax entities, such as corporations, partnerships and fiduciaries will be discussed. Issues of gift and estate taxation will be reviewed. A comparative analysis of California tax law will be provided.

ACCTG - 098 Advanced Federal Income Taxation 

This course familiarizes students with current federal taxation practice and procedures, and provides a review for the Enrolled Agent exam that is administered by the Internal Revenue Services.

ACCGT - 096A Federal Income Taxation of Corporations 

This income tax course focuses on the federal taxation of C corporations, and estates and trusts.   Also covered are the filing requirements for exempt organizations and retirement plans, and the basic accounting structure of a corporation.

ACCGT - 096B Federal Income Taxation of Partnerships 

This income tax course focuses on the federal taxation of partnerships and S corporations. Also covered is the basic accounting structure of partnerships and S corporations.

ACCTG 097	Accounting of Income Taxes	3
ACCTG 098	Advanced Federal Income Taxation	3
ACCTG 096A	Federal Income Taxation of Corporations	3
ACCTG 096B	Federal Income Taxation of Partnerships	3

Fully online certificate, part of the California Virtual Campus - Online Education Initiative, Online CTE Pathways grant.

Fully online certificate program. No other fully online certificate identified in the Silicon Valley sub-region.