MCCCD Program Description

Major: 5958 Catalog Year: 2024-2025 Effective Term: 2024 Fall Last Admit Term: 9999 Award: CCL Total Credits: 17-18 CIP Code: 52.0301	Primary College: Initiating College: South Mountain Community College Program Availability: Not Found Program Availability: Shared Program Availability: GC PC PV RS SC SM Field of Interest: Business, Entrepreneurialism and Management Instructional Council: Business/Management GPA: 2.00
SOC Code: Upon completion of this certificate, students may pursue a career as: 13-2081.00 Tax Examiners and Collectors, and Revenue Agents 13-2082.00 Tax Preparers

Description: The Certificate of Completion (CCL) in Enrolled Agent program helps to prepare students for the Enrolled Agent Examination. The Internal Revenue Service (IRS) Enrolled Agent credential allows tax practitioners to represent taxpayers before the IRS when it comes to collections, audits, and appeals. Enrolled Agents` expertise in the continually changing field of taxation enables them to effectively represent taxpayers at all administrative levels within the IRS. Students who successfully complete this CCL may also seek employment as tax preparers.

Learning Outcomes
1. Apply accounting principles to report the financial position of an organization, prepare taxation reporting, and compliance. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC221, ACC222, ACC224, ACC230, ACC270AB, ACC270AC) 2. Prepare taxpayers case for examination. (ACC224) 3. Apply current technology to specific business tasks. (ACC115, ACC224, CIS105) 4. Evaluate the legal, ethical and social implications of business decisions and their impact on various individuals, groups and societies. (ACC111, ACC121, ACC221, ACC224) 5. Apply principles and practices of accounting to analyze and interpret general purpose financial statements. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC221, ACC222, ACC230) 6. Apply basic rules of financial accounting to business transactions. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC221, ACC222, ACC230) 7. Apply appropriate procedures to prepare individual, partnership, and corporate taxes, including tax reporting for income, payroll, sales, and personal property. (ACC105, ACC121, ACC221, ACC222, ACC224, ACC270AB, ACC270AC) 8. Demonstrate an understanding of compliance in accounting, reporting and tax. (ACC105, ACC121, ACC221, ACC222, ACC224, ACC270AB, ACC270AC)

Program Notes
Students must earn a grade of C or better in all courses within the program. Consultation with an Academic Advisor is recommended for course selection. The Volunteer Income Tax Assistance (VITA) program internship is only available in the spring semester- Contact a program adviser for more information.

Required Courses

ACC111 Accounting Principles I (3) OR
ACC211 Financial Accounting (3) 3

ACC121 Individual Tax Preparation 3
+ ACC221 Tax Accounting 3
+ ACC224 Tax Practice Administration and Business Entity Analysis 3
CIS105 Survey of Computer Information Systems 3

Credits: 15

Restricted Electives
Students should select 2-3 credits from the list below: ACC105 Payroll, Sales and Property Taxes 3 + ACC112 Accounting Principles II 3 ACC115 Computerized Accounting 3 + ACC222 Payroll Accounting 3 + ACC230 Uses of Accounting Information I 3 + ACC270AB Accounting Internship 2 + ACC270AC Accounting Internship 3	Credits: 2-3

General Electives
	Credits:

+ indicates course has prerequisites and/or corequisites.
++ indicates that any suffixed course may be selected.

MCCCD Governing Board Approval Date: November 26, 2019

All information published is subject to change without notice. Every effort has been made to ensure the accuracy of information presented, but based on the dynamic nature of the curricular process, course and program information is subject to change in order to reflect the most current information available.