CCOG for BA 290 Spring 2024

Course Number:
BA 290
Course Title:
Basic Income Tax Preparation
Credit Hours:
Lecture Hours:
Lecture/Lab Hours:
Lab Hours:

Course Description

Covers elements of basic tax preparation. Meets the statutory educational requirements for those wishing to be licensed income tax preparers in Oregon. Audit available.

Addendum to Course Description

This course is generally non-transferable to four-year institutions.
The student should consult the Business Division for a listing of the approved text and supplemental materials.  Current prices for materials may be found in the PCC bookstore.

Intended Outcomes for the course

Upon successful completion, students will be able to: 

  • Use knowledge of the I.R.S.  tax code to prepare individual federal tax returns.

  • Identify and apply appropriate exclusions on an individual tax return.

  • Identify and apply savings determined by legitimate tax deductions, credits and depreciation.

  • Understand and apply knowledge to calculate tax owed on individual returns.

  • Follow the tenets of Oregon’s tax law to prepare Oregon state tax returns.

  • Fulfill the 80 hour requirement for the Oregon Tax Preparers exam.

Course Activities and Design

Instructional methods include class discussion, lecture, problems and case studies.  This is a "hands on" course.  Forms and schedules will be stressed.

Outcome Assessment Strategies

At the beginning of the course, the instructor will detail the
methods used to evaluate student progress and the criteria for
assigning a course grade.  The methods may include one or more of
the following tools:  Examination, quizzes, homework assignments,
research papers, small group problem solving of questions arising
from application of course concepts and concerns to actual
experience, and oral presentations.  Pass/No pass grading is
allowed. The following factors will influence the student's ability to
complete the defined outcomes:  Motivation, attendance, speed of
mastering the subject matter, and timeliness of assignments.

Course Content (Themes, Concepts, Issues and Skills)

Property through sale or exchange
    Capital gains and losses
How gain on the sale of a personal residence may be deferred, and
how to deduct certain moving expenses.
    Installment sales
    Interview techniques
    Sale of residence
How to calculate taxes and payments not covered elsewhere.
    Interview techniques