Overview Form

College And Department

Course Action

Other Course Change

• Prerequisite(s)
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*To Course Number
• Co-requisite(s)
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• Number of Credits
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• Title of Course
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• Course Number
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*Explain
The Accounting faculty have voted in favor of removing ACCT 439 as a required course in the CPA track. However, we do not want to remove it from the catalog.

Course Details

Cross Listing Course Name/Number

N/A

Current

Add

Remove

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Is this course repeatable for credit?

Yes

No

Are there any course equivalencies for this course?

Yes

No

What restrictions apply?

Is this course part of academic program assessment?

Yes

No

Specify how the Course Objectives for this course align with the academic program assessment plan.

Specify how the Student Learning Outcomes for this course align with the academic program assessment plan.

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Current catalog description

ACCT 439 - Income Taxation for Business Entities (3 credits) (Prereq: ACCT 339). Introduction to the income taxation of business entities, including sole proprietorships, partnerships, and corporations. Basic concepts of the federal income tax system…gross income, business deductions, property transactions, comparison of business entities…online tax research and tax return preparation. F, S, Su.

Proposed catalog description, in the present tense, including prefix, number, title, (credits), (prerequisites), (co-requisites), course description, and semesters offered. Catalog description should be exactly as it is to appear in the catalog.

No change to the catalog description. ACCT 439 - Income Taxation for Business Entities (3 credits) (Prereq: ACCT 339). Introduction to the income taxation of business entities, including sole proprietorships, partnerships, and corporations. Basic concepts of the federal income tax system…gross income, business deductions, property transactions, comparison of business entities…online tax research and tax return preparation. F, S, Su.

Justification For Request

What research has led to this request?

Most universities have one required tax course in their undergraduate accounting major. Coastal has two required tax courses in its undergraduate accounting major with the CPA track. The two required courses are ACCT 339 (Individual Taxation) and ACCT 439 (Entity Taxation). We think the content of ACCT 439 is more suited to students in the MAcc.

What impact will this request have on existing academic programs?

With the elimination of ACCT 439 as a required course in the CPA track, CCU accounting majors will still have the required 24 credit hours of accounting to sit for the CPA exam in South Carolina. The elimination of ACCT 439 will provide space in the curriculum for other courses geared toward CPA exam changes taking place with the January 2024 CPA exam.

What financial costs are associated with this request?

No costs.

If NO change in cost is anticipated, how is this possible?

The elimination of ACCT 439 in the undergraduate CPA track will free up resources.

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Any additional information