Preview Workflow

Viewing: ACC 566 : Database Management Applications in Tax

Last approved: Fri, 25 Aug 2017 14:39:30 GMT

Last edit: Fri, 25 Aug 2017 14:39:28 GMT

Catalog Pages referencing this course
Change Type
Major
ACC (Accounting)
566
032484
Dual-Level Course
No
Cross-listed Course
No
Database Management Applications in Tax
Data Mgmt Applications
Poole College of Management
Accounting (20ACC)
Term Offering
Fall, Spring and Summer
Offered Every Year
Spring 2018
Previously taught as Special Topics?
No
 
Course Delivery
Distance Education (DELTA)
Online (Internet)

Grading Method
Graded/Audit
1
8
Contact Hours
(Per Week)
Component TypeContact Hours
Lecture2.5
Course Attribute(s)


If your course includes any of the following competencies, check all that apply.
University Competencies

Course Is Repeatable for Credit
No
 
 
Kathy Krawczyk and Sherry Fowler
Full Professor and Lecturer
assoc

Open when course_delivery = campus OR course_delivery = blended OR course_delivery = flip
Open when course_delivery = distance OR course_delivery = online OR course_delivery = remote
Delivery FormatPer SemesterPer SectionMultiple Sections?Comments
LEC5050NoAll distance learning
P: ACC 561

Is the course required or an elective for a Curriculum?
No
In this course, we will teach the skills needed to understand and identify more advanced aspects of the state income tax apportionment process, including combinations and consolidations. The student will gain knowledge in the areas of data query language, data definition language, and data manipulation language using structured query language. Students will learn more advanced tools to retrieve, define, store, and update state income tax data in a database management program. These tools will be reinforced with tax­ focused examples and assignments specifically created to allow the student to see these featured topics when applied to tax scenarios. An undergraduate degree and basic tax and accounting knowledge required.

The accounting profession is increasingly requiring its new staff to be up to date on the latest technology.  This is especially true for accounting tax professionals.  This course will provide students a combination of innovative technology skills and comprehensive tax knowledge.


No

Is this a GEP Course?
GEP Categories

Humanities Open when gep_category = HUM
Each course in the Humanities category of the General Education Program will provide instruction and guidance that help students to:
 
 

 
 

 
 

 
 

 
 

 
 

Mathematical Sciences Open when gep_category = MATH
Each course in the Mathematial Sciences category of the General Education Program will provide instruction and guidance that help students to:
 
 

 
 

 
 

 
 

Natural Sciences Open when gep_category = NATSCI
Each course in the Natural Sciences category of the General Education Program will provide instruction and guidance that help students to:
 
 

 
 

 
 

 
 

Social Sciences Open when gep_category = SOCSCI
Each course in the Social Sciences category of the General Education Program will provide instruction and guidance that help students to:
 
 

 
 

 
 

 
 

 
 

 
 

Interdisciplinary Perspectives Open when gep_category = INTERDISC
Each course in the Interdisciplinary Perspectives category of the General Education Program will provide instruction and guidance that help students to:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Visual & Performing Arts Open when gep_category = VPA
Each course in the Visual and Performing Arts category of the General Education Program will provide instruction and guidance that help students to:
 
 

 
 

 
 

 
 

 
 

 
 

Health and Exercise Studies Open when gep_category = HES
Each course in the Health and Exercise Studies category of the General Education Program will provide instruction and guidance that help students to:
 
 

 
 

 
 

 
 

 
&
 

 
 

 
 

 
 

Global Knowledge Open when gep_category = GLOBAL
Each course in the Global Knowledge category of the General Education Program will provide instruction and guidance that help students to achieve objective #1 plus at least one of objectives 2, 3, and 4:
 
 

 
 

 
Please complete at least 1 of the following student objectives.
 

 
 

 
 

 
 

 
 

 
 

US Diversity Open when gep_category = USDIV
Each course in the US Diversity category of the General Education Program will provide instruction and guidance that help students to achieve at least 2 of the following objectives:
Please complete at least 2 of the following student objectives.
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Requisites and Scheduling
 
a. If seats are restricted, describe the restrictions being applied.
 

 
b. Is this restriction listed in the course catalog description for the course?
 

 
List all course pre-requisites, co-requisites, and restrictive statements (ex: Jr standing; Chemistry majors only). If none, state none.
 

 
List any discipline specific background or skills that a student is expected to have prior to taking this course. If none, state none. (ex: ability to analyze historical text; prepare a lesson plan)
 

Additional Information
Complete the following 3 questions or attach a syllabus that includes this information. If a 400-level or dual level course, a syllabus is required.
 
Title and author of any required text or publications.
 

 
Major topics to be covered and required readings including laboratory and studio topics.
 

 
List any required field trips, out of class activities, and/or guest speakers.
 

College(s)Contact NameStatement Summary
Poole College of ManagementFrank Buckless
We will use premium tuition generated to cover the cost of the faculty.

Teach students the more advanced aspects of the state income tax apportionment process - including consolidation and combinations, worldwide vs. water's edge elections, and rent vs. own analysis


Teach advanced data management tools.


Student Learning Outcomes

Identify many advanced aspects of the state income tax apportionment process and other state and local issues including combinations and consolidations, worldwide vs. water's edge elections, and rent vs. own analysis.


Utilize intermediate and advanced data management tools to calculate income apportioned to states in more complex situations and develop planning strategies


Evaluation MethodWeighting/Points for EachDetails
Other75 pointsStudents will be asked to write a simple SQL program using MS Access focusing on sales and property data for apportionment factors.
Other75 pointsStudents will be asked to utilize Access joins in order to combine factors for state and local tax purposes.
Other150 pointsStudents will be asked to complete a capstone Access SQL project bringing together the apportionment factors for sales, property and payroll.
Other75 pointsStudents will be asked to import data from Access into MySQL in order to combine a unitary group for state and local apportionment factor purposes.
Other75 pointsStudents will be asked to utilize joins, advanced joins, and subqueries using MySQL to create the apportionment factors for a unitary group.
Other150 pointsStudents will be asked to create and manipulate tables, views and indices to evaluate state and local tax planning alternatives.
TopicTime Devoted to Each TopicActivity
SQL skills50%Lecture and videos
Advanced State and Local Tax Issues50%Lecture, reading and exercises
mlnosbis 4/19/2017:
1) The learning outcomes should be labeled as outcomes, not objectives, in the syllabus to prevent confusion. Objectives are the larger goals for the course, not the measurable outcomes.
2) Assignment breakdown should be listed the same way on the CIM form, instead of 1 assignment for 100% of the grade.
3) Length of course is shown as 6 weeks. The length is 8 weeks for the shorter, not the regular academic, courses. https://studentservices.ncsu.edu/calendars/academic/#fall

pjharrie 06/29/2017 - a few formatting issues in the syllabus (see the table for the assignments) and also a few typos.

mlnosbis 7/27/2017: The evaluation methods should use the same weight or point value on both the syllabus and CIM form. The syllabus lists point values, while the CIM form lists percentages. Choose one method and use that in both places. Everything else has been addressed.

ABGS Reviewer Comments:
-The courses are closely related but I like the way they divided them up into 8 week modules, instead of one 4-credit course which could have been overwhelming for the students and the instructor.
krawczyk (Wed, 04 Jan 2017 12:34:47 GMT): Rollback: Changes as discussed
sgallen (Tue, 14 Feb 2017 19:59:16 GMT): Rollback: same
krawczyk (Mon, 20 Mar 2017 20:03:13 GMT): Rollback: As discussed
krawczyk (Wed, 12 Apr 2017 17:49:39 GMT): Rollback: As discussed
mlnosbis (Thu, 24 Aug 2017 18:15:18 GMT): Syllabus updated as suggested by ABGS
Key: 12021