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Includes recommended preparation and textbook references.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/actg-176-enrolled-agent-exam-preparation/394503/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/actg-176-enrolled-agent-exam-preparation/394503.png","ImageObject",300,407,{"name":42,"@type":43},"Ivy","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-11-01","2026-09-26",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",10,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is ACTG 176 designed to prepare students for?","Question",{"text":63,"@type":64},"ACTG 176 prepares students for the IRS Enrolled Agent exam, called the SEE (Special Enrollment Exam). It covers taxation topics and related practice requirements.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What major tax areas does the course cover?",{"text":68,"@type":64},"The course includes federal taxation of individuals, small businesses, partnerships, farmers, C corporations, S corporations, inheritance, gifts, estates, retirement plans, and not-for-profit entities.",{"name":70,"@type":61,"acceptedAnswer":71},"What learning outcomes and skills are students expected to achieve?",{"text":72,"@type":64},"Students should be able to discuss exam terminology, concepts, principles, and ethics, and perform calculations using proper formats while explaining the steps to solve exam problems.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},394503,1790675273,{"code":4,"msg":82,"data":83},"success",[84,88,92,95,100,105,110,115,120,123,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":93,"slug":94},70,"exam",{"id":96,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":98,"slug":99},5,"Comic",60,"comic",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":102,"show_sort_weight":103,"slug":104},6,"Technology",50,"technology",{"id":106,"doc_module":4,"doc_module_name":25,"category_name":107,"show_sort_weight":108,"slug":109},7,"Healthcare",40,"healthcare",{"id":111,"doc_module":4,"doc_module_name":25,"category_name":112,"show_sort_weight":113,"slug":114},8,"Research & Report",30,"research-report",{"id":116,"doc_module":4,"doc_module_name":25,"category_name":117,"show_sort_weight":118,"slug":119},9,"Religion & Spirituality",20,"religion-spirituality",{"id":118,"doc_module":4,"doc_module_name":25,"category_name":121,"show_sort_weight":118,"slug":122},"World Cup","world-cup",{"id":55,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":55,"slug":125},"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":96,"slug":129},19,"General","general",{"code":4,"msg":82,"data":131},{"doc_id":79,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":143,"read_time":96,"preview_page_count":4},549758252649,"https://ap-avatar.wpscdn.com/avatar/8000253669c5317157?_k=1778319167496531819","College of San Mateo  \nOfficial Course Outline  \n1. COURSE ID: ACTG 176 TITLE: Enrolled Agent Exam Preparation  \nUnits: 3.0 units Hours/Semester: 48.0-54.0 Lecture hours; and 96.0-108.0 Homework hours  \nMethod of Grading: Pass/No Pass Only Recommended Preparation:  \nACTG 181, ACTG 182 and ACTG 183  \n2. COURSE DESIGNATION:  \nDegree Credit  \nTransfer credit: CSU  \n3. COURSE DESCRIPTIONS:  \nCatalog Description:  \nPreparation for the IRS Enrolled Agent exam, known as the SEE (Special Enrollment Exam) . Topics include taxation of individuals, inheritance, gifts, estates; taxation of small businesses, partnerships, farmers, C corporations, S corporations; taxation of not-for-profit entities, foreign corporations, and retirement plans. Other topics include fiduciary tax returns, determination of tax-exempt status, practice before the IRS and tax preparer rules. Course content will be adjusted to reflect changes in the SEE. [CPE Hours: CPA 45; CTEC 48 Fed, 0 CA]  \n4. STUDENT LEARNING OUTCOME(S) (SLO'S):  \nUpon successful completion of this course, a student will meet the following outcomes:  \n1. Discuss the terminology, concepts, principles, and ethics tested on the Enrolled Agents exam.  \n2. Using the proper formats, perform the calculations and explain the steps to solve the problems tested on the Enrolled Agents exam.  \n5. SPECIFIC INSTRUCTIONAL OBJECTIVES:  \nUpon successful completion of this course, a student will be able to:  \n1. Identify the different sections of an individual income tax return and what comprises those sections  \n2. Establish the cost basis of an asset  \n3. Know when a contribution to an Individual Retirement Account is deductible and when it is not  \n4. Know the minimum filing requirements for filing a U.S. Estate Tax return  \n5. Know when a Gift Tax return must be filed  \n6. Distinguish between the various forms of business entities  \n7. Understand the Modified Accelerated Cost Recovery System of depreciation and the related class life of each asset type  \n8. Explain how a corporation and a partnership are formed and how they operate  \n9. Describe the types of retirement plans available for small businesses  \n10. Understand what characteristics make an organization exempt from federal income tax  \n11. Explain the rules of practice which an Enrolled Agent must follow  \n6. COURSE CONTENT:  \nLecture Content:  \n1. Federal taxation of individuals  \n2. Federal taxation of small businesses  \n3. Federal taxation of partnerships  \n4. Federal taxation of farmers  \n5. Federal taxation ofC corporations  \n6. Federal taxation of S corporations  \n7. Federal taxation of inheritance  \n8. Federal taxation of gifts  \n9. Federal taxation of estates  \n10. Federal taxation of retirement plans  \n11. Federal taxation of not-for-profit entities  \n12. Strategies and techniques for passing Enrolled Agent exam  \n7. REPRESENTATIVE METHODS OF INSTRUCTION:  \nTypical methods of instruction may include:  \nA. Lecture  \nB. Discussion  \n8. REPRESENTATIVE ASSIGNMENTS  \nRepresentative assignments in this course may include, but are not limited to the following:  \nWriting Assignments:  \nWeekly assignments using EA Practice Exams.  \nReading Assignments:  \nWeekly readings on taxation theory, practice, and problem solving techniques.  \n9. REPRESENTATIVE METHODS OF EVALUATION Representative methods of evaluation may include:  \nA. Exams/Tests  \nB. Group Projects  \nC. Homework  \nD. Oral Presentation  \nE. Projects  \nF. Quizzes  \n10. REPRESENTATIVE TEXT(S):  \nPossible textbooks include:  \nA. Gleim, Irvin N.. EA Review, 2022 ed. Gleim, 2022  \nOrigination Date: March 2022  \nCurriculum Committee Approval Date: March 2022  \nEffective Term: Fall 2022  \nCourse Originator: Rosemary Nurre","cbCaiaHvdW7n772r","https://ap.wps.com/l/cbCaiaHvdW7n772r","pdf",94954,"English","# Course ID\n# Course Designation\n# Course Descriptions\n# Student Learning Outcomes (SLO's)\n# Specific Instructional Objectives\n# Course Content\n## Lecture Content\n## Strategies and techniques for passing the Enrolled Agent exam\n# Representative Methods of Instruction\n# Representative Assignments\n# Representative Methods of Evaluation\n# Representative Text(s)\n# Dates and Approvals","[{\"question\":\"What is ACTG 176 designed to prepare students for?\",\"answer\":\"ACTG 176 prepares students for the IRS Enrolled Agent exam, called the SEE (Special Enrollment Exam). It covers taxation topics and related practice requirements.\"},{\"question\":\"What major tax areas does the course cover?\",\"answer\":\"The course includes federal taxation of individuals, small businesses, partnerships, farmers, C corporations, S corporations, inheritance, gifts, estates, retirement plans, and not-for-profit entities.\"},{\"question\":\"What learning outcomes and skills are students expected to achieve?\",\"answer\":\"Students should be able to discuss exam terminology, concepts, principles, and ethics, and perform calculations using proper formats while explaining the steps to solve exam problems.\"}]","ACTG 176 - Enrolled Agent Exam Preparation | PDF",1790404697]