Erica Beam  

Hello! My name is Erica L. Beam. My pronouns are she/her/hers. I teach full-time as faculty here at Solano Community College.

I am also part-time faculty at Modesto Junior College in Modesto, CA where I teach accounting courses and First Time in College (FTIC) courses.

I began my education at Modesto Junior College (MJC) where I earned an AS Degree in Business and an AA Degree in Accounting. I transferred to CSU Stanislaus and completed a BS Degree in Accounting. During my time at MJC, I began an internship at a CPA firm. It was at that CPA firm that I became a tax accountant and found a love for accounting!

I took that love for accounting and went to work for the IRS as a Revenue Officer. It wasn’t for me, but I learned a lot! I began the MBA program at CSU Sacramento and found my love for teaching. The rest is history!

On a personal note, I have two beautiful daughters and we live in the Sacramento area. My grandparents moved in with me back in 2020, they are the best people on Earth and I am happy to help take care of them. I proudly root for the San Francisco Giants and love all things Disneyland! 

Contact information

• To be very honest, I would prefer you to book a quick 20-minute session with me. I can use Google Teams or Zoom and we can share screens, write on the screen, and see each other! It saves so much time not going back and forth. This semester I am available:
  • Monday 9 am to 11 am
  • Tuesday and Thursday 12 pm to 2 pm
  • Sunday 6 pm to 8 pm
• Text: (707) 410-0871
• Message: Send a message via the Canvas inbox. These messages go directly to my email.
• Email: erica.beam@solano.edu - I will respond within two (2) school/business days.

Waiting for my feedback? Here's what to expect.

During the week, I will do my best to return your phone calls and emails within two (2) school/business days. Over the weekend, I may not get back to you quite as quickly. If you do not hear back from me in two (2) school/business days Monday through Friday, please message me again. I will get back to you!

Mission Statement

Solano Community College’s mission is to educate a culturally and academically diverse student population drawn from our local communities and beyond. We are committed to student learning and achievement and to helping our students achieve their educational, professional, and personal goals. Solano transforms students’ lives with undergraduate education, transfer courses, career-and-technical education, certificate programs, workforce development and training, basic-skills education, and lifelong-learning opportunities.

Land Acknowledgment

We should take a moment to acknowledge the land on which we are gathered. For thousands of years, this land has been the home of Patwin people. Today, there are three federally recognized Patwin tribes:

• Cachil DeHe Band of Wintun Indians of the Colusa Indian Community
• Kletsel Dehe Band of Wintun Indians
• Yocha Dehe Wintun Nation

The Patwin people have remained committed to the stewardship of this land over many centuries. It has been cherished and protected, as elders have instructed the young through generations. We are honored and grateful to be here today on their traditional lands. Approved by Yocha Dehe Tribal Council (July 23, 2019)

Principles of Income Tax

Course Description

• CRN: 80068
• Number of Units: 3.0
• Prerequisites: None
• Co-requisites: None
• Advisories: None

This course is a comprehensive study and analysis of the principles of federal income tax applied to individual, partnership, informational, and corporate tax returns.

Course Objectives

Upon successful completion of the course, a student should be able to demonstrate the following activities:

1. Comprehend the federal tax law as applied to individuals and corporations.
2. Analyze tax accounting methods as applied to all businesses.
3. Prepare basic individual tax returns.
4. Recognize the essentials of tax planning.

Student Learning Outcomes

As a result of successful completion of this course, a student will be able to:

• Analyze and evaluate the principles of federal income tax applied to individual tax returns.

Required Course Materials and Technology

• Textbook:  There is no required textbook. All course content will be provided in Canvas
• A computer no more than six years old (You can use tablets and phones, but a computer is recommended. Search "Canvas" in your app store. After installation, search "Solano College")
• A current operating system no more than three years old
• An updated, current web browser (preferably Chrome, it is best for Canvas and QuickBooks)
• A reliable, high-speed internet connection

Course Content Outline

The substance of this course requires students to analyze, evaluate, investigate, compare, examine, contrast, and apply the theory, concepts, and principles utilized in managerial accounting. 

1. 1. Income Tax Withholding
      1. Wages and other income
      2. FICA tax
      3. Employers quarterly federal tax return, Form 941
      4. Records of employer
      5. Taxpayer identification number (TIN)
      6. Informational return
   2. Personal Income Tax Returns
      1. Individual income tax - introduction
      2. Personal exemptions; itemized deductions
      3. Dividend and interest income
      4. Income and expenses from business or profession
      5. Gain or loss on sale of assets
      6. Rents, royalties, and pensions
      7. Adjustments to income
      8. Tax computations
   3. Business and Professional Returns for Individuals
      1. Accounting methods
      2. Reporting
      3. Self-employed individuals
      4. Individual retirement savings programs
   4. Partnerships and Small Business Corporations
      1. The nature of partnerships
      2. Partnership returns
      3. Partnership income
      4. Tax savings through partnerships
      5. Small business corporations (Subchapter-s)
      6. Informational resources and their application

Policies

Log-in and Participation Policy

As an online course, your frequent and thoughtful participation is necessary. I understand that many of us are working professionals, have families, and/or other responsibilities to manage all while taking this course and maybe other courses too. But...with that said, logging on and doing the work is imperative for your success. There are many opportunities to practice and apply the learning objectives in this course and to engage with your peers throughout the semester. If I haven't seen you log on in five (5) days I will send a message through the Canvas inbox. Please know that I am here to help you, sometimes a reminder is helpful to get you going - you may even be stuck and need some assistance. I am not afraid to reach out and offer help - we all need it sometimes.

Instructor Initiated Contact Policy

I log onto our course every day, Monday through Friday. I also log onto our course over the weekend, but it may be sporadic.  During the week, I will do my best to return your text messages, phone calls and emails within two (2) school/business days. Over the weekend, I may not get back to you quite as quickly. If you do not hear back from me in two (2) school/business days Monday through Friday, please message me again. I will get back to you!

I will post weekly Announcements covering the chapters in the current unit. These Announcements may contain general information, but I often post to clarify common questions that come up in the discussion or questions that come to me directly where you may all benefit from the answer.

I will send direct messages through the Canvas inbox if I haven't seen you log on in five (5) days, as noted above. I may also send messages if there are missing assignments or if I am concerned about your ability to succeed. My whole goal with this course, and every course, is to help you succeed in your accounting courses. Not everyone wants to be an accountant, I get that, but why not make the best of this required course?!

I will check the Q & A Forum often, but be sure to message if you need a personal or a quicker response.

Quizzes and Exams are auto-graded but I will review all scores for accuracy within five (5) days after the due date closes. I will adjust and modify scores as needed and include comments on your submissions, too.

Discussions will be reviewed and graded within five (5) days after the due date closes. I will often check-in to see if there are common questions or a theme of similar questions that may need a direct response from me. A grading rubric will be used for scoring and comments may be included as needed.

Student-Initiated Contact Policy

Please, please, please ask questions! I love to help you!

There are many ways to get in touch with me:

• To be very honest, I would prefer you to book a quick 20-minute session with me. I can use Google Teams or Zoom and we can share screens, write on the screen, and see each other! It saves so much time not going back and forth. This semester I am available:
  • Monday 9 am to 11 am
  • Tuesday and Thursday 12 pm to 2 pm
  • Sunday 6 pm to 8 pm
• Text: (707) 410-0871 - I will respond within two (2) school/business days.
• Message: Send a message via the Canvas inbox. These messages go directly to my email. I will respond within two (2) school/business days.    
• Email: erica.beam@solano.edu - I will respond within two (2) school/business days.

Student to Student Contact Policy

Assignments, Discussions, and projects are included so that you can work with your peers and collaborate, just like most of us work in the workplace. Some love working in groups, some don't care for it at all - but it is a necessary part of working. There is also so much to learn from each other, it is imperative for your success to interact with others and gain vital skills necessary to succeed in business. The  Q & A Forum is another great place to chat or connect with your peers.

Class Workload Expectation

How much time and work is required?

Be prepared for about 10 hours of work per week in this course. A four-unit "lecture" course, by virtue of what is known as the Carnegie Unit, mathematically establishes a standard of the amount of work expected from a student (and the instructor) in a 16-week course. California state law upholds this, see California Code of Regulations, Education Code, Title 5, Section 55002.5.

Course Grading Scale

   Course Grading Weights

Methods of Evaluation

Chapter Practice Exercises

There are thirteen (13) chapters in this course. Most chapters will have an exercise assignment. These exercises are built from the exercise questions to reinforce the chapter material. There is no time limit for each attempt, with unlimited attempts. Each chapter practice is worth different points, in total, all of the chapter practice exercises are worth 211 points.

Chapter Quizzes

There are thirteen (13) chapters in this course. Each chapter will have a quiz. These quizzes may contain multiple-choice, true/false, and fill-in-the-blank questions covering the material in the chapter. There is a thirty (30) minute time limit and you will have two (2) attempts. Each attempt, for each student, will be different questions. Each quiz is worth 10 points for a total of 130 points.

Introduction Discussion

Taking a class online can be isolating. To help build community,  we will start the course with a discussion that contains a "getting to know you" prompt. This discussion is worth 4 points. A rubric is included for grading requirements.

Student Online Orientation Quizzes

Inside the Student Online Orientation module, there are three (3) quizzes to help you familiarize yourself with taking a class online, using Canvas, and how to perform your best during this course. The quizzes can be attempted unlimited times to ensure you understand the content. Each quiz contains a few questions each and is worth one (1) point, for a total of three (3) points. 

Unit Tax Return Problems

Each unit will have a tax return problem that covers the chapters of the unit and may be cumulative. Each unit discussion is worth 52.75 points, in total all unit tax return problems are 211 points. A rubric is included for grading requirements.

OPTIONAL Muddiest Point Discussions

Sometimes students are the best teachers and there is no better way to demonstrate how well you understand a topic than by sharing your knowledge and teaching your peers. The Muddiest Point Discussions are a place to ask content-specific questions and to share your knowledge! There are four (4) Muddiest Point Discussions, one (1) for each unit. These discussions are optional and not worth credit, but I highly recommend participating. 

Unit Exams

There are four (4) units in this course, covering all thirteen (13) chapters. Each unit will have an exam. These exams may contain multiple-choice, true/false, and fill-in-the-blank questions covering the material in the chapter. Each exam is worth 36 points, for a total of 144 points. Unit exams will be available for four (4) days - you will have one (1) attempt with a set number of hours to complete the exam in one sitting.

Other Policies

Late Work Policy

This is a full-term semester, a 16-week course. It is imperative to schedule at least 10 hours per week of your time for this course. I understand that things come up and life happens. Late work will be eligible for 70% of the total value. For example, a 10-point assignment that is turned in late will have a maximum score of 7 points. Missing work will automatically be assigned a score of 50% of the total value. For example, a 10-point assignment that is not turned in will be assigned a score of 5 points. All assignments are eligible for late submission except Unit Exams. I highly encourage you to complete assignments late - the material in each module is very important to the overall course!

Academic Integrity

Complete your own work. Cite sources and references accordingly. If you need assistance with citing your sources, please ask for help. Do not cheat or participate in academic dishonesty. All suspected violations will be subject to a zero on the assignment and the appropriate disciplinary action. Please reference your Student Handbook for your Rights and Responsibilities.

Commitment to Anti-Racism

I am committed to fostering a classroom (both on-campus and online) that is welcoming and inviting to each and every one of you. I respect you. I appreciate you. I hope to learn from you, too. I work hard to create a learning experience that is representative and inclusive. If you see/hear/experience something that does not align with this commitment, please tell me.

Macro-aggressions (obvious or blatant racism, discrimination, prejudice, hate, or rejection) and micro-aggressions (subtle or ambiguous cues of racism, discrimination, prejudice, hate, or rejection) have no place here and will not be tolerated.

Inclusive Learning Commitment

Our Learning Pact and Expectations

Critical Dates

Critical Dates For Section provide key registration deadlines related to adding and dropping this specific section.

Important Dates

• No classes September 3, 4, and 5 - Labor Day
• No classes October 11 - Professional Development for Faculty
• No classes November 11 - Veterans Day
• No classes November 23, 24, 25, 26, and 27 - Thanksgiving

Academic Calendar for 2022-2023

Why Accounting?

Accounting plays an important role in all businesses. It is important for owners and employees alike to be knowledgeable about the accounting cycle and how it applies to their business.

Accounting also has a wide variety of jobs, many in high demand. Check out the Robert Half 2021 Salary Guide for more information about job descriptions and their respective salaries.

Interested in becoming a CPA?

Check out helpful information at CalCPA.

Interested in becoming a CMA?

Check out helpful information at IMA.