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Name:Rochelle Olive 

Photo of grass and campus building

Title:Accounting/Tax Faculty
Phone:(510) 748-2322
Office/Classroom: D227A

Why Accounting?

Every business, organization and overpaid celebrity needs a CPA.

From the smallest start-ups to the biggest government agencies to the Paris Hiltons of the world, every moneymaking body requires the skills of a CPA. The CPA credential is highly respected and internationally recognized. To a potential employer, it means high ethical standards, valuable experience, a superior education and crazy good skills. And employers are willing to pay for that.

CPAs are consistently well paid because they’re in high demand. And when you’re in high demand, you can count on career stability, a competitive salary and lots of chances to advance. Just how popular will CPAs be in the future? The Department of Labor and Statistics predicts employment of accountants and auditors will grow faster than average for all occupations through the year 2016, mainly because accounting and auditing regulations are getting stricter and the economy will continue to expand around the globe. The best job opportunities will be for accountants and auditors who have an accounting degree and CPA license.

Take a look at the average salaries for college graduates in public and private accounting. Keep in mind if you also have a CPA license, you’ll make 10-15% more when you start out.


Public Accounting (large firm)



Public Accounting (medium firm)



Public Accounting (small firm)



Corporate Accounting (large co.)



Corporate Accounting (medium co.)



Corporate Accounting (small co.)



Serious earning potential over time gives CPAs great job security. Here are some examples of upper-level salaries for managers in corporate accounting:

Chief Financial Officer



Corporate Controller



Tax Manager




Business 209 Fundamentals of Income Tax

Business 209, Fundamentals of Income Tax, 4 Semester Credit

Hybrid Course:  Monday 6:00 – 7:50 (2 Hrs. Lecture) (2.0 Hrs. On-Line)

Business 209 Home page site:

Use the link below to access additional course materials:

Instructor: Mrs. Olive, Accounting/Tax Instructor

Email:  Phone:  #510-748-2322; Office Room:  D227A;

Welcome to Business 209, Fundamentals of Income Taxat COA!  I am looking forward to getting to know each of you this term and helping you succeed in this course, in the College, and in your career.

Course Description: 

This course emphasizes an analytical and a conceptual approach to the preparation of basic Federal and California income tax for individuals. This course covers the taxation of individuals for the 2011 tax year.

Topics of study will include:

An overview of the individual/corporate/partnership tax structure, tax determination/reporting procedures, gross income inclusions and exclusions, standard and personal itemized deductions, depreciation, etc….

If you are interested in learning how to prepare tax returns, including your own, this class will help you solve actual tax problems.

Student Learning Outcomes:

At the end of this course, students are expected to: demonstrate through group discussions, group exercises, individual and group quizzes, individual examinations and written assignments both on line and in class the following:

  • Describe the difference between gross income inclusions and gross income exclusions.
  • Explain and discuss various Federal income tax credits, deductions.
  • Compose a Federal and State income tax returns.

Required Textbook:

Essentials of Federal Income Taxation for Individuals & Business,

2012 Edition Linda M. Johnson, Author

Other Text Resources:

Publication 17 and California State Publication 540/540A — tax year 2011.

Course Grade Determination:

Course letter grade is based on points earned.  Points will be assigned upon distribution of the following:

·         Midterms—On-line and In-Class

  • Individual Projects—Preparing Various Tax Returns
  • CCH Study Mates
  • On-Line and In-Class Final Examination


In class lectures are mandatory.  You are responsible for knowing all scheduling and grading procedures you missed while absent.  It is your responsibility to drop this course within the deadline drop dates.

Course Policies:

  • In class lectures are essential to your success in the course.
  • Prior to entering the classroom, please turn off all electronic devices.
  • NO make-up for missed bonus points or midterms unless authorized by instructor.
  • Project(s) submitted after the due date will not receive full credit.
  • Up to 25 points deducted for all exams submitted after the assigned due date.
  • An automatic “F” will be assigned to projects, exams, and study mates when cheating or plagiarism occurs—I will not discuss the circumstances or revise the “F” grade.

Campus Resources:

  •  I encourage you to use the English and Math lab in the Learning resource center located in the campus library– 2nd floor.  Help is available for reading comprehension, writing paragraphs, taking notes, and other college study skills.
  • Review the COA student handbook—available in Student Service Center.
  • “If you have a disability which may require classroom or test accommodations, please contact Programs and Services for Students with Disabilities (DSPS) in Room D117 or call DSPS at 510-748-2328.  You will need to provide written documentation of your disability.  If you think you have a disability but currently have no documentation, DSPS may be able to help you.  All information will be kept confidential.”


  • “This document is available in alternate format upon request.  Please contact DSPS at 510-748-2328.”

Hybrid Course Define:

Hybrid means 50% face to face instruction and 50% online reading, online research, online projects, online study mate assignments, and various percentages for online exams.  In class instruction will highlight key points of each chapter, complete individual/group handout problems, and review suggested homework problems.  Exams are administered online and in class.

Before you take an Online or Hybrid class, there are things you need to know.

Use the following website to access the Online or Hybrid Orientation:

The orientation will cover the following topics:

  • Some things you need to know to take an Online Class at Peralta
  • How to locate your Online Class
  • How to use your Email at Peralta
  • How to determine if you are ready to Learn Online
  • Is your computer ready?
  • Frequently asked questions and how to get help
  To access the Spring 2012 Business 209 home page follow the below instructions


Website (

Your login details are:

Username = your PASSPORT Username all in lowercase
Password = your Student ID Number

For example, a student named Homer Simpson with a student ID number of 12345678 will login using:

Username: hosi5678

Password: 12345678


If you need to check your student ID number, follow these steps:

  • Login to PASSPORT and click on Student Center on the left of the screen.
  • Scroll down to Personal Information and click on Demographic Data.
  • On the next screen, the very first line (above Gender) says ID and the 8-digit number to the right of it is your student ID number.

To access a course on this website, you must have it added to your class schedule in PASSPORT. Students May Register Now for Spring 2012 classes at through your PASSPORT Student Center.  Please update and set a preferred email address in your PASSPORT Student Center.

For student support please contact

How Study MATE Courses Relate to Your Textbook


1Introduction to Federal Taxation and Understanding the Federal Tax Law
  • Federal Income Taxation—An Overview
2Tax Research, Practice and Procedure
  • Federal Tax Practice and Procedure
3Individual Taxation—An Overview
  • Federal Income Taxation—An Overview
4Gross Income
  • Gross Income
5Gross Income—Exclusions
  • Gross Income—Exclusions
6Deductions: General Concepts and Trade or Business Deductions
  • Business Deductions
7Deductions: Business/Investment Losses and Passive Activity Losses
  • Deductions for Losses and Bad Debts
8Deductions: Itemized Deductions
  • Deductions for an Individual’s Personal and Investment Expenses
9Tax Credits, Prepayments, and Special Methods
  • Income Tax Credits
  • Alternative Minimum Tax
10Property Transactions: Determination of Basis and Gains and Losses
  • Calculating Gain or Loss Realized from a Disposition of Property
11Property Transactions: Nonrecognition of Gains and Losses
  • Nonrecognition of Gain or Loss from a Disposition of Property
12Property Transactions: Treatment of Capital and Section 1231 Assets
  • Characterization of Gain or Loss from a   Disposition of Property
13Tax Accounting
  • Tax Accounting
14Taxation of Corporations–Basic Concepts
  • Organization and Income of C Corporations
 Chapter in CCH Federal Taxation: Comprehensive TopicsFor a more detailed discussion of chapter topics and self-testing questions, see:
15Corporate Nonliquidating Distributions
  • Distributions by C Corporations to Their Shareholders
16Corporate Distributions in Complete Liquidations
  • Distributions Liquidating a C Corporation
17Corporate Reorganizations
  • Reorganization of a C Corporation
18Accumulated Earnings and Personal Holding Company Taxes
  • Accumulated Earnings and Personal Holding Company Taxes
19Partnerships—Formation and Operation
  • Partnerships—Formation and Operation
20Partnerships—Distributions, Sales and Exchanges
  • Partnerships—Distributions to Partners and Sales of Partnership Interests
21S Corporations
  • S Corporations
22Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
  • Estate Tax
  • Gift Tax
  • Generation-Skipping Transfer Tax
23Income Taxation of Trusts and Estates
  • Income Taxation of Trusts, Estates, and Their Beneficiaries
24Deferred Compensation and Education Planning
  • Qualified and Nonqualified Retirement Plans (Including IRAs)
  • Education Savings Plans and Other Tax Breaks For Educational Expenses
25Multijurisdictional Taxation: International and State and Local Transactions
  • Multijurisdictional Taxation: International and State and Local Transactions
Name:Carolyn Johnson Track with runners preparing to race
Title:Business Faculty
  • Business 54
    • Syllabus
    • Multi_Unit_Break_Even
    • Sample Business Plans
      • E01 – WordSmith – Grantwriter
      • E02 – Butterfly World – Butterfly and Moth Supply
      • E03 – Bed & Breakfast Reservation
      • E04 – Christmas Ornaments
      • E05 – Outdoor Baby Blanket
      • E06 – Consulting – Engineering and Technology
      • E07 – Seasonal Dolls
      • E08 – Embroidery
      • E09 – Consulting – Business to Business
      • E10 – Box & Ship
      • E11  – Construction
      • E12 – Stock Photography
      • E13 – Chili
      • E14 – Flowers and Herbs
      • E15 – Home Decor and Furniture
      • E16 – Bison Meat
  • Business 208
Name:Gary Perkins 

Photo of instructor perkins

Title:CIS and Business Faculty
Phone:(510) 748-2318


Gary Perkins is a certified instructor for CCNA and CCNP and serves as the main contact for our academy. He started COA’s Cisco Networking Academy in 1999. He holds BS in Industrial and Systems Engineering and an MBA in Information Systems. Mr. Perkins’ teaching draws on an extensive background in systems design and local and wide area networking in both public and corporate applications. He has taught since 1991.


CIS Department