Introduction to Federal Taxation [ACC 3304] - FALL 2010 Prof. Paul Erickson Office: Cashion A.201.2 Dept. of Accounting 254-710-6171 Class: M & W: 9:30 – 10:45 Paul_Erickson@Baylor.edu Office Hours: M & W: 8 – 9:30 T: 8 – 11 or by appointment TEXT: Concepts in Federal Taxation, by Murphy (2011); publisher: Southwestern (Cengage) GRADE SCHEME (%) POINTS AWARDED: D 60 Tests: 3 [2@ 100 points and final @150] C 70 Quizzes: 12 @ 10 points each. 2 lowest quizzes dropped. C+ 77.5 Homework: 25 points B 80 Tax Return: 25 points B+ 87.5 Total possible points equals 500 (2 tests @ 100ea + 1@150 + A 90 10 quizzes @ 10ea + homework @25 and tax return @ 25). Quiz and test questions will be based upon terminology, legal rules, assigned homework problems and application of tax law to hypothetical problems (many of which will be similar to assigned homework problems in each chapter). Make-up exams will be allowed only in extreme cases. Unexcused missed exams result in a score of zero. Quizzes cannot be made up unless you have a valid University. If you miss a quiz, that quiz score is zero. HOMEWORK PROBLEMS: Homework problems will be collected (or checked) on a random basis. If you do not have your homework problems with you on the appointed day(s) you will not receive credit – no late hand-ins under any circumstances. You are expected to have problems finished and with you when you arrive in the classroom. You will receive credit for a valid attempt even if your answers are wrong. TESTS AND QUIZZES: Tests and quizzes are based on assigned reading, homework problems and class discussions. Students who do not adequately prepare in advance usually perform poorly (D or F) in this class. Those who follow the success formula below usually earn C or better depending on their levels of intelligence, preparation and participation. SUCCESS FORMULA: Read all chapters and answer all assigned questions and problems prior to the class period assigned. Pay close attention in class. Review material thoroughly prior to exams. Introduction to Federal Taxation [ 3304] Fall 2010 DATE CHAP thru pg # Code Section Questions and Problems Aug. 23 M Intro 25 W 1 3,6,10,11,12,14,18,21,29,31,32,35,37,39,69,71,72,81 30 M 2 6,9,12,13,15, 23,25,28,43,49,52,63,65,66,71 Sep 1 W 3 82-98 71, 72 30,36,40,42,43,48,49,51,56,89,90,94,106 6 M No Class Labor Day Holiday 8W 3 99-end 1(h) & 1221(a) 50,57,60,63,65,71,72,75,81,83,84,85,88,91,95,104,108 13 M 4 133-143 21,25,26,27,28,30,43,44,46,49,70,73 15 W 4 144-end 24,40,41,45,51,52,54,56,60,68,74,75,87 20 M Exam 1 22 W Go over exam 1 27 M 5 all 162, 212 72,74,75 29 W 5 #’s 30,32,33,34,37,38,39,41,44,51,52,55,58,61,63,64,65,66,90 Oct 4 M 6 222-247 26,29,32,34,38,40,43,45,47,49,50,56,59 6 W 6 242-end 62,67,70,72,74,76,78,91,95,99 11 M 7 274-292 17,18,20,25,27,31,35,37,38,39,40 13 W 7 292-end 46,47,51,56,57,61,63,66,70,91 18 M 8 317-332 31,32,34,38,40,42,44,45,47,50 20 W 8 332-end 53,57,66,75,95 27 W Exam 2 28 Th Go over exam 2 Nov. 1 M 9 394-408 1011,1012,1016 20,23,25,27,28,30,32,33,35,36,39,44 3 W 9 408-end 1014, 1015 48,52,53,54,58,63,65,66,69 8M 10 433-441 & 454-end 22,25,28,29,32,58,62 10 W 10 441-454 33,36,37,38,40,44,51,54,57 15 M 11 all 17 W 11 #s 25,33,48,51,56,57,60,62,95 22 M 12 all 1031, 1033(a-b) 24 W No Class Thanksgiving Holidays 30 M 12 #s 19,20,24,27,29,31,41,43,44,46,50,52 Dec. 1 W 15 679-688 6 M Tax Return 11 Sat Final Exam 11:30 – 1:30 (AC 206) Departmental Comprehensive Students and Academic Integrity Baylor University policies require that students, staff, and faculty act in academic matters with utmost honesty and integrity. It is the responsibility of each student to be familiar with the Honor Code and other university policies and procedures affecting academic integrity. Students are also encouraged to consider these suggestions: • Review each class syllabus for expectations your professor may have regarding course work and class attendance that go beyond those stated in university policies and guidelines and the Honor Code. • Be familiar with the importance of academic integrity in class. Understand how citations show respect for other scholars. • Talk with your professor if you are confused about citation practices or other research standards. • Make sure you understand not only what counts as plagiarism and cheating, but also how to avoid engaging in these practices. Manage your time, take notes correctly, and use the internet appropriately. • Make sure you understand your professor's guidelines about working with other students on assignments, receiving assistance from other students on assignments, citing sources, using notes or exams from previous or other classes, and accessing information during an examination. If in doubt – ASK YOUR PROFESSOR! • Understand that penalties can result from dishonest conduct, ranging from failure of the assignment to immediate expulsion from the university. For more information see the Baylor University Honor Code on the Academic Integrity Web page or contact the Office of Academic Integrity at 710-8882 or Academic_Integrity@baylor.edu.
Pages to are hidden for
"Chapter 21 Southwestern Federal Taxation Introduction to Federal Taxation ACC 3304 FALL 2010 Prof"Please download to view full document