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Fall 2018 Course Syllabus
Course: ACNT-1331- Section: 01 Federal Income Tax - Individual |
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| Instructor Information | |||||||||
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| Instructor | Tamalla Jones | ||||||||
| greentd1@lamarpa.edu | |||||||||
| Phone | (409) 984-6424 | ||||||||
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| Course Information | |||||||||
| Description | A study of the federal tax law for preparation of individual income tax returns. | ||||||||
| Prerequisites | None | ||||||||
| Learning Outcomes |
1. Identifies all main ideas, supporting details, and vocabulary in reading material; demonstrates a full understanding of the reading. (PSLO 1, ALPHA) Measured by embedded questions in tests, homework, quizzes, pretest and post-test. 2. Identify tax terminology and use appropriately. (PSLO 1, 2) Measured by embedded questions in tests and quizzes. 3. Prepare tax liability forms. Prepare forms related to income taxes. (PSLO 2, 3) Measured by embedded questions in tests and quizzes. 4. Report on various tax issues. Compute income tax liability. (PSLO 3, 4) Measured by embedded questions in tests and quizzes. |
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| Core Objectives | |||||||||
| Program Student Learning Outcomes |
ALPHA: Demonstrates comprehension of content-area reading material by using appropriate reading and vocabulary strategies. PSLO 1: Demonstrates legal and ethical behavior; interpersonal and teamwork skills; and appropriate written and verbal skills; define accounting terminology; list the functions of accounting; and record transactions in the basic accounting equation. PSLO 2: Utilize application software to perform accounting tasks; maintain records and prepare and analyze reports for a business entity; explain the components of general ledger software. PSLO 3: Compute income tax liability; prepare forms; research and report on various tax issues; identify signs of occupational fraud; and explain anti-fraud prevention methods. PSLO 4: Apply accounting concepts and budgeting techniques to analyze and interpret information; interpret costs and managerial accounting systems; recognize, solve, and apply accounting transactions using GAAP (Generally Accepted Accounting Principles) |
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| Textbooks |
Income Tax Fundamentals, 2016 Edition, (Chapters 1-12) Cengage, ISBN-13: 9781305664487 |
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| Lecture Topics Outline |
Week 1 Course Introduction, Syllabus Test, and Course Pretest Chapter 1: The Individual Income Tax Return Week 2 Chapter 1: The Individual Income Tax Return Week 3 Chapter 2: Gross Income and Exclusions Week 4 Chapter 3: Business Income and Expense, Part I Week 5 Chapter 4: Business Income and Expense, Part II Week 6 Chapter 5: Itemized Deductions and Other Incentives Week 7 Chapter 6: Credit and Special Taxes Week 8 Chapter 7: Accounting Periods and Methods and Depreciation Week 9 Chapter 8: Capital Gains and Losses Week 10 Chapter 9: Withholding, Estimated Payments, and Payroll Taxes Week 11 Chapter 10: Partnership Taxation Week 12 Chapter 11: Corporate Income Tax Week 13 Chapter 12: Tax Administration and Tax Planning Week 14 Review: Review Week 15 Review: Final Exam |
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| Major Assignments Schedule |
Week 1 Course Introduction, Syllabus Test, and Course Pretest Chapter 1: The Individual Income Tax Return Week 2 Chapter 1: The Individual Income Tax Return Week 3 Chapter 2: Gross Income and Exclusions Week 4 Chapter 3: Business Income and Expense, Part I (Thursday Sept 20, 2018 Exam1 Chapter 1-2) Week 5 Chapter 4: Business Income and Expense, Part II Week 6 Chapter 5: Itemized Deductions and Other Incentives Week 7 Chapter 6: Credit and Special Taxes (Thursday Oct. 11, 2018 Exam 2 Chapters 3-5) Week 8 Chapter 7: Accounting Periods and Methods and Depreciation Week 9 Chapter 8: Capital Gains and Losses Week 10 Chapter 9: Withholding, Estimated Payments, and Payroll Taxes (Thursday Nov. 01, 2018 Exam 3 Chapters 6, 7, 8) Week 11 Chapter 10: Partnership Taxation Week 12 Chapter 11: Corporate Income Tax Week 13 Chapter 12: Tax Administration and Tax Planning (Tuesday Nov. 20, 2018 Exam 4 Chapters 9-10) Week 14 Review: Review Week 15 Review: Final Exam (Thursday Dec. 6, 2018 11:00-1:30 pm Chapters 11-12) |
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| Final Exam Date | December 6, 2018 - 11:00 AM Through December 6, 2018 - 1:30 PM | ||||||||
| Grading Scale | 90 - 100=A 80 - 89=B 70 - 79=C 60 - 69=D Below 59 = F | ||||||||
| Determination of Final Grade |
Test 60% Homework & Quizzes 15% Final Exam 25% |
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| Course Policies | |||||||||
| Instructor Policies | |||||||||
| Attendance Policy |
Poor attendance is a leading reason for termination from a job in all areas of employment. With this factor in mind, the instructor monitors student attendance daily. In addition, attendance on a regular basis is necessary for proper skill development. The instructor reserves the right to drop any student missing more than two weeks of class (six MWF classes, four TR classes, and two weeks with no online class or lab participation). Students are responsible for completing all assigned homework, including reading assignments, by the required due dates and for being prepared for each class meeting. This applies even if you were absent from the previous class meeting. |
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| Academic Honesty | Academic honesty is expected from all students, and dishonesty in any form will not be tolerated. Please consult the LSC-PA policies (Section IX, subsection A, in the Faculty Handbook) for consequences of academic dishonesty. | ||||||||
| Facility Policies |
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| Important Information | |||||||||
| ADA Considerations | The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that provides comprehensive civil rights for persons with disabilities. Among other things, this legislation requires that all students with disabilities be guaranteed a learning environment that provides for reasonable accommodation of their disabilities. If you believe you have a disability requiring an accommodation, please contact the Special Populations Coordinator, Room 231, in the Madison Monroe Building. The phone number is (409) 984-6241. | ||||||||
| MyLamarPA | Be sure to check your campus E-mail and Course Homepage using MyLamarPA campus web portal (My.LamarPA.edu). When you've logged in, click the email icon in the upper right-hand corner to check email, or click on the "My Courses" tab to get to your Course Homepage. Click the link to your course and review the information presented. It is important that you check your email and Course Homepage regularly. You can also access your grades, transcripts, and determine who your academic advisor is by using MyLamarPA. | ||||||||
| Other | |||||||||
| HB 2504 | This syllabus is part of LSC-PA's efforts to comply with Texas House Bill 2504. | ||||||||