Fall 2020 Course Syllabus Course: ACNT-1331- Section: 71 Federal Income Tax - Individual

Instructor Information
Instructor	Tamalla Jones
E-mail	greentd1@lamarpa.edu
Phone	(409) 984-6381
Office	Location: Umphrey Industrial Technology Center - Room: 201 Hours: Virtual Office Hours By Appointment
Department	Business and Industrial Technology Chair: Sheila Guillot E-mail: guillsr@lamarpa.edu Phone: (409) 984-6381 If you have a grievance, complaint, or concern about this course that has not been resolved through discussion with the Instructor, please consult the Department Chair.
COVID 19 Information	The Lamar State College Port Arthur (LSCPA) Student Code of Conduct COVID 19 Policy requires students who have been exposed to COVID 19 or diagnosed with COVID 19 to report their condition on the COVID 19 Notification Form (available via a link on the Student Code of Conduct COVID19 webpage). This information will be provided to the Dean of Student Services. In addition, this policy requires all students to wear face coverings in compliance with the criteria included in the policy. For more information please refer to the COVID 19 link on the LSCPA website.
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.
Core Objectives	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)
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)
Textbooks	Textbook Purchasing Statement: A student attending Lamar State College Port Arthur is not under any obligation to purchase a textbook from the college-affiliated bookstore. The same textbook may also be available from an independent retailer, including an online retailer. Income Tax Fundamentals 2020 (with Intuit ProConnect Tax Online), 38th Edition Gerald E. Whittenburg; Martha Altus-Buller; Steven Gill ISBN-13: 978-0-357-10823-9 and Blackboard 9.1 Access.
Lecture Topics Outline	Week 1    Course Introduction 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 Week 5    Chapter 4:    Additional Income and the Qualified Business Income Week 6    Chapter 5:    Deductions For and From AGI Week 7    Chapter 6:    Accounting Periods and Other Taxes Week 8    Chapter 7:    Tax Credits Week 9    Chapter 8:    Depreciation and Sale of Business Property Week 10    Chapter 9:    Payroll, Estimated Payments, and Retirement Plans Week 11    Chapter 10:    Partnership Taxation Week 12     Chapter 11:    Corporate Income Tax Week 13     Chapter 12:     Tax Administration and Tax Planning Week 14    Chapter 12:     Tax Administration and Tax Planning Week 15    Review: Week 16    Final
Major Assignments Schedule	Week 1    Course Introduction 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 (Monday Sept. 14, 2020 Chapters 1-3, Exam 1 Available to Students at 12:00 am) Week 5    Chapter 4:    Additional Income and the Qualified Business Income (Monday Sept. 21, 2020 Chapters 1-3, Exam 1 Due at 11:59 pm) Week 6    Chapter 5:    Deductions For and From AGI Week 7    Chapter 6:    Accounting Periods and Other Taxes Week 8    Chapter 7:    Tax Credits (Monday Oct. 12, 2020 Chapters 4-6, Exam 2 Available to Students at 12:00 am) Week 9    Chapter 8:    Depreciation and Sale of Business Property (Monday Oct. 19, 2020 Chapters 4-6, Exam 2 Due at 11:59 pm) Week 10    Chapter 9:    Payroll, Estimated Payments, and Retirement Plans Week 11    Chapter 10:    Partnership Taxation Week 12     Chapter 11:    Corporate Income Tax (Monday Nov. 09, 2020 Chapter 7-9, Exam 3 Available to Students at 12:00 am) Week 13     Chapter 12:     Tax Administration and Tax Planning (Monday Nov. 16, 2020 Chapter 7-9, Exam 3 Due at 11:59pm) Week 14    Chapter 12:     Tax Administration and Tax Planning Week 15    Review: (Monday Nov. 30, 2020 Chapter 10-12, Final Exam Available to Students at 12:00 am) Week 16    Final        (Monday Dec. 07, 2020 Chapter 10-12, Final Exam Due at 11:59pm)
Final Exam Date	December 8, 2020 - 10:00 AM   Through  December 8, 2020 - 12:00 PM
Grading Scale	90 - 100=A    80 - 89=B    70 - 79=C     60 - 69=D    Below 59 = F
Determination of Final Grade	Test     65% Homework & Quizzes    35%
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.
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	No food or tobacco products are allowed in the classroom. Only students enrolled in the course are allowed in the classroom, except by special instructor permission. Use of electronic devices is prohibited.
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 the Office for Disability Services Coordinator, Room 231, in the Madison Monroe Building. The phone number is (409) 984-6241.
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Other
HB 2504	This syllabus is part of LSC-PA's efforts to comply with Texas House Bill 2504.