Fall 2021 Course Syllabus Course: ACNT-1331- Section: 01H 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
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	PSLO 1: Utilize software to perform accounting tasks. PSLO 2: Record transactions for all types of accounting transactions applying GAAP (Generally Accepted Accounting Principles). PSLO 3: Prepare and analyze accounting reports. PSLO 4: Define accounting terminology. PSLO 5: Demonstrate ethical written and verbal skills.
Core Objectives
Program Student Learning Outcomes	PSLO 1: Utilize software to perform accounting tasks. PSLO 2: Record transactions for all types of accounting transactions applying GAAP (Generally Accepted Accounting Principles). PSLO 3: Prepare and analyze accounting reports. PSLO 4: Define accounting terminology. PSLO 5: Demonstrate ethical written and verbal skills.
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 2021 (with Intuit ProConnect Tax Online) ISBN# 9780357141366 by Gerald E. Whittenburg, Martha Altus-Buller, Steven Gill 39th Edition | Copyright 2021 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 Week 5 Chapter 4: Additional Income and the Qualified Business Income (Monday Sept. 20, 2021 Chapter 1-3 Homework & Quizzes Due 11:59pm) 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 (Monday Oct. 18, 2021 Chapters 4-6 Homework & Quizzes Due 11:59pm) 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 (Monday Nov. 15, 2021 Chapters 7-9 Homework & Quizzes Due 11:59pm) Week 14 Chapter 12: Tax Administration and Tax Planning Week 15 Review: Week 16 Final (Monday Dec. 06, 2021 Chapters 10-12 Homework & Quizzes Due 11:59pm)
Final Exam Date	December 8, 2021 - 10:0 AM   Through  December 8, 2021 - 12:0 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.
MyLSCPA	Be sure to check your campus E-mail and Course Homepage using MyLSCPA 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 MyLSCPA.
Other
HB 2504	This syllabus is part of LSC-PA's efforts to comply with Texas House Bill 2504.
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.