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Fall 2022 Course Syllabus
Course: ACNT-1331 (Section: 1H, CRN: 92219) Federal Income Tax - Individual |
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| Instructor Information | |||||||||
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| Instructor | Tamalla Jones | ||||||||
| greentd1@lamarpa.edu | |||||||||
| Phone | (409) 984-6381 | ||||||||
| Office | Umphrey Industrial Technology Center - Room: 201 | ||||||||
| Office Hours | None By Appointment Only | ||||||||
| Additional Contact Information | |||||||||
| Course Information | |||||||||
| Description | A study of the federal tax law for preparation of individual income tax returns. | ||||||||
| Required 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 2022 (with Intuit ProConnect Tax Online) ISBN# 9780357516430 by Gerald E. Whittenburg, Martha Altus-Buller, Steven Gill 40th Edition | Copyright 2022 and Blackboard 9.1 Access. |
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| Additional Materials/Resources | None. | ||||||||
| Corequisites/Prerequisites | None | ||||||||
| Learning Outcomes |
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| 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. |
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| Lecture Topics Outline |
Chapter 1: The Individual Income Tax Return Chapter 2: Gross Income and Exclusions Chapter 3: Business Income and Expense Chapter 4: Additional Income and the Qualified Business Income Chapter 5: Deductions For and From AGI Chapter 6: Accounting Periods and Other Taxes Chapter 7: Tax Credits Chapter 8: Depreciation and Sale of Business Property Chapter 9: Payroll, Estimated Payments, and Retirement Plans Chapter 10: Partnership Taxation Chapter 11: Corporate Income Tax Chapter 12: Tax Administration and Tax Planning |
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| 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. 12, 2022 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. 19, 2022 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. 10, 2022 Chapters 4-6, Exam 2 Available to Students at 12:00 am) Week 9 Chapter 8: Depreciation and Sale of Business Property (Monday Oct. 17, 2022 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. 07, 2022 Chapter 7-9, Exam 3 Available to Students at 12:00 am) Week 13 Chapter 12: Tax Administration and Tax Planning (Monday Nov. 14, 2022 Chapter 7-9, Exam 3 Due at 11:59pm) Week 14 Chapter 12: Tax Administration and Tax Planning Week 15 Review: (Monday Nov. 28, 2022 Chapter 10-12, Final Exam Available to Students at 12:00 am) Week 16 Final (Monday Dec. 05, 2022 Chapter 10-12, Final Exam Due at 11:59pm) |
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| Final Exam Date | December 8, 2022 - 10:0 AM Through December 8, 2022 - 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% |
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| Course Policies | |||||||||
| Instructor Policies |
Homework & Quizzes:Homework and quizzes will be administered through CengageNow. There is a link to the website provided in blackboard under Weekly PowerPoint Slides, Homework, and Quizzes. The homework and quizzes will be graded and it is a requirement for this course.Exams:All exams will be administered on the regular scheduled test dates. All exams will be administered thru blackboard by clicking on the Exam Link. Under no circumstances will an absence, for any reason, excuse the students from completing all exams assigned in the course. Exams usually include multiple choice, problems, and True/False questions. Some exams may consist of completing a problem at the end of the chapter and you will be given one and a half hour (90 minutes) to take your exam.As a word of precaution, please do not use mobile or wireless devices for exams. Exams are scheduled as noted on your Course Calendar. There will be no makeup or late Exams accepted for any reason. You will be given approximately one week to take the exam. You will have only one attempt at the exam. If you miss any exams, those exams will be given a grade of zero. Please speak with me if you know in advance that you will be missing any exams. Make-Up or Late Homework, Quizzes, and Exams: There will be no late or makeup exams, homework, or quizzes. If you miss any exams, homework, or quizzes you will be given a grade of zero. Every student MUST have a copy of the required textbook or ebook by the second week of class. The student will still be responsible for any assignments given. Failure to have a textbook or ebook may result in failing class. Failure to follow instructions (written or oral) will result in penalties. Students should keep a record of their grades/average. Instructor(s) will not average grades for students. Students should never lend their work to another student nor should a student have any other students work in their possession for any reason. If a student uses another student’s work, both students are considered guilty of cheating. If caught cheating, the students will get a “0” on the assignment. If a second incidence occurs, both students will be given a final grade of “F” for the course. |
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| 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. | ||||||||
| Additional Information | |||||||||
| Institutional Policies | |||||||||
| MyLSCPA | Be sure to check your campus email and Course Homepage using MyLSCPA campus web portal. You can also access your grades, transcripts, academic advisors, degree progress, and other services through MyLSCPA. | ||||||||
| Academic Honesty | Academic honesty is expected from all students, and dishonesty in any form will not be tolerated. Please consult the LSCPA policies (Academic Dishonesty section in the Student Handbook) for consequences of academic dishonesty. | ||||||||
| 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. | ||||||||
| 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. | ||||||||
| 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. | ||||||||
| HB 2504 | This syllabus is part of LSCPA's efforts to comply with Texas House Bill 2504. | ||||||||
| Mandatory Reporting of Child Abuse and Neglect | As per Texas law and LSCPA policy, all LSCPA employees, including faculty, are required to report allegations or disclosures of child abuse or neglect to the designated authorities, which may include a local or state law enforcement agency or the Texas Department of Family Protective Services. For more information about mandatory reporting requirements, see LSCPA's Policy and Procedure Manual. | ||||||||
| Title IX and Sexual Misconduct | LSCPA is committed to establishing and maintaining an environment that is free from all forms of sex discrimination, including sexual harassment, sexual violence, and other forms of sexual misconduct. All LSCPA employees, including faculty, have the responsibility to report disclosures of sexual misconduct, including sexual harassment, sexual assault (including rape and acquaintance rape), domestic violence, dating violence, relationship violence, or stalking, to LSCPA's Title IX Coordinator, whose role is to coordinate the college's response to sexual misconduct. For more information about Title IX protections, faculty reporting responsibilities, options for confidential reporting, and the resources available for support visit LSCPA's Title IX website. | ||||||||
| Clery Act Crime Reporting |
For more information about the Clery Act and crime reporting, see the Annual Security & Fire Safety Report and the Campus Security website. |
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| Grievance / Complaint / Concern | 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. | ||||||||
| Department Information |
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