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Fall 2023 Course Syllabus
Course: ACNT-1331 (Section: 1H, CRN: 92219) Federal Income Tax - Individual |
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| Instructor Information | |||||||||
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| Instructor | Kellie Buckner | ||||||||
| bucknerkc@lamarpa.edu | |||||||||
| Phone | 4099846418 | ||||||||
| Office | Umphrey Industrial Technology Center - Room: 201B | ||||||||
| Office Hours | Office Location: Umphrey Industrial Technology Center - Room 201 Office Hours: None By Appointment Only |
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| 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 2023 (with Intuit ProConnect Tax Online) ISBN # 978-0-357-71954-1 by Gerald E. Whittenburg Steven Gill, Erin Joyner 41st Edition Copyright 2023 and Blackboard Ultra Access. |
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| Additional Materials/Resources | None | ||||||||
| Corequisites/Prerequisites | None | ||||||||
| Learning Outcomes | Prepare federal income tax forms and related schedules for individuals. | ||||||||
| Program Student Learning Outcomes |
1. Utilize software to perform accounting tasks. 2. Record transactions for all types of accounting transactions applying GAAP (Generally Accepted Accounting Principles). 3. Prepare and analyze accounting reports. 4. Define accounting terminology. 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: Employment Tax, Estimated Payments, and Retirement Plans |
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| Major Assignments Schedule |
Week 1: Course Introduction / Chapter 1: The Individual Income Tax Return Week 2: Chapter 1: The Individual Income Tax Return Week 3: Chapter 1: The Individual Income Tax Return Week 4: Chapter 2: Gross Income and Exclusions Week 5: Chapter 3:Business Income and Expense Week 6: Chapters 1-3 Review Week 7: Exam #1 Chapter 1-3 (Tuesday October 10, 2023, Classroom only) Week 8: Chapter 4: Additional Income and the Qualified Business Income Week 9: Chapter 5: Deductions For and From AGI Week 10: Chapter 6: Accounting Periods and Other Taxes Week 11: Exam #2 Chapters 4-6 (Tuesday, November 7, 2023, Classroom only) Week 12: Chapter 7: Tax Credits Week 13: Chapter 8: Depreciation and Sale of Business Property Week 14: Chapter 9: Employment Tax, Estimated Payments, and Retirement Plans Week 15: Exam # 3 Chapters 7-9 (Tuesday, December 5, 2023, Classroom only) Week 16: Final Exam Chapters 1-9 (Tuesday, December 12, 2023, Classroom only) |
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| Final Exam Date | December 12, 2023 - 11:0 AM Through December 12, 2023 - 12:15 PM | ||||||||
| Grading Scale | 90 - 100=A 80 - 89=B 70 - 79=C 60 - 69=D Below 59 = F | ||||||||
| Determination of Final Grade |
Tests = 50% Quizzes = 10% Blackboard Projects = 20% Final Exam = 20% |
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| Course Policies | |||||||||
| Instructor Policies |
Weekly Homework: Blackboard Ultra 1. Read Chapter for the week. 2. Watch weekly lecture. 3. Study Key Terms 4. Work any assignments for that week. Classroom: 1. Go over homework and answer questions. 2. Quiz (student assessment for understanding the Chapter and forms) 3. Go over 1040 tax forms covered that week. 4. Start lecture for next chapter, if time permits. It is student's responsibility to listen to the lectures on Blackboard for information not covered in class. Exams: All exams will be administered on testing day. If student fails to show up for the exam, student's final will take the place of grade. Exams will consist of multiple-choice questions, true or false, and a tax problem. All exams must be completed with-in the normal class period. Make-up or Late Homework and Quizzes: There will be NO make-up or late homework allowed. Your grade will be a zero if you fail to meet the deadline. Books: Every student must have a copy of the required textbook or E-book as soon as the bookstore has it available or 2nd week. Failure to follow instructions (written or oral) will result in penalties. Students should keep a record of their own grades and average. Instructors will not average grades for students. Dishonest/Cheating: Any student caught cheating or lending their work to another student, will result in a zero for both students. Second incidence will result in a "F" for the course. It is student's responsibility to check their email and blackboard ultra for any updates to class schedules or class work. Blackboard Issues: Any log in, passwords, or software problems needs to be resolved by the IT department. Please inform your instructor of any delays resulting for IT problems that can't be solved by class work deadlines. Cell Phones in Class: All cell phones are to be placed on silent, not vibrate. If you must take or make a call, please collect your items and leave the classroom. You will not be permitted back into class. NO texting is allowed in class. During exams, all cell phones are to be placed on silent and out of sight. Any phone within view will be taken up and will be given back to student when student finishes their test. Second incident will result in a penalty of 10 points taken off of the test. When a student finishes an exam, student is to turn in paper and leave the classroom as quietly as possible. |
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| Attendance Policy | In addition, if student is late for class and the classroom is door closed, student is absent for the class. No student is to interrupt class because they are tardy, unless student has notified instructor before class and reason for tardiness is agreed acceptable by instructor. | ||||||||
| Additional Information |
TimelyCare
FREE 24/7 Virtual Care For Students Lamar State College Port Arthur students have FREE, 24/7 access to virtual care services with TimelyCare — the virtual health and well-being platform from TimelyCare, designed for college students. Students do not need insurance to access TimelyCare services. Download the app here. As part of Lamar State College Port Arthur’s partnership with TimelyCare, students have access to services in TimelyCare, including:
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| 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 diagnosed with COVID 19 to report their condition directly to their local health department. Students should also contact their course faculty to report their quarantine status. In addition, this policy requires all students to wear face coverings when directly exposed to COVID 19 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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