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Fall 2024 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 | (409) 984-6381 | ||||||||
| Office | Umphrey Industrial Technology Center - Room: 201B | ||||||||
| Office Hours | Office Hours: Mondays and Wednesdays 8:00am - 9:00am; 10:00am - 11:00am Tuesdays and Thursdays 8:00am - 11:00am |
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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 2024by Gerald E. Whittenburg, Steven Gill42nd Edition | Copyright 2024 ISBN: 978-0-357-90093-2 |
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| Additional Materials/Resources | Hand Held Calculator | ||||||||
| 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 |
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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 2: Gross Income and Exclusions Week 4: Chapter 2: Gross Income and Exclusions Week 5: Chapter 3:Business Income and Expense Week 6: Chapter 3:Business Income and Expense Week 7: Exam #1 Chapter 1-3 Review and Exam Exam #1 will be given on October 10, 2024 at 11:00am in class. Week 8: Chapter 4: Additional Income and the Qualified Business Income Week 9: Chapter 4: Additional Income and the Qualified Business Income / Chapter 5: Deductions For and From AGI Week 10: Chapter 5: Deductions For and From AGI Week 11:Chapter 6: Accounting Periods and Other Taxes Week 12:Chapter 6: Accounting Periods and Other Taxes / Chapters 4-6 Exam #2 Review Week 13: Chapters 4-6 Exam # 2 Chapter 7: Tax Credits Exam #2 will be given on November 19, 2024 at 11:00am in class. Week 14: Chapter 8: Depreciation and Sale of Business Property Week 15: Chapters 7-8 Exam #3 Review and Exam and Final Review Week 16: Final Exam Chapters 1-9 Final will be given on December 10, 2024 at 11:00am in class. |
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| Final Exam Date | December 10, 2024 - 11:0 AM Through December 10, 2024 - 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 = 25% Quizzes = 25% Homework and Projects = 20% Final Exam = 30% |
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| Course Policies | |||||||||
| Instructor Policies |
Weekly Homework: 1. Read Chapter for the week. 2. Study Key Terms. 3. Work any assignments for that week. Quizzes, Exams and Finals: All exams are to be taken in class on paper. All exams will be done on paper. If you miss an exam, student will get a zero. Instructor may allow student to take exam early but only if approved by the instructor and it must be taken before the exam due date. Team sports, club meetings, internships etc. will not be approved. Assignments: Instructor will not reopen any assignment after the due date. No late assignments will be accepted. All assignments not completed will receive a zero for the assignment. All assignments are through blackboard and Cengage. Instructor opens all assignments and quizzes on the first day of class. Students may work ahead. But it is the student's responsibility to know when exams and finals are to be taken. Dishonest/Cheating: 1. Any student caught cheating or lending their work to another student, both students will receive a zero on the assignment. There is a difference between helping and showing someone how to do the problem and someone giving their assignment to a student to copy. 2. Any student caught cheating on a test or final, will receive a "F" for the course. It is student's responsibility to check their email and blackboard ultra once a day 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. |
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| Attendance Policy | You must show up for class in order to keep up with the lessons. There are also projects done in class and if the student does not show up for class then the student will get a zero on the assignment. | ||||||||
| 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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