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Fall 2025 Course Syllabus
Course: ACNT-1331 (Section: 71, CRN: 92219) Federal Income Tax - Individual |
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| Instructor Information | |||||||||
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| Instructor | Kellie Buckner | ||||||||
| bucknerkc@lamarpa.edu | |||||||||
| Phone | (409) 984-6418 | ||||||||
| Office | Umphrey Industrial Technology Center - Room: 201F | ||||||||
| Office Hours | Mondays and Wednesdays 7:00am-9:00am; 10:00am-11:00am; Tuesdays and Thursdays 7:00am-9:00am |
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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.
FUNDAMENTALS OF TAXATION 2025 EDITIONby Cruz (9781265290962) - 2025 Release |
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| Additional Materials/Resources |
Hand held calculator computer |
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| Corequisites/Prerequisites | None | ||||||||
| Learning Outcomes | Prepare federal income tax forms and related schedules for individuals. | ||||||||
| Program Student Learning Outcomes | Program 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. | ||||||||
| Lecture Topics Outline |
Chapter 1: Introduction to Taxation, the Income Tax Formula and Form 1040 Chapter 2: Expanded Tax Formula, Form 1040, and Basic Concepts Chapter 3: Gross Income: Inclusions and Exclusions Chapter 4: Adjustments for Adjusted Gross Income Chapter 5: Itemized Deductions Chapter 6: Self-Employed Business Income (Line 3 of Schedule 1 and Schedule C) Chapter 7: Capital Gains and Other Sales of Property (Schedule D and Form 4797) Chapter 8: Rental Property, Royalties, and Income from Flow-Through Entities (Line 5, Schedule 1, and Schedule E) Chapter 9: Tax Credits (Form 1040, Lines 19-20,27-29 and 31, Schedule 3, Lines 1-14) Chapter 11: Retirement and Other Tax-Deferred Plans and Annuities. |
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| Major Assignments Schedule |
Week 1: Orientation Videos Week 2: Chapter 1: Introduction to Taxation, the Income Tax Formula and Form 1040 Week 3: Chapter 2: Expanded Tax Formula, Form 1040, and Basic Concepts Week 4: Chapter 3: Gross Income: Inclusions and Exclusions Week 5: Exam #1 (Chapters 1-3) Opening September 22, 2025 at 12:01am; Closing September 28, 2025 at 11:59pm Week 6: Chapter 4: Adjustments for Adjusted Gross Income Week 7: Chapter 5: Itemized Deductions Week 8: Chapter 6: Self-Employed Business Income (Line 3 of Schedule 1 and Schedule C) Week 9: Exam #2 (Chapters 4-6) Opening October 20, 2025 at 12:01am; Closing October 26, 2025 at 11:59pm Week 10: Chapter 7: Capital Gains and Other Sales of Property (Schedule D and Form 4797) Week 11: Chapter 8: Rental Property, Royalties, and Income from Flow-Through Entities (Line 5, Schedule 1, and Schedule E) Week 12: Chapter 9: Tax Credits (Form 1040, Lines 19-20,27-29 and 31, Schedule 3, Lines 1-14) Week 13: Exam #3 (Chapters 7-9) Opening November 17, 2025 at 12:01am; Closing November 23, 2025 at 11:59pm Chapter 14: Chapter 11: Retirement and Other Tax-Deferred Plans and Annuities. Chapter 15: Final Exam: Opens December 1, 2025 at 12:01am and Closes on December 8, 2025 at 11:59pm. |
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| Final Exam Date | December 1, 2025 - 12:01 AM Through December 8, 2025 - 11:59 PM | ||||||||
| Grading Scale |
90 - 100 = A 80 - 89 = B 70 - 79 = C 60 - 69 = D Below 59 = F |
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| Determination of Final Grade |
Tests - 25%, Quizzes - 25%, Assignments - 20% Final Exam - 30% | ||||||||
| Course Policies | |||||||||
| Instructor Policies |
Homework and Quizzes: All homework and quizzes are online through McGraw-Hill Connect. Please make sure you can log in through the website in case the link in Blackboard is broken. All chapter homework and quizzes are open on the first day of the semester, and you can work ahead. NO ASSIGNMENTS will be reopened. Please plan your schedule to have all assignments finished before the due date. Exams and Finals: All exams and finals are to be taken at home. No exam will be taken after the due date. The exams are timed, and once you start the exam, you must finish it in the same setting. Please watch your open and close dates on exams. NOTE: THE STUDENT MUST PRESS SUBMIT BEFORE 11:59 PM ON DUE DATE. THE CONNECT SYSTEM DOES NOT REPORT UNSUBMITTED ASSIGNMENTS AND EXAMS, AND THE INSTRUCTOR CAN NOT SEE WHAT YOUR ANSWERS ARE UNTIL YOU SUBMIT THE ASSIGNMENT. Dishonest/Cheating: Any student caught cheating or lending their work to another student will receive a zero on the assignment. Any student caught cheating on an exam or final will receive an "F" for the class. Announcements: It is the student's responsibility to check Blackboard for any announcements. Please check daily, if not every other day. Blackboard or Connect Issues: Please contact IT at Lamar State College PA for Blackboard issues at 409-984-6150 and McGraw-Hill for Connect issues at 1-800-331-5094. Extra Credit: No extra credit will be offered in this class. A.I. use for this class is not allowed for tests, exams, quizzes, or homework. Students may use AI as a source for studying and learning. The instructor uses A.I. for the podcast videos used in Blackboard. |
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| Attendance Policy | Students are responsible for checking their Blackboard Announces and Lamar Email once a day. | ||||||||
| 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 Disability Services Coordinator, Room 117, in the Student Sucess Center. 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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