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NOTE: ACTG 325 is not being offered
during Summer 2008.
The course materials below are for reference purposes only.
ACTG 325:
Introduction to Taxation
Winter 2008
Syllabus
Professor: Dr. Jared A. Moore E-mail:
jared.moore@bus.oregonstate.edu
Office: BEXL
224E Phone: 737-2517
Office Hours: MW 3:00 4:00pm
TTh
12:30 1:30pm
(or by appointment)
Class Times: TTh
2:00 3:50pm (CRN 27675) Classroom: BEXL 416
TTh 4:00 5:50pm (CRN 27676)
Credit Hrs: 4
COURSE
OVERVIEW
Welcome to ACTG 325, Introduction to
Taxation.
ACTG 325 is the first of two tax courses offered
through the
Class will be conducted in a
lecture-discussion format. Topics will
be introduced and examples will be given in class. In addition, there will be in-class exercises
from time to time that will require participation from students. Students are expected to bring to class the
textbook, a calculator, and a printout of the class notes for the chapter(s) to
be covered in class. This is a tough and
time-consuming course. Make sure your
schedule allows you sufficient time to be successful.
Prerequisites:
Enforced prerequisite: ACTG 319
Other prerequisites: ACTG 317 and BA 340 (with C or better), and
departmental approval
Required Resources:
Text:
Jones and
Rhoades-Catanach, Principles of Taxation for Business and Investment
Planning, 2008 Edition
IRS Forms, Instructions, and Publications:
Certain IRS forms, related instructions, and
publications will be used throughout the course. These documents are available in PDF format
at http://www.irs.gov/ and can be downloaded
without charge.
CCH Tax Research Network:
The
CCH tax research database is available through the OSU library website (link
provided on Blackboard) and will be a necessary resource at various points
throughout the course.
E-mail:
E-mail will be used at times to communicate course
information to students outside of class and you are responsible for
information communicated through e-mail.
All students need to have a functional
Blackboard:
Class
notes (Power Point slides) and various other course materials will be available
for download from the course Blackboard site at https://my.oregonstate.edu/webapps/login. Blackboard will also be the primary outlet
for important course announcements so it should also be checked AT LEAST DAILY.
Important
Dates:
Last Day to Drop a Course by Web:
Jan. 18, 11:55pm
Last Day to Withdraw from a Course: Feb.
22, 11:55pm
Last Day for Total Withdrawal from University: Mar. 14, 5:00pm
COURSE POLICIES
Academic
Dishonesty:
Cheating
and plagiarism will not be tolerated in this course. If a student is caught engaging in such
activity, he or she will be dealt with according to University and
Grading:
Final
grades will be determined based on the following structure:
|
Tax
Research Cases (3) |
80 points |
|
Tax
Return Project |
60 points |
|
Midterm
Exams (2) |
200 points |
|
Final
Exam |
120 points |
|
Professionalism |
40 points |
|
Total |
500 points |
- Grades are calculated
based on the plus/minus system.
Specific information is available on the Blackboard site in the
Syllabus folder.
- The 500 points listed
above are the only points available for the class. In other words, no extra credit.
- GRADE LIMIT:
A
student can earn no more than one full letter grade
above his or her exam average (midterms
and final).
Homework: Problems will be assigned from each chapter to give
you practice in applying the concepts learned.
It is essential that you work through these on your own before
coming to class so you can participate in any class discussion and so
the material presented in class is easier to absorb. Homework will not be collected, but there are
two ways in which failing to complete the homework assigned can adversely
affect your grade. First, successfully
learning the material in this class depends at some level on having adequate
practice and repetition. Much of this
practice is provided by the homework. As
such, failure to take the homework seriously often translates into lower exam
scores. Second, coming to class
unprepared to participate in class discussions will adversely affect your
Professionalism grade for the course (described in detail below).
Tax Research Cases: Three tax research cases will be assigned that will
require you to find answers to technical questions and communicate your
findings. These cases are to be
completed in a professional manner, meaning that they must be typed, proof
read, clear, and accurate. You are to
work with a partner to complete the tax research cases (no more than two people
per team). Late work will be accepted up
to the next class session, but with a 25% penalty for each 24 hours or part thereof that the work is
late.
Tax Return Project: A tax return project worth 60 points will be
assigned in this course. More
information on the nature of the work and the time frame involved will be
provided in class. You are to work with a
partner to complete the tax return project (no more than two people per
team). There may or may not be some class time available to organize and discuss
the assignment; however, substantial out-of-class work will be required to
complete it. Late work will be accepted
up to the next class session, but with a 25% penalty for each 24 hours or part thereof that the work is
late.
Exams: Both midterm exams will be administered
during normal class times on the dates shown on the schedule portion of the syllabus. The final exam will be held at the times
prescribed by university policy, which are also shown on the schedule portion
of the syllabus. All exams must be taken
during the times scheduled missed exams cannot be made up without prior approval from the professor. Absence from a scheduled exam without prior approval from the professor will
result in a grade of zero on the exam.
Approval to be absent from an exam will only be granted in cases of extreme
personal emergency. Written
verification of the personal emergency must be provided. Note that recruiting activities,
oversleeping, parking trouble, traffic, etc. are NOT considered extreme personal emergency.
Graded exams remain the
property of the professor, but may be viewed at any time during office hours.
Each student must have
his/her own calculator as no sharing will be allowed on
exams. Also, students are responsible
for battery failure and/or calculator malfunction and may not use this as a
reason for excused absence from an exam or additional time to complete an
exam. Finally, cell phone calculators or other
calculators with text storage capabilities are not permited.
Professionalism: Professionalism consists of class
participation, preparation for class, attendance, punctuality, cooperation,
respect for colleagues, respect for the instructor, etc. You are strongly encouraged to come to class
prepared and to participate in class discussion (including asking questions
when you have them). Please refrain from
behaviors that are disruptive to the learning process and/or disrespectful (to
the instructor or to other students) such as coming to class late, working on
or reading materials for other classes during class, conversing with other
students during class, using your cell phone (e.g., texting) during class,
etc. Please turn cell phones off. Finally, please attend the section for which
you are registered. The Professionalism
points in this course (noted above) will be awarded on the basis of the
professionalism elements listed above and will amount to about 8% of the total
course grade.
Grading Disputes:
Students who
believe that an error has been made in the grading of an exam, project, or quiz
should submit a written request for re-grading within one week of the
originally graded exam, project, or quiz being returned in class. This request must identify the item in
question and describe why the student believes it has been graded
erroneously. Students should understand
that submission of this request will result in a re-grading of the item in
question, which may produce a lower score than originally received.
Syllabus
Changes:
Changes
to the syllabus are not anticipated and would only occur if absolutely
necessary. However, you are responsible
for any changes announced in class, communicated through e-mail, and/or posted
on Blackboard.
Students with Disabilities
Accommodations are collaborative efforts between students, faculty and Services
for Students with Disabilities (SSD). Students with accommodations approved
through SSD are responsible for contacting the faculty member in charge of the
course prior to or during the first week of the term to discuss accommodations.
Students who believe they are eligible for accommodations but who have not yet
obtained approval through SSD should contact SSD immediately at 737-4098.
LEARNING
The
primary learning objectives of this course are to acquire suffiecient knowledge
and comprehension of the internal revenue code and regulations and federal income
tax forms to enable you to apply income tax law and concepts to (properly)
prepare income tax returns, to assess various income tax issues that arise
based on the underlying facts and circumstances, to analyze and solve income
tax compliance issues, to formulate solutions to complex income tax planning
problems, and to communicate your understanding and conclusions about income
tax issues to clients and colleagues.
*****