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Professor:
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Henry B. Brock, MBA, CPA
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909-869-2369 |
Blg. 94 R.261 |
Office Hours:
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TTH 5:00 6:00 MW 1:00
2:00 |
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Email: hbbrock@csupomona.edu
Web site: http//www.csupomona.edu/~hbbrock |
Text Book:
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Concepts in Federal Taxation 2003 Edition
by Murphy & Higgins |
Perquisites:
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A grade of C or better in
Acc. 307 0r 300. Graduate students must have a degree in
Accounting or permission from the GBA office. There will be no
exceptions. |
General Course Objectives:
1. To provide students with
a basic background in Federal taxation.
2. To familiarize students with the concepts and principles
employed by lawmakers to develop the IRC.
3. To introduce the student to research techniques to resolve
tax problems.
4. To improve writing skills for professional communication.
5. To sharpen critical thinking skills in approaching tax
research. |
Student Outcomes:
1. Gather tax information
needed to determine tax liability.
2. Identify information based on the tax law.
3. Research tax material to analyze tax information.
4. Document research of tax material.
5. Understand tax terminology.
6. Make judgments based on research to determine tax
liability.
7. Write a professional business letter to a client.
8. Know the technique to prepare tax planning for clients. |
Exams:
One mid-term exam (100 pts.) and a final (100 pts.). There are
NO make-up exams.
Grading Appeals:
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Any grading problems with
exams or written assignments must be resolved within one
week after the paper is returned to you in class or was
available to you. You must return the paper with your typed
appeal for the problem(s), other than errors involving
numerical scoring, explaining your position with your
supporting source. I will re-grade the entire exam or
assignment, consider your appeal and return the paper with the
new grade. |
Attendance:
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The assumption is made that
every student will attend all classes. You will be considered
absent if you are not present for the roll call. The roll call
may be at the beginning of class or at the end of class. If
you leave class early or come in late, you may be marked
absent. If you were present and did not answer the roll call,
it is the students responsibility to make the correction
immediately after the class. There will be no
change in attendance once the professor leaves the classroom.
Your attendance in class is part of your participation grade. |
Written assignments:
All assignments submitted
must be completed on a word processor and have a cover sheet
with the student's name, class time, and the name of the
assignment. Hand written work or work without a cover page
will not be graded or read. Late work will not be
accepted under any conditions. There may be extraordinary
situations, which will be assessed by the professor.
All group assignments must have a self-evaluation report and a
meeting log showing times and attendees. |
Group member responsibility:
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It is the responsibility of
each group member to participate in each of the two group
activities. The skill to work as a team member will be an
asset to each of you in any career you choose. In order to
discourage members from letting others do the work because of
excuses that are personal or business, I will allow the group
to divorce that member after consulting with me. The
divorced member must either join another group or do both
assignments alone. |
Homework:
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Homework is listed on the
assignment sheet. It is expected that you will spend time
answering the questions in the back of the chapters.
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Pop Quizzes:
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If the class does not
discuss a chapter, a pop quiz will be given. The grade will be
part of your participation grade. |
Grading:
Exams =200 pts. Written
assignments = 200 pts. Class participation (you are in
attendance and ready to discuss the chapter being reviewed) =
20 pts.
A = 390 - 420 pts. B = 349 - 389 pts C =
302 - 348 pts. D = 260 - 301 pts. F = <260 pts |
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Schedule of Assignments |
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Introduction and course
requirements. Form Groups.
Research Problem hand out. |
6/24 |
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CCH tutorial meet in lab
TBA |
6/26 |
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Chapter 1 - Be ready to
identify issues listed on page 43 and work problems
43,46,50,51,53,56,57. |
7/1 |
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Work problems
59,61,62,63,64,66,67 |
7/3 |
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Chapter 2 - Be ready to
identify issues 63,65,68,69,70 listed on page 79 and work
problems 19,20,22,23 |
7/8 |
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Work problems
26,27,28,30,33,35,41 |
7/10 |
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Chapter 3 - Be ready to
identify issues listed on page 129 |
7/15 |
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Work problems
31,38,40,42,45,47,51,55,57,64,66,68,73,77,78,86 |
7/17 |
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Chapter 4 - Be ready to
identify issues listed on page 164 |
7/22 |
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Work problems
20,24,27,33,39,47,52,61,63,65 |
7/24 |
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Tax Research Due
discussion of findings |
7/29 |
Mid-term exam (chapters
1-4)
Tax planning problem hand out. |
7/31 |
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Chapter 5 - Be ready to
identify issues listed on page 218 |
8/5 |
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Work problems
29,30,34,35,41,51,53,56,58,61,66,68 |
8/7 |
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Chapter 6 - Be ready to
identify issues listed on page 267. |
8/12 |
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Work problems
29,31,34,36,42,45,46,48,54,55,57,65,68,71,74 |
8/14 |
Chapter 7- Be ready to identify issues listed
on page 312.
Tax Planning is due. Discussion of tax planning. |
8/19 |
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Work problems
17,21,24,31,35,46,50,54,57,61,66,68,72 |
8/21 |
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Chapter 8 Be ready to
identify issues listed on page 355 |
8/26 |
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Work problems
30,32,34,38,40,41,44,46,52,53,56,58,61,65,72,76 |
8/28 |
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Holiday |
9/2 |
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Final 1:40 |
9/4 |
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