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FEDERAL INCOME TAX II
ACC 432
Summer 2002 |
Professor:
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Henry B. Brock
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909-869-2369 |
Blg. 94 R.261 |
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Office Hours:
TTH 5:00 – 6:00 MW 1:00 – 2:00 |
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Email: hbbrock@csupomona.edu
Syllabus and course materials are on web page.
http//www.csupomona.edu/~hbbrock |
Text Book:
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Concepts in Federal Taxation 2002 Edition
Murphy & Higgins |
Perquisites:
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A grade of C or better in Acc.
431. 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 update the student's knowledge of tax 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 when the roll is taken. The roll may be
taken at the beginning of class or at the end of class. It is
the student’s responsibility to make sure you were marked
present. There will be no change in attendance once the
professor leaves the classroom. Your attendance is part of your
participation. |
Written assignments:
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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. |
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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 problem questions. |
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:
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Exams = 200 pts. Written
assignments = 200 pts. Class participation (attendance in class
and prepared to discuss chapter with problems worked) = 20 pts. |
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A
= 390 - 420; B = 349 - 389; C = 302 - 348; D
= 260 - 301; F = <260 |
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Schedule of Assignments |
Introduction and course
requirements. Form Groups.
Research problem handout. |
6/25 |
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Chapter 9 - Be prepared to
identify the issues listed on page 407 |
6/27 |
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Be ready to discuss and resolve
p. 22, 23, 27, 29, 32, 42, 43, 48, 50,58,69 |
7/2 |
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Holiday |
7/4 |
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Chapter 10 Be prepared to
identify the issues listed on page 447 |
7/9 |
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Be ready to discuss and resolve
p. 25, 29, 32, 37, 38, 46, 48, 52, 53, 55, 57, 62 |
7/11 |
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Chapter 11. Be prepared to
identify the issues listed on page 503 and ethics case. |
7/16 |
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Be ready to discuss and resolve
p. 23, 25,28, 35, 46, 51, 56, 57, 64 |
7/18 |
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Chapter 12. Be prepared to identify the issues
listed on page 540.
Tax research is due. Tax planning
handout. |
7/23 |
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Be ready to discuss and resolve
p. 18, 24, 26, 29, 36, 44, 46, 53 |
7/25 |
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Review |
7/30 |
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Mid-term exam – (chapters 9-12) |
8/1 |
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Chapter 13 Be prepared to
identify the issues listed on page 592. |
8/6 |
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Be ready to discuss and resolve
p. 35, 36, 39, 43, 45, 51, 57. |
8/8 |
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Chapter 14 Be prepared to
identify the issues listed on page 637. |
8/13 |
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Be ready to discuss and resolve
p. 18, 20, 23, 27, 42, 44, 52, 53, 56. |
8/15 |
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Tax Planning is due. |
8/20 |
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Chapter 15 Be prepared to
identify the issues listed on page 696 and ethics case. |
8/22 |
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Be ready to discuss and resolve
p. 48, 51, 55, 58, 62, 64, 72, 73. |
8/27 |
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Review |
8/29 |
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Final 6:00 |
9/3 |
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