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AC 312 Business Income Tax
Vickers, Zodie


Mission Statement: The mission of Park University, an entrepreneurial institution of learning, is to provide access to academic excellence, which will prepare learners to think critically, communicate effectively and engage in lifelong learning while serving a global community.

Vision Statement: Park University will be a renowned international leader in providing innovative educational opportunities for learners within the global society.

Course

AC 312 Business Income Tax

Semester

S2J 2006 DN

Faculty

Vickers, Zodie

Daytime Phone

816-260-6888 (7:30 A.M. to 5:30 P.M.)

E-Mail

Zodie.Vickers@park.edu

zjvickers@everestkc.net

Semester Dates

March 13 through May 7, 2006

Class Days

--T----

Class Time

5:30 - 9:50 PM

Prerequisites

AC 309, AC 320, and CS 140

Credit Hours

3


Textbook:
West Federal Taxation, Corporations, Partnerships, Estates & Trusts, 2006 Edition ISBN 0-324-30484-6.


Course Description:
A study of the current federal income tax law. Emphasis is on tax research and the problems faced by partnerships and organizations.  Pre-requisites: AC309, AC320 and CS140 or equivalents.  3:0:3

Educational Philosophy:
The facilitator's educational philosphy is one of full participation through class interaction and discussion, lectures, quizzes, and examinations.

Learning Outcomes:
  Core Learning Outcomes

  1. Prepare business income tax returns.
  2. Prepare gift tax returns.
  3. Prepare estate tax returns.
  4. Prepare trust tax returns.
  5. Research tax issues
  6. Use computer software for tax planning and tax returns.


Core Assessment:


Grading:
Four quizzes 50 points each,  200 points
Mid-term examination 100 points
Final examination 150 points
Four tax returns 50 points each, 200 points
Four tax research papers 50 points each, 200 points
Total possible for course:  750

Late Submission of Course Materials:
There is to be no late submission of course materials.  If the learner needs to miss a class, any materials due on the occasion of the missed class should be emailed, faxed to, or left in the facilitator's mail box prior to the beginning of the missed class.

Classroom Rules of Conduct:
Out of respect for other learners, please either turn off or set to "vibrate" all wireless communication devices.  If it is necessary to take the occasional phone call during a class, please excuse yourself from the class room.  Side conversations should be kept to a minimum to avoid distracting other learners and the facilitator.

Course Topic/Dates/Assignments:
Grading Scale:

90 - 100% A
80 up to 90% B
70 up to 80% C
60 up to 70% D
Below 60% F

 

Class Activities

Assignments

Tests

Meeting - 1

Introduction, Chapters 1 and 2

Read Chapters 3, 4, and 5

Prepare for quiz on chapters 1 through 5 next class meeting

Meeting - 2

10-question quiz; discuss chapters 3, 4, and 5

Chapter 3, Research Problem 3. Read chapters 7 and 8

Quiz

Meeting - 3

Discuss chapters 7 and 8. Review research problem.  Mid-term exam review. 10-question quiz over Chapter 7 and 8

Research Problem 1, Chapter 7.  

Mid-term exam next class meeting.

Meeting - 4

Mid-term exam

Read chapters 10, 11 and 12.

Mid-Term examination

Meeting - 5

Review mid-term exam. Discuss chapters 10, 11, and 12

Take home quiz over chapters 10, 11, 12.      Read chapters 17 and 19

 

Meeting - 6

Discuss Chapters 13, 17 and 19.  Quiz, Chapters 13, 17, and 19.  Review final examination

Research problem 2, Chapter 13.

Quiz over Chapters 10, 11, and 12 due

Meeting - 7

Final examination.
All tax returns due tonight.

Research Problem 1, Chapter 19

Final examination

Meeting - 8

Review Research problem 1, Chapter 19

 

 


Academic Honesty:
Academic integrity is the foundation of the academic community. Because each student has the primary responsibility for being academically honest, students are advised to read and understand all sections of this policy relating to standards of conduct and academic life.   Park University 2005-2006 Undergraduate Catalog Page 85-87

Plagiarism:
Plagiarism involves the use of quotations without quotation marks, the use of quotations without indication of the source, the use of another's idea without acknowledging the source, the submission of a paper, laboratory report, project, or class assignment (any portion of such) prepared by another person, or incorrect paraphrasing. Park University 2005-2006 Undergraduate Catalog Page 85-87

Attendance Policy:
Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.

  1. The instructor may excuse absences for valid reasons, but missed work must be made up within the semester/term of enrollment.
  2. Work missed through unexcused absences must also be made up within the semester/term of enrollment, but unexcused absences may carry further penalties.
  3. In the event of two consecutive weeks of unexcused absences in a semester/term of enrollment, the student will be administratively withdrawn, resulting in a grade of "WH".
  4. A "Contract for Incomplete" will not be issued to a student who has unexcused or excessive absences recorded for a course.
  5. Students receiving Military Tuition Assistance or Veterans Administration educational benefits must not exceed three unexcused absences in the semester/term of enrollment. Excessive absences will be reported to the appropriate agency and may result in a monetary penalty to the student.
  6. Report of a "F" grade (attendance or academic) resulting from excessive absence for those students who are receiving financial assistance from agencies not mentioned in item 5 above will be reported to the appropriate agency.

Park University 2005-2006 Undergraduate Catalog Page 89

Disability Guidelines:
Park University is committed to meeting the needs of all students that meet the criteria for special assistance. These guidelines are designed to supply directions to students concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, regarding students with disabilities. In the case of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Park University is committed to meeting the needs of all learners that meet the criteria for special assistance. These guidelines are designed to supply directions to learners concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the American with Disabilities Act of 1990, regarding learners with disabilities and, to the extent of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Additional information concerning Park University's policies and procedures related to disability can be found on the Park University web page: http://www.park.edu/disability .

Copyright:

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