Additional Resources: Internal Revenue Code (see internet URL: www.irs.ustreas.gov)
RIA Tax Handbook
Students are encouraged to but are NOT required to purchase the supplemental guide to the textbook.
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: Learning through lectures, readings, and problem solving based on real life situations and experiences.
Learning Outcomes:Specific learning objectives are stated in each chapter in the text. The student will learn to apply applicable rules and regulations to a tax situation or event, determine and calculate the tax consequences, evaluate various tax forms, and defend a position supporting their analysis of the position.
Course Assessment: Mid-Term Examination
Grading: Mid-term Examination: 45%
Final Examination: 45%
Late Submission of Course Materials: Make-up examinations will be given for excused absences with prior authorization from the instructor. Make-up examinations may be given for unexcused absences; however, a minimum 10% grade reduction penalty will apply.
Classroom Rules of Conduct: Students are expected to attend all classes and be on time. Students are responsible for all material in the textbook whether covered in class or not. Supplementary material that is covered in class is also the student's responsibility. Homework assignments will be given in class. It is the student's responsibility to find out about such materials and assignments.
Course Topic/Dates/Assignments: A detailed class schedule will be provided on the first night of class.
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.
Park University 2005-2006 Undergraduate Catalog Page 89
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:
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