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AC 312 Business Income Tax
Klein, Marc L.


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.
CourseAC 312 Business Income Tax DA
SemesterF1D2005
FacultyKlein, Marc L.
TitleAdjunct Faculty
Degrees/CertificatesCertified Public Accountant
Office Location6743 E Camino Principal, Tucson, AZ 85715
Office Hours8:00AM - 3:00PM Monday-Friday
Daytime Phone(520) 298-3890
E-Mailmklein@park.edu
merquid@aol.com
Semester DatesAugust 15-October 9, 2005
Class Days--T-R--
Class Time4:45 - 7:25 PM
Credit Hours3

Textbook:
Pratt, James W., Kulsrud, William N., FEDERAL TAXATION 2005 EDITION, ARC Publishing Company, Inc. 2004

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
Final Examination

Grading:
Mid-term Examination:  45%
Final Examination:     45%
Participation:         10%

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.

  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
 
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Copyright:
This material is copyright and can not be reused without author permission.