AC 312 Business Income Tax
S1J 2009 PV
Before and after class
January 12, 2009 – March 8, 2009
5:30 - 9:50 PM
AC309 (Individual Income Tax); AC320 (Intermediate Accounting I); & CS140 (Introduction to Computers)
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Learning Outcomes: Core Learning Outcomes
The test examines each learning outcome with 20 questions. Eighteen multiple-choice questions will be based upon a distribution of critical thinking concepts applied to a learning outcome. Two questions will examine a communication/writing component. Each question will be weighted as 5 points.
Link to Class RubricClass Assessment:
Exams: Three exams will be given during this course. Students will be notified in advance of changes in the material tested. Material from the class discussions, in-class problems, homework problems, and tax return problems will be covered in the exams. Exams will include multiple choice questions typically requiring calculations to support answers, tax return type questions, problems, and short answer questions that require application of course learning objectives.
Tax Problems: The tax return problems will require completion of Form 1120 including related schedules for a corporation (tax problem #1) and Form 1065 including related schedules for a partnership (tax problem #2). In addition to the exams, the tax return problems serve as assessment tools to ensure that the student has mastered all course learning objectives through application of this knowledge. Details related to the tax return problems will be given at least two class periods before the due date.
Homework Problems: Homework problems will be assigned on material covered. The problems to be completed will be assigned during the class period that the related chapter is discussed. The homework problems will be due on the exam due dates (Exams 1 & 2) or on the day of the exam before taking the exam (Final). Homework problems submitted after this time will not be accepted. Students should proactively make alternative arrangements to forward homework to the instructor, if necessary. The in-class problems will be discussed in class but will not count directly in the student’s final grades; though, this material will be covered on the exams.
Attendance/Class Participation: Attendance will be taken at the beginning of each class period. Students are expected to attend class and to participate in class discussions. Attendance/Class Participation will be worth 10 points of each student’s final grade and will be earned according to the following schedule:
Present less than six times…………..0 Points
Present six times…………………….5 Points
Present seven or more times……….10 Points
Final Grades will be determined based upon the following:
Grades will be computed using the following scale, although I reserve the right to make adjustments:
90 – 100%
666 – 740
80 – 89%
592 – 665
70 – 79%
518 – 591
60 – 69%
444 – 517
Less than 60%
The course grade for students will be based on the overall average of homework and tests taken during the course in accordance with the weighting of the various requirements as stated in the syllabus.
All final exams in all School of Business and Management courses will be comprehensive and will be closed book and closed notes. They will constitute 30% of the total course grade and will not be a take-home exam. They will be completed during the test week in the period designated by the registrar or by the Proctor in the case online courses. If calculators are allowed, they will not be multifunctional electronic devices that include features such as: phones, cameras, instant messaging, pagers, and so forth. Electronic Computers will not be allowed on final exams unless an exception is made by the Dean of the School of Business and Management.
Classroom Rules of Conduct:
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 2008-2009 Undergraduate Catalog Page 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 2008-2009 Undergraduate Catalog Page 87
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2008-2009 Undergraduate Catalog Page 89-90
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. 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 .
Last Updated:12/14/2008 1:24:01 PM