Syllabus Entrance
Printer Friendly
Email Syllabus

AC 309 Individual Income Tax
Bulie, Kenneth B.


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 309 Individual Income Tax

Semester

S1G 2007 GR

Faculty

Bulie, Kenneth B.

Title

Senior Professor

Office Location

421 Demers Ave STE 3 Grand Forks ND 58201

Office Hours

As arranged

Daytime Phone

701-795-5062

E-Mail

Kenneth.bulie@pirate.edu

ken@bulielaw.com

Semester Dates

January 7, 2007 to March 3, 2007

Class Days

Monday and Wednesday

Class Time

4:45 - 7:25 PM

Prerequisites

AC 201 and CS 140

Credit Hours

3


Textbook:

Individual Income Taxes, West Federal Tacation, Hoffman, Smith, Willis,  South Western Publishing Company, 2007 Edition.

Additional Resources:

McAfee Memorial Library - Online information, links, electronic databases and the Online catalog. Contact the library for further assistance via email or at 800-270-4347.
Career Counseling - The Career Development Center (CDC) provides services for all stages of career development.  The mission of the CDC is to provide the career planning tools to ensure a lifetime of career success.
Park Helpdesk - If you have forgotten your OPEN ID or Password, or need assistance with your PirateMail account, please email helpdesk@park.edu or call 800-927-3024
Resources for Current Students - A great place to look for all kinds of information http://www.park.edu/Current/.


Course Description:
A study of the current Federal Income Tax law with emphasis on its application to individuals as part of a cooperative effort with the Internal Revenue Service. PREREQUISITES: AC201 and CS140 3:0:3

Learning Outcomes:
  Core Learning Outcomes

  1. Prepare Federal, state and city income tax returns for clients.
  2. Treat clients in a respectful and professional manner.
  3. Prepare working papers and schedules to support income tax returns.
  4. Use computer software to plan and report tax information.
  5. Organize and compile client-prepared data.
  6. Pass a written comprehensive examination on individual income tax law.


Core Assessment:
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 Rubric

Class Assessment:

Examinations, Chapter questions, problems, comprehensive final examination   

Grading:

Chapter Problems                           190 points
Test I                                              100 points
Test II                                             100 points
Test III                                            100 points
Definitions                                       100 points
Problem I                                          50 points
Problem II                                         50 points
Total Points Available                       690 points
 
93-100%         A
84-92%           B
75-83%           C
70-74%           D
Below 70%      F

All final exams will be comprehensive and will be closed book and closed notes.  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 Associate Dean.

Late Submission of Course Materials:
Instructor will not accept assignments late, and late assignments will receive a grade of "zero"

Classroom Rules of Conduct:

All work turned in for credit must be exclusive work of the individual student. Class attendance is mandatory. Work must be completed and handed in on a timely basis. The instructor will be available outside of class either by appointment, phone, or e-mail.

Course Topic/Dates/Assignments:

COURSE TOPICS/DATES/ASSIGNMENTS:  

 

Chapter 1, questions 4,7,9,10,12, 17 Chapter 2, questions 1,2 Chapter 3, questions 1,2,4,5,6,7,8,9,10,11,13,14,18,21,22,24,25,27,29,31 Chapter 4, questions 1,2,3,4,5,6,7,8,9,10,13,15,16,17,18,19 Chapter 5, questions 3,4,5,7,8,11,17,28 Chapter 6, questions 3,4,6,10,17 Test I Tax Problem I Chapter 7, questions 6,7,8,11,12,13,16,22,29,33 Chapter 8, questions 1,2,3,4,5,9,11,24,25,26,28,32 Chapter 9, questions 2,9,10,15,18,19,23 Chapter 10, questions 3,7,12,13,18 Chapter 11, questions 2,3,6,12,17,25,27,28 Chapter 12, questions 6,11,17 Test II Tax Problem II Chapter 13, questions 3,9,14,15,38,40,44,45 Chapter 14, questions 1,2,3,4,6,10,15,28 Chapter 15, questions 1,2,3,4,5,9 Chapter 16, questions 1,2,3,4,5,10,21 Chapter 17, questions 1,14,15 Chapter 18, questions 1,2,11,17 Chapter 19, questions 1,6,8 Definitions Test III

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 2006-2007 Undergraduate Catalog Page 87-89
“Academic Honesty is required of all members of a learning community.  Hence, Park will not tolerate cheating or plagiarism on tests, examinations, papers or other course assignments.  Students who engage in such dishonesty may be given failing grades or expelled from Park.”

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 2006-2007 Undergraduate Catalog Page 87
Plagiarism—the appropriation or imitation of the language or ideas of another person and presenting them as one's original work—sometimes occurs through carelessness or ignorance.  Students who are uncertain about proper documentation of sources should consult their instructors.”

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 "W".
  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 2006-2007 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 .



Rubric

CompetencyExceeds Expectation (3)Meets Expectation (2)Does Not Meet Expectation (1)No Evidence (0)
Evaluate and define accounting concepts identified by:                                                                                                                                                                                                     
Outcomes
2,3,4,5,6                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
Evaluate and define the financial transaction(s) in order to record, adjust or correct per the Internal Revenue Service Code
Q1, Q4, Q8, Q12, Q15
100-80 %
 
Evaluate and define the financial transaction(s) in order to record, adjust or correct per the Internal Revenue Service Code
Q1, Q4, Q8, Q12, Q15
60-79%
 
Evaluate and define the financial transaction(s) in order to record, adjust or correct per the Internal Revenue Service Code
Q1, Q4, Q8, Q12, Q15
50-59%
 
Evaluate and define the financial transaction(s) in order to record, adjust or correct per the Internal Revenue Service Code
Q1, Q4, Q8, Q12, Q15
Less than 50%
 
Synthesize data to produce a logical flow of informational reporting  per established accounting rules and standards,Synthesis                                                                                                                             
Outcomes
2,3,4,5,6,                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
Assemble the correct and ethical tax treatment for given transactions in order to prepare accurate tax returns per the Internal Revenue Service Code
Q3, Q6, Q7, Q11, Q14
100-80 %
Assemble the correct and ethical tax treatment for given transactions in order to prepare accurate tax returns per the Internal Revenue Service Code
Q3, Q6, Q7, Q11, Q14
60-79%
Assemble the correct and ethical tax treatment for given transactions in order to prepare accurate tax returns per the Internal Revenue Service Code
Q3, Q6, Q7, Q11, Q14
50-59%
Assemble the correct and ethical tax treatment for given transactions in order to prepare accurate tax returns per the Internal Revenue Service Code
Q3, Q6, Q7, Q11, Q14
Less than 50%
Analysis,Analysis of transactional data                                                                                                                                                                                                                    
Outcomes
,2,3,4,5,6                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
,Analyze financial transactions recorded in the book of original entry and adjust, record or post to prepare accurate tax returns per the Internal Revenue Service Code
Q2, Q5, Q9, Q10, Q13
100-80 %
 
,Analyze financial transactions recorded in the book of original entry and adjust, record or post to prepare accurate tax returns per the Internal Revenue Service Code
Q2, Q5, Q9, Q10, Q13
60-79%
 
,Analyze financial transactions recorded in the book of original entry and adjust, record or post to prepare accurate tax returns per the Internal Revenue Service Code
Q2, Q5, Q9, Q10, Q13
50-59%
 
,Analyze financial transactions recorded in the book of original entry and adjust, record or post to prepare accurate tax returns per the Internal Revenue Service Code
Q2, Q5, Q9, Q10, Q13
Less than 50%
 
Application of established rules and logic per regulatory and commercial standards,Evaluation                                                                                                                                                              
Outcomes
1,                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
Demonstrate and interpret financial data for preparing
individual income tax returns in order to comply with the Internal Revenue Service Code
Q16, Q17, Q18
100-80 %
Demonstrate and interpret financial data for preparing individual income tax returns in order to comply with the Internal Revenue Service Code
Q16, Q17, Q18
60-79%
Demonstrate and interpret financial data for preparing individual income tax returns in order to comply with the Internal Revenue Service Code
Q16, Q17, Q18
50-59%
Demonstrate and interpret financial data for preparing individual income tax returns in order to comply with the Internal Revenue Service Code
Q16, Q17, Q18
Less than 50%
Terminology,Content of Communication written essay                                                                                                                                                                                                         
Outcomes
,1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
,Assess the student's ability to understand and communicate/ write the reasoning for knowledge acquired through out the course as it relates to
preparing individual income tax returns
Question 20
100-80 %
 
,Assess the student's ability to understand and communicate/ write the reasoning for knowledge acquired through out the course as it relates to preparing individual income tax returns
Question 20
60-79%
 
,Assess the student's ability to understand and communicate/ write the reasoning for knowledge acquired through out the course as it relates to preparing individual income tax returns
Question 20
50-59%
 
,Assess the student's ability to understand and communicate/ write the reasoning for knowledge acquired through out the course as it relates to preparing individual income tax returns
Question 20
Less than 50%
 
Technical Skill in Communicating written essay,Concepts                                                                                                                                                                                                    
Outcomes
4,                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
Demonstrate the knowledge and skill to evaluate, apply and discuss tax solutions
Question 19
100-80 %
Demonstrate the knowledge and skill to evaluate, apply and discuss tax solutions
Question 19
60-79%
Demonstrate the knowledge and skill to evaluate, apply and discuss tax solutions
Question 19
50-59%
Demonstrate the knowledge and skill to evaluate, apply and discuss tax solutions
Question 19
Less than 50%
Application,First Literacy Technical knowledge and application                                                                                                                                                                                             
Outcomes
,                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
,Student will demonstrate a knowledge of individual taxation within the scope of AC 309 to assist them in performing their job functions or enhancing their accounting and tax knowledge
Overall Score
100-80 %
 
,Student will demonstrate a knowledge of individual taxation within the scope of AC 309 to assist them in performing their job functions or enhancing their accounting and tax knowledge
Overall Score
60-79%
 
,Student will demonstrate a knowledge of individual taxation within the scope of AC 309 to assist them in performing their job functions or enhancing their accounting and tax knowledge
Overall Score
50-59%
 
,Student will demonstrate a knowledge of individual taxation within the scope of AC 309 to assist them in performing their job functions or enhancing their accounting and tax knowledge
Overall Score
Less than 50%
 
Second Literacy Transcendence of applied learning,Whole Artifact                                                                                                                                                                                           
Outcomes
,                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
Student will demonstrate a knowledge of individual taxation to be successful citizens, employees or world leaders as they better understand the economic/ monetary drivers of the contemporary world we live in
Overall Score
100-80 %
Student will demonstrate a knowledge of individual taxation to be successful citizens, employees or world leaders as they better understand the economic/ monetary drivers of the contemporary world we live in
Overall Score
60-79%
Student will demonstrate a knowledge of individual taxation to be successful citizens, employees or world leaders as they better understand the economic/ monetary drivers of the contemporary world we live in
Overall Score
50-59%
Student will demonstrate a knowledge of individual taxation to be successful citizens, employees or world leaders as they better understand the economic/ monetary drivers of the contemporary world we live in
Overall Score
Less than 50%
Component                                                                                                                                                                                                                                                  
Outcomes
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
    

Copyright:

This material is protected by copyright and can not be reused without author permission.

Last Updated:1/8/2007 3:00:57 PM