AC 312 Business Income Tax
F1M 2007 CH
Bellman, Debra L.
August 20 - October 14, 2007
4:45 - 7:15 PM
AC309, AC320, CS140
West Federal Taxation: Corporations, Partnerships, Estates & Trusts. 2008 Annual Edition. Hoffman/Raabe/Smith/Maloney. South-Western.
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 email@example.com or call 800-927-3024Resources for Current Students - A great place to look for all kinds of information http://www.park.edu/Current/.
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:
The techniques and tools used to accomplish the objectives of this course include examinations, quizzes, homework, discussions, and participation.
Homework 10 @ 2 points each 20
Quizzes 10 @ 2 points each 20
Examinations 2 @ 30points each 60
A 93 - 100
B 85 - 92.99
C 78 - 84.99
D 70 - 77.99
F Below 70
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.
Classroom Rules of Conduct:
Computers make writing and revising much easier and more productive. Students must recognize though that technology can also cause problems. Printers run out of ink and hard drives do crash. Students must be responsible for planning and meeting deadlines in spite of technology. Be sure to save copies of your work to disk, hard drive, and print a paper copy for backup purposes.
Participation: The format for this class will work much more effectively with maximum participation. There are no ideas that should not be discussed, because in the "real world" there are no ideas that will not be encountered.
Competition: A certain amount of competition is healthy and will be encouraged. Classmates are expected to disagree and point out the flaws in the theories/observances of their peers. They are not expected to be abusive, but rather to build a positive contrary argument to the point already raised.
Respect: We will respect the views and opinions of our classmates. These views and opinions may have developed due to cultural/environmental differencs and our task is to understand and respect these differences.
Confidentiality: That which is said or written within the class is not to be discussed outside the class, without the expressed permission of the individual(s) involved. The intent is to create a safe environment in which an individual can speak freely about past and present experiences.
Reading & In-Class Problems
Chapter 1 & 2
Ch 1: 14,15,17,26,44,45, 50
Chapter 3 & 4
Ch 2: 1,2,6,12,13,29,42,44,48
Ch 3: 4,7,29,35,39,40
Chapter 5 & 6
Ch 4: 2,3,4,9,12, 21,30,34,40,47,48
1120 return page 2-45 #1
Exam Chapters 1 - 6
Ch 5: 1,2,11,24,30,40,42
Ch 6: 2,3,16,24,35,48,52,54
Ch 10: 1,2,3,6,8,11,14,17,22,34
1065 problem page 10-51
Ch 11: 1,3,12,17,23,24,25,30
1120S problem page 12-44
Ch 12: 2,3,10,14,17,24,27,31,49,53
Ch 13: 6,9,17,35,38,45
1041 problem page 19-38
Ch 19: 4,22,23,33
Exam Chapters 1-6,10-13
Go over exam, Special Topics
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
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
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
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 .
Last Updated:7/14/2007 12:11:40 PM