AC 312 Business Income Tax
F2HH 2008 PA
Gould, Richard D.
B.S. Management/Accounting - Park UniversityMaster of Accountancy - Miami UniversityCertified Public Accountant
3890 Indian Ripple Road, Beavercreek, OH
May 26, 2008 to July 27, 2008
5:30 - 10:30 PM
AC309, AC320, and CS140
Textbook: Hoffman, Raabe, Smith, Maloney West Federal Taxation - 2008 Edition - Corporations, Partnerships, Estates & Trusts Thomson South-Western Publishing ISBN-13: 9780324380392 or ISBN-10: 0324380399
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
Additional Resources: Textbook websites are listed below
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 firstname.lastname@example.org or call 800-927-3024Resources for Current Students - A great place to look for all kinds of information http://www.park.edu/Current/.
Educational Philosophy: The instructor's educational philosophy is one of interactiveness based on lectures, readings, quizzes, cases, dialogues, & examinations. The instructor will engage each learner to encourage the exploration of ideas, issues and contradictions.
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: Examinations, Projects, and Participation
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: Faculty members are expected to dismiss from their classrooms students whose behavior is detrimental to good order in the classroom. Such behavior includes, but is not limited to, the use of abusive or obscene language, attending the class under influence of drugs or alcohol, etc. Students who are dismissed from class may be given failing grades, suspension, or expulsion from Park University. Students whose behavior, either verbal or written, is detrimental to the good order of Park University may be subject to disciplinary action ranging from suspension to expulsion from Park University. Students who exhibit abusive or obscene language or behavior toward administrative personnel or support staff are also subject to suspension or expulsion from Park University.
Meeting - 1
Understanding and Working with the Federal Tax Law
Corporations: Introduction and Operating Rules
Meeting - 2
Corporations: Special Situations
Corporations: Organization and Capital Structure
Meeting - 3
Corporations: Earnings & Profits and Dividend Distributions
Corporations: Redemptions and Liquidations
Meeting - 4
Taxation of International Transactions
Chapters 1 - 6
Meeting - 5
Partnerships: Formation, Operation, and Basis
Partnerships: Distributions, Transfer of Interests, and Terminations
Meeting - 6
Project 1 Due
Meeting - 7
The Federal Gift and Estate Taxes
Meeting - 8
Family Tax Planning
Income Taxation of Trusts and Estates
Meeting - 9
Project 2 Due
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 .
1. Instructor reserves the right to change weekly assignments and grading criteria based on the Instructor's assessment of the class. Any changes will be announced in class.
2. Email is the most efficient way to contact the instructor with questions about the material covered. Students should document their question(s) as best as they can and leave a contact phone number. All questions to the instructor will be addressed within 24 hrs.
Last Updated:9/23/2008 3:03:36 PM