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Course Syllabus
Course Information Fall 2011 ACCT 6351- Individual Income TaxSection 001 Tuesday 1:00-3:45 PM Room SOM 2.107 Section 501 Tuesday 7;00-9:45 PM Room SOM 1.117 Professor Contact Information Arthur M. Agulnek Office Phone 972-883-4773 Fax-972-867-4245 SOM 4.222 Preferred method of communication-eLearning e-Mail Office hours By Appointment Course Pre-requisites, Co-requisites, and/or Other Restrictions There is no prerequisite for this course
Course Description An introductory course in Individual Income Taxation. It is a prerequisite for all the other courses in the tax program-and is an important element in the Uniform CPA Examination. A Knowledge of individual income tax is important in developing relationships with key executive clients and is the foundation for financial planning.
Student Learning Objectives/Outcomes To understand and apply income tax concepts which influence decision making for individual taxpayers including determination of taxable income Develop an understanding of the basic tax model and how it applies to all types of global tax situations. To understand the ethical considerations in a tax practice To develop tax and business communication skills To develop an understanding of the impact of technology to the tax practitioner
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Required Textbooks and Materials Mandatory West Individual Income Taxes-2012 Hoffman, Smith, Willis Student Edition with CD ISBN-13:978-1-111-22167-6 Optional Study Guide ISBN-1-111-82451-7 Southwestern Cengage Learning Southwestern Cengage Learning
Week #
Date
8/30/11
9/6/11
Chapter 2
Chapter 3 Questions and Problems 2,3,4,7,8,9,12,13,19,20,21, 28,39, 42,& 46 Class Discussion Questions and Problems 2,3,4,6,7,8,12,17,19,31,38,40,
9/20/11
Chapter 4
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Chapter 5
FALL 2011 ACCT 6351-001 ACCT 6351-501 45,and 60(put data onto workpaper) Class Discussion
Questions and Problems 2,5,8,11,12,21,28,31,34,41,43, 47,& 48 Class Discussion Questions and Problems 2,4,8,11,17,19,21,29,34,37, 45,50,51,53, & 61
10/4/11
Test #1
Chapters 1-6
10/11/11
Chapter 7
10/18/11
Chapter 8
Class Discussion Questions and Problems 4,28,29, 30,31,32, 34, 35,39,50,54,55,56,57&59 (depreciation section only) Tax Research Project Due
10/18/11
Class Discussion Questions and Problems 2,3,8,10,11,20,23, 34,38,39,40,44 &45 Class Discussion Questions and Problems 2,6,10, 12,16,24,28,29,32,38,39,40,& 43
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Class Discussion 10 11/1/11 Chapter 11 Questions and Problems 4, 11, 17, 18, 26, 34, 38, 40, 50, 56 & 57
12 11/15/11
Chapter 12
Class Discussion Questions and Problems 4, 5, 13, 17, 31, 39, 42, 43, 47, 54, & 58
Chapter 14
Class Discussion Questions and Problems 6,20,21,28,31,35,39,45, 49,50, & 55 Questions and Problems 7, 19, 24, 26, 29, 30, & 33 Case Study/Tax Return Due
Class Discussion 14 11/29/11 Chapter 17 Questions and Problems - -12, 15, 23,34, 37, 38,42, 45, & 49
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Requirements for Research Paper-Due 10/18/11PLEASE READ THIS ENTIRE SECTION TO AVOID ANY MISUNDERSTANDINGS 1. 2. State the relevant facts. UTD has available for students use of the RIA on-line tax service (Checkpoint). The use of this system or a comparable computerized research system is required. Cite one or more of the following items in your short answer: a. Code Sections b. Treasury Regulations c. IRS Revenue Rulings d. Court Cases and/or Letter Rulings 4. The format must be in the following format: Facts Issues Conclusions Rationale-an analysis of the authorities that you used in arriving at your conclusions. You should cite the relevant cases, rulings, etc and tie them back to your fact pattern. Any other format will not be acceptable and the paper will not be graded Recommendations-if fact pattern and conclusion lend themselves to this. You must use a bulletized approach in writing the paper. Do not cite IRS publications (i.e. Pub 590 Pub xxx or instructions to a tax form (10 points lost if you do). If the problem states write a letter-DO NOT DO IT-just follow the instructions noted above.
3.
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5.
FALL 2011 ACCT 6351-001 ACCT 6351-501 The paper should be no more than two pages in length, typed and double-spaced. Please note the length-of the paper. The paper is due on 10/18/11 The paper will be graded on: a. b. a. b. c. Professionalism Logical format Clarity-easy to understand by others Creativity Appropriate and acceptable writing style of a graduate student
6. 7.
The basis for grading the paper is as follows: Writing is clear, brief, articulate grammatically correct Conclusions and rationale are logical, feasible, specific and are supported by analysis Conclusions are correct and rationale cites appropriate authorities 20 points 15 points
10 points
5 points
50 points
TOPICS FOR RESEARCH PAPER Please note assigned cases First name begins with:
Chapter/Research Prob. #
________________________________________________________________________
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Case Study/Tax Returns/Group Project: Information concerning the case study/tax return will be posted in eLearning. The case study is one of the 2 case studies in the textbook. You must use a tax preparation software product-a typed return is unacceptable and will result in a zero (please note this requirement) The case/study/tax return is a team project-I will put the teams together. The case study/tax return/team project will be due no later than 11/22/11 Check eLearning regularly-team assignments, additional information and check numbers will be posted.
Grading Policy Maximum Points 1. 2. 3. 4. Two Tests Preparation of Tax Return-team Tax Research Paper Last Examination TOTAL POINTS 200 100 50 150 500
FINAL GRADES A=440-500 B=390-439 C=350-389 F=<350 Any curve is at the discretion of the instructor. Class Participation: Students should read the assigned chapter and complete the assigned problems prior to class and participate in class discussion. The final grade for the course may be enhanced as a result of class participation.
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There will be a 20 point penalty per day for each day that an assigned project is late. If you can NOT be in class when an assignment is dueemail / or Fax are satisfactory ways of complying with due dates. Last Examination: The last examination will be limited to Chapters 12,1417.The exam will be held on 12/6/11.
Make up exams-which are rare-will be determined by instructor on a case-by-case basis Late work-loss of 20 points/day Classroom attendance and participation can enhance total points listed above.
No special assignments other than those listed in the assignments-therefore, please do not ask to do a special project to get pointsthat is done in high schoolnot in my class at UTD. Please shut your cellphones off during class. In addition, please refrain from texting and e-mailing during class. It is disruptive to everyone in the room including me. ________________________________________________________________________
Classroom behavior Behave as you would want me or another to behave towards you if our positions were reversed. However, should you fail to behave in a manner that I find acceptable, then do not be surprised if I ask you to change your behavior, nor be surprised if I ask you to leave the classroom after you fail to change your behavior
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Academic Integrity
The faculty expects from its students a high level of responsibility and academic honesty. Because the value of an academic degree depends upon the absolute integrity of the work done by the student for that degree, it is imperative that a student demonstrate a high standard of individual honor in his or her scholastic work. Scholastic dishonesty includes, but is not limited to, statements, acts or omissions related to applications for enrollment or the award of a degree, and/or the submission as ones own work or material that is not ones own. As a general rule, scholastic dishonesty involves one of the following acts: cheating, plagiarism, collusion and/or falsifying academic records. Students suspected of academic dishonesty are subject to disciplinary proceedings. Plagiarism, especially from the web, from portions of papers for other classes, and from any other source is unacceptable and will be dealt with under the universitys policy on plagiarism (see general catalog for details). This course will use the resources of turnitin.com, which searches the web for possible plagiarism and is over 90% effective.
Email Use
The University of Texas at Dallas recognizes the value and efficiency of communication between faculty/staff and students through electronic mail. At the same time, email raises some issues concerning security and the identity of each individual in an email exchange. The university encourages all official student email correspondence be sent only to a students U.T. Dallas email address and that faculty and staff consider email from students official only if it originates from a UTD student account. This allows the university to maintain a high degree of confidence in the identity of all individual corresponding and the security of the transmitted information. UTD
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Disability Services
The goal of Disability Services is to provide students with disabilities educational opportunities equal to those of their non-disabled peers. Disability Services is located in room 1.610 in the Student Union. Office hours are Monday and Thursday, 8:30 a.m. to 6:30 p.m.; Tuesday and Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30 a.m. to 5:30 p.m. The contact information for the Office of Disability Services is: The University of Texas at Dallas, SU 22 PO Box 830688 Richardson, Texas 75083-0688 (972) 883-2098 (voice or TTY)
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These descriptions and timelines are subject to change at the discretion of the Professor.
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