GENERIC
COURSE SYLLABUS
I. Course Course Course
Prefix Number Name Credit Lecture Lab
ACC 244 Income Tax Accounting
3 3 0
II. Course Prerequisite:
Recommended: ACC 153
III. Course (Catalog) Description:
Course
offers practical study of current federal and
IV. Learning Objectives
Student will learn to apply the income tax laws as they
relate to the following topics:
A. Tax
Computations
B. Income
Inclusions and Exclusions
C. Capital Gains
and Losses
D. Business and
Personal Deductions and Credits
E. New Tax Law
F. Tax Research
V. Academic
Integrity:
Students
and employees at
·
cheating,
·
plagiarism
(turning in work not written by you, or lacking proper citation),
·
falsification
and fabrication (lying or distorting the truth),
·
helping
others to cheat,
·
unauthorized
changes on official documents,
·
pretending
to be someone else or having someone else pretend to be you,
·
making
or accepting bribes, special favors, or threats, and
·
any other behavior that violates
academic integrity.
There
are serious consequences to violations of the academic integrity policy.
Oakton’s policies and procedures provide students a fair hearing if a complaint
is made against you. If you are found to
have violated the policy, the minimum penalty is failure on the assignment and,
a disciplinary record will be established and kept on file in the office of the
Vice President for Student Affairs for a period of 3 years.
Details
of the Code of Academic Conduct can be found in the Student Handbook.
VI. Outline of Topics
-
In Example -
Ch
3 Overview
Ch
4 Gross Income
Ch
5 Exclusions
Ch
6 Deductions - General, Trade or
Business
Ch
7 Business/Investment Losses and
Passive Activity Losses
Ch
10 Property Transactions - Basis
Determination & Gains & Losses
Ch
11 Property Transactions - Treatment of
Capital & 1231 Assets
Ch
9 Tax credits, Prepayments &
Special Methods
VII. Methods of Instruction
-
In Example -
A. Lecture
& Discussion
B. Problem
Solving
C. Case
Problems
VIII. Course Practices Required
-
In Example -
Students
must perform on a college level in reading, writing, problem solving, oral
presentation and tax research.
IX. Instructional
Materials:
-
In Example -
Text: Intermediate
Accounting by Keiso, Weygandt, Warfield 12th Edition with FASB Update, Looseleaf Edition w/Wiley Plus
access code
X. Methods of Evaluating Student
Progress
-
In Example -
A. Three Tests (100 points each)
Final
Exam (200 points)
Homework
(6 points each)
Quizzes
(10 points each)
Projects/Cases
(50 points each)
Attendance
is considered if a student is between grades.
B. A point
scale based on total possible points.
90
- 100% = A
80
- 89% = B
70
- 79% = C
60
- 69% = D
59%
& Below F
XI. Other Course Information
If
you have a documented learning, psychological, or physical disability, you may
be entitled to reasonable academic accommodations or services. To request accommodations or services,
contact the ASSIST office in the
Effective
beginning term Summer 2006 ending term
(term) (year) (term) (year)
Syllabus
prepared by: Jay Cohen
Reviewed by
Dept/Program chair: Jay Cohen
Approved by
Dean: Bradley P. Wooten May 2006