ACCT 307 Syllabus_Fall 2009


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CALIFORNIA STATE UNIVERSITY SAN MARCOS ACCT 307 – Tax Accounting Fall 2009 TR: 3:00 – 4:50 p.m. (MH 201) TR: 5:00 – 6:50 p.m. (MH 203) INSTRUCTOR: Dr. Larry Detzel, CPA, CFP OFFICE HOURS: OFFICE: Markstein Hall 435A TR 2:15 - 2:55 pm TR 6:55 – 7:25 pm PHONE: EMAIL: (760) 750-4262 [email protected] & other mutually convenient times COURSE DESCRIPTION (CSUSM CATALOG) Introduction to federal tax concepts with emphasis on individual taxpayers; includes an overview of the statutory construction and methods for accessing tax information. COURSE OBJECTIVE The objective of this course is help you develop professional competence and integrity with regard to federal income taxation by helping you acquire an understanding of fundamental federal income tax law as it pertains to individuals and as it relates to the Topics listed in the Tentative Schedule (see pp. 3-4), and the ability to apply this law to resolve individual income tax issues. (More specific learning objectives related to each topic are listed at the beginning of each chapter in the course text. Those required for this course are listed in the Tentative Schedule .) WHY SHOULD YOU WANT THIS KNOWLEDGE? Whether you will be an accountant in public or private practice, federal income taxation is likely to be a very important consideration to those who employ you. Thus, even if you do not expect to focus on taxation in your career, you will find that a thorough knowledge of income tax fundamentals enhances your ability to serve your “employer.” As a result, it increases the likelihood that you will have a “rewarding” career. Of more immediate concern, perhaps, it increases the probability that you will pass the CPA exam. TEXT REQUIRED Prentice-Hall’s Federal Taxation 2010: Comprehensive by Pope, Anderson, and Kramer OPTIONAL (Online resources) On-line text Companion Website at ecific_Languages/English/Grammar__Usage__and_Style/ CLASS FORMAT Class sessions will consist primarily of my explaining the tax law and our discussing how the law applies. We will begin by examining how the law applies to facts presented in a homework problem. Then, quite often, we will change the facts and examine how the law applies to the new facts. Remember, your objective is to learn the law and how it applies to virtually any facts, not just those presented in a single homework problem. It is highly unlikely that you will encounter precisely the same facts later -- on an ACCT 307 exam, the CPA exam, or in real life. Homework problems are excellent illustrations, but that is all. TIPS FOR SUCCESS
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