ACCT 5400 – Taxation 1 - Syllabus Fall 2010
G5 Brooks Hall
542 – 5954
Tuesdays 9:30-10:30 and Wednesdays 1:30-2:30 and by appointment
8:00 – 9:15 – Caldwell 204
Taxation of Individuals, 2011 Edition, Spilker, Ayers, Robinson, Outslay, Worsham,
Barrick, and Weaver (McGraw-Hill/Irwin).
ACCT 2102H or ACCT 2102
A basic federal income tax course covering concepts of taxation applicable to all taxable
entities but primarily relating to individuals. Introduces research approaches to tax problems as well as
methods of analysis most appropriate to taxation issues.
The course syllabus is a general plan for the course; deviations announced to the class by me may be
This class will use eLC as our main form of communication outside of the
The website for eLC is http://elc.uga.edu.
You are preparing to become a successful
business person, thus you are responsible for checking the website
as I will use it for
announcements, required class materials, homework solutions, grade status, etc. Failure to assume the
responsibility of knowing the material available on eLC is unprofessional and will be taken into account
in your professionalism grade, i.e., avoid the temptation to be lazy and send a quick e-mail asking a
question for which the answer has already been provided on the syllabus, eLC, etc.
Please use eLC to send any e-mails related to the class.
E-mails sent to other addresses will be
You will also receive e-mail correspondence related to the class via eLC.
I will try to respond
to all REASONABLE emails sent via eLC by the end of the next academic day.
Do not expect
responses on weekends or holidays. If you email me a question, and do not hear back within the next
academic day, I either did not receive your email or the answer to your question is already available in
the syllabus or on eLC.
To forward your e-mail from eLC to another address, do the following:
Log into eCL;
Click on “My Settings”, “My Tool Options”, and check the box next to “Forward all messages to the
e-mail address in my profile”; and
Click on “My Profile” and add/change the e-mail address to which all messages will be forwarded.
This course provides an introduction to the concepts of taxation.
The course is
designed to provide a framework for understanding the structure of our federal income tax system while
introducing some of the specifics of this system.
The specific goals of this class are: (1) develop a basic
understanding of the federal income tax laws in the United States, (2) develop an understanding of the
most relevant types of taxes applicable at the federal level and how each is calculated, and (3) provide a
framework for integrating income tax planning into accounting and business decisions.
A contractual perspective is utilized to develop a framework for integrating income tax planning into the