mgt 135

mgt 135 - MGT 135 Federal Taxation Summer 2011 PROFESSOR Dr...

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MGT 135: Federal Taxation Summer 2011 PROFESSOR: Dr. John C. Anderson EMAIL: [email protected] CLASS LOCATION: Otterson 1S114 OFFICE HOURS: After class and by appointment. I am available for you, please ask if you need to see me. Note: This syllabus may be updated and revised at a later date. COURSE TIMES The class time is Monday and Wed. from 11:00AM to 1:50PM. The final exam is Friday, July 29, at 11:30am OBJECTIVES Students will learn about the framework of federal taxation for business, including the measurement of taxable income as income from operations, property acquisitions and cost recovery deductions, and property dispositions. The taxation of business income is studied through the various forms of business entity: Partnerships, Limited Liability Corporations (LLCs), S Corporations, and regular corporations or C corporations. The course covers the specified federal tax content of the Regulation portion of the CPA exam. PREREQUISITES Completion of MGT 132, Auditing MATERIALS Required Jones and Rhoades-Catanach, Principles of Taxation for Business and Investment Planning, 2011, McGraw-Hill. The text provides excellent preparation for the computer-based CPA exam, covering the specified federal tax content of the Regulation portion of the CPA exam. At the conclusion of the course students are directed to an online CPA Review simulation to prepare them to sit for the computerized CPA exam. The authors’ website, is a useful source for additional practice with online quizzes for students with solutions and their rationales. The focus of the homework and exams is to work through questions in preparation for the CPA exam. The text provides excellent coverage of the specified federal tax content of the Regulation portion of the CPA exam, as detailed by the learning outcomes listed below. These learning outcomes will be noted in both the lecture outlines provided in class and the assigned homework. ASSIGNMENTS AND GRADING: % Score X Points = Points Earned
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Midterm Exam 48 points Final Exam 48 points Homeworks 4 points ------------ Total 100 points Note: Homework must be turned in the day of class to receive credit. I realize that there are days you may need to miss class for legitimate reasons. Although late homeworks are not accepted for any reason, the lowest score of the homeworks will be dropped. There is no “extra credit” available, the final grade is based totally on the above assignments. At anytime, you can compute how you are doing in the class by computing the points earned as indicated above, and dividing that by the total possible points to date (do not round in calculating the points earned). Grades may be curved, with the final grades being assigned as follows (with no rounding): A 94 - 100 points C 74 - 76 A- 90 - 93 C- 70 - 73 B+ 87 - 89 D+ 67- 69 B 84 – 86 D 64 - 66
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This note was uploaded on 10/16/2011 for the course MGT 135 taught by Professor Andersen during the Summer '11 term at UCSD.

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mgt 135 - MGT 135 Federal Taxation Summer 2011 PROFESSOR Dr...

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