ACCT-3321_002_Fall_20112012 - TEXAS A&M UNNIVERSITY...

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TEXAS A&M UNNIVERSITY – CORPUS CHRISTI COLLEGE OF BUSINESS COURSE SYLLABUS- Fall 2011 Course Numbers : ACCT 3321.001 & .002 (11-12:15 Tu/Th & 7-9:30 W) OCNR 259 Course Name : Federal Income Tax I Instructor : Dr. Valrie Chambers, 324 OCNR, 361-825-6012 E-mail: valrie.chambers@tamucc.edu Office Hours : Tu/Th 10-11 am; 4 – 5:30 pm and W 6-7 pm. Or by appointment, email or Blackboard Prerequisites : ACCT 2301, ACC 2302, and Junior standing or above. Required Materials : Taxation of Individuals , 2011 or 2012 Ed. by Spilker, Ayers, Robinson, Outslay, Worsham, Barrick and Weaver, McGraw-Hill. Instructor advises you to purchase the combined tax text if you plan on taking Tax II to save money. Texts may be purchased by chapter on-line. Course Description : This course introduces students to a broad range of tax concepts. The course emphasizes the role of taxation in the business decision- making process. The course introduces the tools to conduct basic tax research and planning. Relationship to Other Coursework : ACCT 3321 is the first course in taxation in the accounting curriculum. It introduces the legislative and judicial process resulting in the dynamic evolution of the U.S. tax system as it applies to individuals. It also introduces many of the concepts and doctrines that apply to the taxation of business entities. The treatment of the many transactions and items of income and expense differs under tax rules from those that would apply under generally accepted accounting principles. Learning Objectives: By the end of this course, the students will be able to: demonstrate the ability to apply tax principles to specific problems in a meaningful way so as to maximize taxpayer wealth and benefit.
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understand the legislative and judicial development of important provisions of federal income tax law. demonstrate an awareness of the ethical and professional responsibilities related to tax practice. demonstrate technical knowledge of laws relating to the Federal income taxation of individuals, property transactions, and the general principles of Federal income taxation relating to business entities. research common tax problems using electronic tax services. prepare a tax return using professional tax preparation software. Instructional Methodology : Instructional methods include lectures, class discussions and applications, including the preparation of tax returns, client memoranda, and the conduct of elementary tax research and policy analysis. The goal of these methods is to guide the student to a technical understanding of the income tax laws and the development of professional judgment in tax matters, including recognition and consideration of the importance of non-tax factors in decision-making.
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ACCT-3321_002_Fall_20112012 - TEXAS A&M UNNIVERSITY...

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