SYLLABUS ACCY 199A

COURSE: Accounting 199A (Winter Intercession, 2002)

INSTRUCTOR: Dr. Kent W. Meyer

TEXT(S): An Introduction to Business Entities: West 2001 Ed.; Willis.

RECOMMENDED: Selected Federal IRC Code Sections and Regulations, 2001 Ed.; West or CCH.

OFFICE: TAHOE 2098

OFFICE HOURS: TBA

PHONE: 916.278.7141 and [email protected]

COURSE OBJECTIVE: To introduce you to the basic principles, statutes, and court decisions relating to federal taxation with a primary emphasis on business entities.

INTRODUCTION: You are about to begin the study of the most complex system of law ever written. An understanding of these laws is essential to the economic success of every business, as well as to the economic success of every individual. If you are able to master these laws you will have gained a skill that will benefit you in any career you choose.

GRADING: Examinations: There will be three exams during intercession, one each week. Each will be worth 100 points. Exams will consist of short answers questions.

Final Grade: Your final grade will be based upon your total points for the semester. Your total points will be curved. Each exam will also be curved to give you an indication of your current class standing.

Class Attendance: Attendance and participation are essential to success in this subject. You cannot master this subject on your own.

COURSE CONTENT: We will cover approximately four to five chapters per week.

Week Chapter(s) Topics

1 1,2,6,3,7 Intro., Tax Law, Accounting (Periods & Methods), Gross Inc., Property Transactions

2 8,4,5,13 Bus. Deductions, Losses and Limitations, Tax Credits, Corp. AMT

3 14,16,9,10 Comparative Forms of Business, Individuals, Corporations, Corporations

4 11,12 Partnerships and LLC's, S Corporations

 

INSTRUCTOR HOMEPAGE: Back to Dr. Meyer's Main Page