TAXATION

Masters of Science in Business Administration

BUS 650

Breyer State University
Instructor: Catherine Moriarty, MS

SYLLABUS

COURSE DESCRIPTION: A comprehensive and practical introduction to contemporary federal, corporate, and individual taxation which will provide the learner with all the tools necessary for wise tax planning, for the application of accounting strategies, and for applying concepts of taxation concretely to business endeavor.

TIME FRAME: This is a five-semester hour course. This course is allotted ten weeks of time. You must complete all of the requirements for the course successfully by the end of the ten-week period. The first day of week one will begin the day that you register for the course, or the day which you notify me that your textbook has arrived and you are ready to begin your studies. Please be cognizant of the time frame. It is rare that extensions of time are permitted, unless you have good justification. Upon successful completion of this course, you will be awarded five semester hours of credit.

TEXTBOOK: The following textbook is required for this course.

Book 1: Prentice Hall's Federal Taxation Comprehensive. Thomas R. Pope, Kenneth E. Anderson, and John L. Kramer. ISBN # 132389479.

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EXAMINATIONS: There will be two exams (one mid-term and one final). The format of the tests will be primarily discussion, application and multiple-choice, but composition is the prerogative of me and may be amended. Examinations will cover the material presented up to the point of the exam. Specifics of exam length and coverage will addressed prior to the exam. The exams will be completed no later than the last day of the week on week five and ten respectively.

a). Exam one will cover Section I, chapters 1 through 14 - Federal Taxation for Individuals.
b). Exam two will cover Section II , chapters 1 through 15 of Taxation of Corporations.

Hint: Exams will be taken online and graded by computer. They will be open book tests. The best way to prepare for exams is to read all assignments and to prepare all assignments ahead of time. The easiest way to make a poor grade on an exam is not to keep up. Most exams are application or multiple choice. Make sure that if a question has a choice of two of the above, all of the above, or none of the above, you read the question and answer completely. Also, make sure you look very closely at questions that say "not". They are not meant to be tricky but can be to some people.

GRADES AND DISTRIBUTION: There are 1000 total points available for the class.

* First ten assignments 80 points each
* Mid-term exam 100 total points
* Final exam 100 total points

GRADING: The grading scale for this course is as follows:

90-100%    = A
80-89%      = B
70-79%      = C
Below 70% = Fail

WRITTEN ASSIGNMENTS: There will several written assignments as well for this class. The material that shall be covered will come directly from the readings in the text. The readings will be of specified length and should be properly documented. You may take the exam anytime after completing the assignments for week 15 of the first section, but you cannot start the written assignment for the next half of the class until the exam is taken. As previously mentioned, this class has specific requirements for length of study. You may complete the course in a minimum or maximum of eight to ten weeks.

Each of the written assignments with the exception of the last one should be approximately four to five pages in length (double spaced) and cover the material as presented in the book. I would expect the last assignment to be much longer and to be done properly and adequately. All assignments are due no later than the week they are given and no earlier than the week they are given as well. Grammar is also very important. Please make sure that all assignments are presented as if in a business situation. Make believe that I am the president of your company and the reports are meant to be used in our business. Please be consistent with documentation. Questions concerning the assignments should be sent to me immediately when class starts and if they arise during the course, as soon as possible. The ten written assignments are available in the link call "assignments."

INSTRUCTOR AVAILABILITY: Upon registration, you will receive my e-mail address. Please e-mail me any questions. That is why I am here. I will do everything to help you as much as possible. Please do not wait until the end of the class to try to get help. It will be too late. Anytime your grade falls below C, I will try to contact you about it. If I do not, please do not hesitate to contact me through e-mail.

ATTENDANCE REQUIREMENTS AND SUBMISSION DEADLINES: You must submit all assignments in a timely manner. Other interactions are encouraged, but not necessary. Late assignments will result in point deductions for the written assignments. Late exams will only be accepted if an excuse is obtained from me prior to the exam. Warnings are given about exams prior to the beginning of the class. It is in the best interest of anyone wanting to "miss" an exam to get an excuse or to take the exam just prior to the due date. Interactions may be made with me through "chat rooms" during the class. These are not required, but can be set up. E-mail usually is the easiest method to work with me on material and the message boards. These appointments need to be made early and preparation is critical. The idea is to have any questions ready at the time of the "chatting." If interested, you may contact me via email. Please have questions ready at these appointments.

PREREQUISITES: This course is available only to those students enrolled in a graduate level business degree program at Breyer State University.

COURSE OBJECTIVES: Upon completion of this course, you will be able to:

1). Identify and define types of tax rate structures.
2). Determine taxation for individuals and for business entities.
3). Discuss federal tax laws in reference to the individual and the corporation.
4). Differentiate among taxation requisites for individuals, sole proprietorships, corporations, chapter S corporations, and partnerships.
5). Demonstrate an understanding of various accounting methods.
6). Describe the process an issues in tax planning.

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