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Remember, these are brief outlines of my lectures and you are responsible for taking class notes, as questions will come from my discussion comments that give meaning to those points. During lectures I will discuss some background information you do not need for the exam, which means the other issues I discuss are fair game for the exam. This Is a major Incentive to come to class, pay attention, and take good class notes. If you do not take notes, how can you remember my comments 3-4 weeks later for an exam?See â€Å"General announcement # 2† general announcements (click it) for instructions About 20 or more questions will come from text reading review assignments – for this exam these Logic Kernel chapter Word reviews: 1 (Logic), 2 (constitution), and 11 (voting, elections & campaigns – answer only questions 1-19. ) – these review questions re your only text reading responsibility for exam 1. When I provide chapter reading review questions like this, know these are actual questions from which I will randomly select some for the reading portion of the exam.I will not ask anything else from the chapter other than the reading review questions provided. This eliminates mystery & surprise regarding exam contents. Especially for you freshmen, this is harder than it looks, and will take a number of hours to look up the answers in the text. Study them carefully and you will have no problem with the reading questions oration of the exam. Since I have given you the actual reading questions, I will not give you the answers before the exam, so do the best you can; this is a learning exercise. When you buddy up to study with others, do not trust the answers of others.Validate it with your own eyes or suffer the consequences if your buddy is wrong. If you find a bad question, email me your class time with the chapter & question problem with your page reference, and I'll check it out, but will not give the answer. I will be careful not to choose a ny that are inaccurate or confusing. There is o excuse for you to miss one of these questions if you study. If it was me, I would look up the correct answer and when confident, I would delete all the wrong answers so I am Just reinforcing the question and the correct answer when I study.My last tip is to manage-study both class lectures and reading reviews daily so not overwhelmed by cramming right before an exam – which does not work, as some will discover. (c) Website essay portions. 7-10 questions will come from my website essay reading assignment. To find this information, go to General Announcement # general announcements (click it) and follow those instructions carefully about the hyperlink there titled â€Å"why studying the U. S.Constitution, as well as national and state and local politics, is so important to each citizen. † You are only responsible on exam #1 for the specific items mentioned in its instructions. Another key word bullet outline assignment â₠¬â€œ then study your outline. (d) General Announcement # 5 general announcements (click it) provides specific study ideas for my exams. Yeah Spring 2013 SAN FRANCISCO STATE UNIVERSITYCourse Syllabus Course:ACCT 508- Federal Tax Accounting I Prerequisite:ACCT 301 with grade of C or better, or ACCT 303 with grade of C- or better. Professor:Tim Hurley, M. B. A. , J. D. , LL. M. Office:SCI 355 Office Hours:M 3:00-4:00, W 5:00-7:00, TH 6:00-7:00; by appointment Office Phone: E-mail:[email  protected] edu Required Text:Hoffman & Smith, Individual Income Taxes, South-Western Federal Taxation 2013 Spring 2013 SAN FRANCISCO STATE UNIVERSITYCourse SyllabusCourse:ACCT 508- Federal Tax Accounting I Prerequisite:ACCT 301 with grade of C or better, or ACCT 303 with grade of C- or better. Professor:Tim Hurley, M. B. A. , J. D. , LL. M. Office:SCI 355 Office Hours:M 3:00-4:00, W 5:00-7:00, TH 6:00-7:00; by appointment Office Phone: E-mail:[email  protected] edu Required Text:Hoffman & Smith, Individual Income Taxes, South-Western Federal Taxation 2013 Spring 2013 SAN FRANCISCO STATE UNIVERSITYCourse Syllabus Course Description Federa l Taxes I is a study of the Internal Revenue Code as it affects individuals and sole proprietorships.Basic competence in tax returns, terminology, and tax calculation are emphasized. Extensive coverage is given to tax accounting methods, rates, exemptions, credits, dependents, gross income inclusions and exclusions, capital gains and losses, deductions associated with a trade or business (including depreciation), and personal deductions such as charitable contributions, interest, taxes, and medical expenses. Married filing jointly, married filing separately, head of a household, surviving spouse, and single filing status are defined and explained. Course Goals: To provide the student with an in-depth look at U. S. federal income tax law with primary emphasis on income taxation for individuals * To expose the student to the authoritative sources of U. S. federal income tax law interpretation * To begin the development of necessary research skills * To make the student aware of the im portance of tax planning in business and investment decisions Grading Components Component Possible Points Exam I 100 (approximately 21%) Exam II 100 (approximately 21%) Comprehensive Final Exam 140 (approximately 29%) Tax Return Assignments 65 (approximately14%) Aplia Homework 40 (approximately 9%) Participation 30 (approximately 6%) Total Possible Points = 475 Aplia You must sign up for Aplia. 1. Connect to http://login. cengagebrain. com/ 2. If you already have an account, sign in. From your Dashboard, enter your course key (DB3V-FC2F-GAY3) in the box provided, and click the Register button. If you don't have an account, click the Create a New Account button, and enter your course key when prompted: DB3V-FC2F-GAY3. Continue to follow the on-screen instructions. Aplia is a course page designed by the publisher of the book but controlled by me where I will place the syllabus, homework assignments, practice questions, practice exams, etc. It gives instant feedback on the questions a nd is a great way to study for an exam. * Homework assignments are due on Aplia by Sunday at 11:00 PM. * Homework assignments will begin with Chapter 3 (in week 3). * Aplia homework is worth 40 points. You will receive 40 points only if you complete all assignments when due and answer 50% of the questions correctly on each assignment. * Partial credit is awarded at the professor’s discretion.Email Requirement The University has assigned you an email address. You are on a class email list that I will use to send important information to you. Thus, you must know your university email address and check your email regularly. Academic Integrity Plagiarism is a form of cheating or fraud. It occurs when a student misrepresents the work of another as his or her own. Plagiarism may consist of using the ideas, sentences, paragraphs, or the whole text of another without appropriate acknowledgement, but it also includes allowing another person to write or substantially alter work that a student then submits as his or her own.Any assignment found to be plagiarized will be given a failing grade. All instances of plagiarism in the Department of Accounting will be reported to the Department Chair, and may be reported to the University Judicial Affairs Officer for further action. Special Learning or Physical Accommodations Policy If you have a disability and need assistance in any way, please let me know as soon as possible. This course adheres to San Francisco State University’s policy on the accommodation of disabled students. Classroom Policies To maintain an appropriate learning environment in the classroom, students must conduct themselves in a professional manner so as not to disturb other students or the instructor. Please be respectful to other students and to me by arriving to class on time, not sleeping, and not talking during class unless it is to contribute to a class discussion. If it is absolutely necessary to leave during class, then sit near the d oor. * No laptops. * Please turn off all phones before coming to class. * Texting during class is strictly prohibited. Please take the same seat for each class; it helps me to learn your names. * If class is canceled for any reason, the assignments for that day will be due in the next class. Make-up exams Exams will only be given during scheduled class periods. Make-up exams will not be given. If you have a scheduling conflict, then you need to drop the course. Withdrawal from Class If you should decide to drop or withdraw from this course or withdraw from the University, you must comply with the official procedures (confer with the Office of the Registrar) or receive a grade of â€Å"F† for this course.Students who stop attending class without officially withdrawing from the course receive a grade based upon the total points they have accumulated. Ordinarily, the result will be an â€Å"F† grade. Attendance / Participation / Homework Attendance will be taken at the be ginning of each class meeting. If you do not attend class, it is likely that you will not pass this course. Taxation is not something that you can learn on your own and then take the exam. Like most Accounting courses, this is a problem-based course. At the end of each chapter, you will find problems.In addition, I will post additional problems that we will work in class. It is essential that you work and rework these problems and that you are able to do them on your own before the exam without looking at the answers. It is expected that readings and problems will be completed prior to class. Students should be expected to be called on in class, and students should therefore be prepared to discuss the assigned materials and problems from each class. Participation – Generally, I will ask for volunteers to help in class discussions and to assist me in working out homework problems.You earn the participation points for volunteering. If I do not get a volunteer, I will call on st udents at random. If I call on you and you are unprepared or ill prepared, you will lose participation points. Texting During Class – If you text during class, you will lose all participation points for that class. If this continues, on the third such occurrence, I will drop your grade one letter grade. Just because I do not call you out during class for texting does not mean that I did not see you. A few comments on grades and grading: * Failure to complete all course requirements will result in receiving a course grade of F. Extra credit is not part of the course grading plan. * Where there are close calls on grades, I will look to see if there is an improving trend and consider other positive factors in your overall performance such as class participation and conduct. * Students are encouraged to discuss concerns about their performance or course grades with the instructor at any time. * No grades will be provided or discussed over the telephone. Class Schedule This repres ents planned topics and problems; however, it will be modified as necessary to ensure that course material is covered adequately or to respond to special circumstances.The listing of assignments presented here is incomplete. Additions or deletions will be made as the semester progresses. Note that you must track the progress we have made and make sure you are prepared for class. Chapter Number| Topic| 1| An Introduction to Taxation and Understanding the Federal Tax LawAssignment: skim the chapter | 2| Working with the Tax Law (Read pages 2-1 to 2-19) Assignment: 11, 17| 3| Computing the TaxAssignment: 3,4,18,19,20,28,29,32,33,34,39(a);(b),42,44,47| | MIDTERM I (tentative) – 100 POINTS| | Gross Income: Concepts and InclusionsAssignment: 23 (answer only how much of the $9,000 annuity payment will be included in Betty’s income in 2000), 35, 52, 53, 56(a)| 14| Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges (Read 14-1 to 14-20)Assignment: 30, 36, 44, 51, 53(a)+(b),; Chapter 3 – 51| 5| Gross Income: ExclusionsAssignment: 8, 28, 29, 34, 48, 56(b)| 6| Deductions and Losses: In GeneralAssignment: 27, 34, 41, 48, 61| | MIDTERM II (tentative)– 100 POINTS| | Deductions and Losses: Certain Business Expenses and LossesAssignment: 33, 37, 56| 8| Depreciation, Cost Recovery, Amortization, and DepletionAssignment: 31, 33, 34, 36, 37, 40, 49| 9| Deductions: Employee and Self-Employed-Related ExpensesAssignment: 33, 36, 42, 46, 48| 12| Tax Credits and PaymentsAssignment: | COMPREHENSIVE FINAL EXAM – 140 POINTSMay 23 10:45 – 1:15|