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COURSE SYLLABUS The
The Accounting and Information
Management Programs Course: Corporate Taxation- AIM-6352-0G1 Instructor: Charles Solcher, JD, CPA Semester: Fall 2005 | Course
Information
| Technical
Requirements
| Course
Access | Communications | | Student
Assessment
| Scholastic
Dishonesty
| Course
Evaluation
| Course
Schedule | Instructor Information Instructor Charles
Solcher, JD, CPA Senior Lecturer in Accounting
and Information Management Telephone:
972-883-6347 (Office), 972-713-8828 (Home) Office: SOM
4.810 E-mail: solcher@utdallas.edu
Use of WebCT Email
and Discussion Features E-mail: Please use WebCT to
communicate with the instructor or TA.
This is a closed
system and only the
person to whom the message is address is allowed access. Discussion: This feature can be
used to post messages to other members of the class. This is an open system and all
class members can access posting on the Discussion Board. The Instructor and
the TA do not normally response to these messages. Personal messages should be
sent by email and not posted on the Discussion Board. Web site: http://www.utdallas.edu/~solcher Office Hours: By Appointment TA: Jaya Dash-Tripathy E-Mail: jaya_dash@rediffmail.com Course Objectives To Use Critical Thinking To understand and apply income tax concepts that influence
decisions of corporate managers. The course will concentrate on tax
effects in the following areas:
1. Creation of Corporations
2. Corporate Distributions
3. Corporate Reorganizations
4. Tax Practice and dealing
with the IRS To determine how distributions affect the tax liabilities
of both the shareholders and the corporate entity. To apply concepts to determine the best course of action
for both the shareholders and the corporate entity. To Understand the Ethical
Considerations in Tax Practice To appreciate the requirements and concepts contained in
the Statement on Responsibilities in Tax Practice. To understand the ethical issues that confront both
individual taxpayers and tax practitioners on a day-to-day basis. To Enhance Communication Skills To
improve communication skills, students will 1.
Prepare two Federal Corporate income tax returns and 2.
Prepare a research paper on a corporate tax issue. To Enhance Understanding and Use
of Technology By requiring the use of an on-line tax research system in
the preparation of a research paper. Course Prerequisite AIM 6351
or equivalent Course Approach The
course will rely heavily on lectures, PowerPoint presentations, textbook
assignments and chapter quizzes. Course Preparation and
Participation Each
student must accept the responsibility for course preparation. Thus, for
each session, every student must study the assigned chapters, listen to the
lectures and view the points presentations. In addition, each chapter will
be followed by a graded quiz. Online Tests/Quizzes You can
access quizzes by clicking the Online Quizzes icon and then clicking the
available quiz title links. Each quiz is timed and can only be accessed once
within the scheduled time window. Please read the on-screen instructions
carefully before you click the Begin Quiz button. After each quiz is graded
and released for reviewing, you may go back to the quizzes page and click the
“Completed” link under status column of the quiz to review your quiz results
and any feedbacks from the instructor. Professional Linkages Corporate
taxation is an important area for all accounting firms, including large
international, regional and local firms. It continues to be a way of
developing key relationships with executives. Course Materials West
Federal Taxation – Corporations, Partnership, Estate and Trusts, 2006
Edition, by Hoffman, Smith and Willis, Thomson-Southwestern Publishing. Textbooks
and other bookstore materials can be ordered online through MBS Direct
Virtual Bookstore: http://direct.mbsbooks.com/utd.htm.
They are also available in UTD Bookstore and Off-Campus Books. In
addition to a comfortable level of computer and Internet literacy, certain
minimum technical requirements must be met to enable a successful learning
experience. Technical requirements include but not limited to: Hardware
Software
Web
Browser Configuration To view
WebCT courses you need one of the WebCT supported browsers listed above with JavaScript
enabled and cookie enabled. It is also important that you set the cache
settings of your browser to verify web documents “Every Time”. The
methods for configuring these settings vary among browsers. Please follow
this web link provided by WebCT to tune-up your browser: http://www.WebCT.com/quickstart/viewpage?name=exchange_browser_tuneup. This
course is developed using a web course tool called WebCT. It is to be
delivered entirely online. You will be notified by email about the course
access information at the start of the course. You’ll need to have a UTD
NetID and password (your UTD Unix/Email ID and password) to access the
course. If you have not used a UTD NetID account yet, you can go to http://netid.utdallas.edu/ to initiate your account shortly
before or at the start of the semester. Your UTD NetID is your WebCT ID to
be used to log on to the UTD WebCT courses. For more information, please
check out this NetID
FAQs page. The
URL for the course login page is: http://WebCT.utdallas.edu. You can login to the course
whenever you want. You are required to meet all deadlines for the
assignments and exams and also any schedules for class activities or tasks
the course requires. You should login to the course site regularly to check
course updates, discussion board messages, etc. You’ll access “My WebCT” page after you login. The page
listed all the courses you’ve registered. You can click the course title to access
the course Home page which displays several icon links. Clicking each icon
link will take you to different subsidiary pages containing the course
content elements or built-in course tools. Some navigation components such as
the Navigation Bar with Course Menu on the left side, the Menu Bar and the
path link on the top and the Action Menu on the content page can help you
navigate within the course site. To get
started with a WebCT course, please see Getting
started: Student WebCT Orientation. For more information about WebCT tool usage, please see
the WebCT’s Student Help Index. Within the course site, you can always click HELP
on the WebCT Menu Bar to find information and answers. You can also check out
the Orientation
Center to Online Learning and WebCTprovided on WebCT’s web site. For more WebCT
information and its learning resources, visit http://www.WebCT.com. If you
have any problem with your UTD account or connection to the UTD WebCT server,
you may email to: assist@utdallas.edu or call UTD computer help call
center at: 972-883-2911. If you encounter any technical difficulties
with the course, you can send an email to gmbasupport@utdallas.edu. WebCT
built-in communication tools: There are four built-in communication tools to facilitate
learning, communication and collaboration. A course conferencing system, the Discussion,
allows the communications among all course participants. Discussion topics or
groups can be set up for topic discussions and homework assignments. You can
use course Mail tool to communicate privately with instructor and
classmates. The Chat tool can be used for real time communication
among course participates. Finally there is a Whiteboard tool also
allows real-time interaction among course participants using a graphical
interface. Instructor may schedule times to use the Chat and/or Whiteboard
tools for office hours and class discussion sessions. Grading
System Maximum
Points
Tests: Each test will consist of four
problems. There are sample tests and
solutions posted on WebCT. Quizzes: There
are 9 quizzes. Quizzes are due at the end of each
chapter and will be graded out of 10. Research Paper:
Students are encouraged to develop corporate topics that are of
interest to them. For those students
who do not have a topic, a list of suggested topics is posted on WebCT. Students must submit the topic selected for
approval by Requirements for Research Paper:
1. State the relevant
facts.
2. Cite the following items
that apply to your solution or the recommended course of
action:
a. Code Sections
b. Treasury Regulations
c. IRS Revenue Rulings
d. Court Cases
e. Letter Rulings 3.
UTD has available for students use the RIA or CCH on-line tax service.
The use of this system or a comparable computerized system is
required.
4. Discussion of code
sections, regulations, revenue rulings, court cases and
letter rulings that apply. 5.
State a conclusion or recommended course of action.
6. The paper should be about
8 pages in length; typed and
double-spaced.
7. The paper is due on
8. The paper will be
grade on:
a. Professionalism
b. Logical format c. Clarity. Tax Returns: Information concerning the tax
returns will be posted on Final Examination: The final examination is
comprehensive. Translation
of the total point score into a letter grade will be based on the instructor’s
judgment. The letter grade will reflect each student's performance
relative to the course and standards expected of graduate students at
the Proctored
Final Exam Information This
course requires a proctored final examination. An on-campus class exam
session is scheduled on ( Students
who are not able to attend this exam session with instructor can arrange an
individually proctored exam with a testing service of their choice at any
date within this required exam time window: ( Important, Time- Sensitive Requirement Study
teams may be formed immediately at the start of the course and posted on the
Discussion Board. To facilitate the process, the following information,
formatted as shown below, must be sent to the instructor immediately upon
logging-in to the course through the course internal e-mail: 1. Last Name; First Name; UTD Degree
Program and Expected Graduation Semester 2. Day- time Telephone Number and FAX
Number; Day and Evening Email Addresses 3. Collegiate Degrees Earned; Years
Earned; Name(s) of the Granting Institution(s) 4. Number of Earned Collegiate
Semester Hours of Accounting; Where Earned (Institution) 5. Name of Current Employer; Your
Position or Title; Months with Employer 6. A Short Statement of Your Career
Objectives and How You Expect This Course to Help The university has policies and discipline procedures regarding
scholastic dishonesty. Detailed information is available on Scholastic Dishonesty web page.
All students are expected to maintain a high level of responsibility with
respect to academic honesty. Students who violate university rules on
scholastic dishonesty are subject to disciplinary penalties, including the
possibility of failure in the course and/or dismissal from the university.
Since such dishonesty harms the individual, all students and the integrity of
the university, policies on scholastic dishonesty will be strictly
enforced. As required by UTD academic regulations, every student
needs to complete an evaluation for each enrolled course at the end of the
semester. An online instructional assessment form will be made available for
your confidential use. Please look for the course evaluation link on the
course Homepage during the last two weeks of the semester. Your feedback and
comments are greatly appreciated.
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