THE UNIVERSITY OF NORTH CAROLINA AT GREENSBORO
BRYAN SCHOOL OF BUSINESS AND ECONOMICS
ACC 648
Advanced Study in Taxation and Business Law
Course Syllabus
Instructor: Katie Davenport, CPA
Office:
Phone:
Email:
Bryan 341
336.256.0111 cadavenp@uncg.edu
Office Hours: By appointment
Course Description :
An in depth study and review of specialized current topics in taxation and business law. This course is only offered online.
This course is very intensive and will require 20 or more hours per week.
Course Credit: 1:1
Prerequisites:
ACC 655 and Permission of Instructor or Program Director required.
Course Objectives :

LO 1 - Recognize and understand the legal duties and responsibilities of accountants in practice,

LO 2 - Evaluate agency relationships in the context of business law,

LO 3 - Evaluate the impact of multiple regulatory practices on businesses,

LO 4 - Apply the factors impacting taxpaying entities to specific business situations,

LO 5 - Apply the factors impacting flow-through entities to specific business situations.
Required Text :
Prentice Hall’s Federal Taxation 2013 Comprehensive
Pope, Anderson, Kramer
CPAexcel Courseware
You may either use the soft cover book or ebook. You must have access to the web-based homework and testing materials (multiple choice questions, simulations, and quizzes).
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Grading :
Course grades will be determined as follows:
Homework
Quizzes
Comprehensive Final Exam
Plan of Study
Application to Sit For CPA Exam
Final Assessment
The grading scale is as follows:
B+ = 87 – 89
A = 100 - 93
B = 83 - 86
C+ = 77 - 79 C = 70 - 76
10%
50%
25%
5%
5%
5%
A- = 90 - 92
B- = 80 - 82
F = 69 and below
All grades will be posted on Blackboard. It is your responsibility to make sure they are recorded correctly. Please contact me immediately if there is an error.
Academic Integrity Policy:
Students are expected to know and abide by the Academic Integrity Policy in all matters pertaining to this course. Please visit http://sa.uncg.edu/handbook/academic-integrity-policy/ for a copy of the policy.
Student Conduct:
Students are expected to know and abide by the Student Code of Conduct. Students who behave in an unprofessional manner will be dismissed from the course. “An academic community of integrity upholds accountability and depends upon action in the face of wrongdoing. Every member of an academic community – student, group/organization, faculty member, and staff – is responsible for upholding the integrity of the community.”
Please visit http://sa.uncg.edu/handbook/student-code-of-conduct/ and http://bae.uncg.edu/assets/faculty_student_guidelines.pdf for further information.
Student Disabilities:
Any request for special accommodation must come through the Office of Accessibility Resources and Services with the appropriate paperwork. Please visit http://ods.uncg.edu/ for further information.
Students in Distress:
UNCG cares about your success as a student. We recognize that students often balance many challenging personal issues and demands. Please take advantage of the University resources designed to help. For assistance accessing these resources, please contact the Dean of Students Office at 336.334.5514 or Student
Academic Services at 336.334.5730. The Counseling and Testing Center is available for mental health assistance at 336.334.5874.
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Course Grading and Evaluation:
The final grade that you receive in this class depends upon your grades on homework assignments, quizzes, completion of a plan of study, application to sit for the CPA exam, comprehensive final exam, and an evaluation of the plan of study.
Homework Assignments:
Homework assignments are designed to help you master the material. You should watch the lectures and complete the associated multiple choice questions and simulations assigned each week. You have unlimited attempts to complete the homework assignments. Your goal should be to complete each assignment with 100% accuracy and completion.
You will receive one homework grade each week. The grade will be an average of the grades you receive on each segment assigned for the week. Note: Any lesson segment with a grade of 90% or less will receive a zero for the segment . Completion of assignments after the due date will receive a grade of zero. All homework must be completed in CPAexcel.
Quizzes:
Cumulative quizzes will be given each week. Each quiz will consist of 50 multiple choice questions. The quiz is timed. You will have one hour and forty-five minutes to complete each quiz. The quizzes are closed book/closed note. You will only have one attempt to complete each quiz.
Comprehensive Final Exam:
A comprehensive final exam will be given on Tuesday, June 17, 2014 from 9:00 am – 11:00 am. The exam must be taken in person during the designated exam period. The final exam will count as 25% of your final grade.
There are no make-up quizzes except for approved University absences. If you are unable to take a quiz, please try to notify me at least 48 hours prior to the quiz. Failure to notify me within 24 hours after the scheduled quiz will result in a grade of zero. At the time of notification, I will determine whether to consider the absence excused or unexcused and follow University policy. In the event you miss a quiz for medical or psychological circumstances, you must provide me with written verification.
Additional Assignments:
Study Plan
A written study plan outlining your plan to complete the requirements will be due. See Blackboard for additional information regarding assignment requirements.
Application to Sit for the CPA Exam
A completed copy of the application to sit for the CPA Exam will be due. See Blackboard for additional information regarding assignment requirements.
Evaluation of Study Plan
At the end of the five week session, an evaluation of your study plan should be submitted. See Blackboard for additional information regarding assignment requirements.
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May 16, 2014 Study Plan Due
May 16, 2014 Homework Assignment 1 Due
(LO 1)
May 17, 2014 Quiz 1 Due
May 23, 2014 Application to Sit for CPA Exam Due
May 23, 2014 Homework Assignment 2 Due
(LO 1)(LO 2)
May 24, 2014 Quiz 2 Due
May 30, 2014 Homework Assignment 3 Due
(LO 2)(LO 3)
May 31, 2014 Quiz 3 Due
June 6, 2014 Homework Assignment 4 Due
(LO 4)
June 7, 2014 Quiz 4 Due
June 13, 2014 Homework Assignment 5 Due
(LO 5)
June 14, 2014 Quiz 5 Due
June 14, 2014 Evaluation of Study Plan Due
June 16, 2014
9:00 am – 12:00 am
Final Exam
Ethics and Responsibilities in Tax Practice
Legal Duties and Responsibilities
Contracts
Contracts (Continued)
UCC Articles
Debtor/Creditor Relationships
***Cumulative***
Bankruptcy
Agency
Federal Securities Regulation
Anti-Discrimination/Employee
Welfare/FUTA
Union and Employee
Relations/Antitrust/Patents
Business Structures
Property Transactions
Gross Income
***Cumulative***
Exclusions
Employee Benefits/Retirement Plans
Deductions
Individual Tax Issues
Tax Credits
Corporate Taxation
Multijurisdictional Tax Issues
***Cumulative***
Tax Exempt Entities
Partnership Taxation
S Corporation Taxation
Estate and Gift Taxation
Fiduciary Taxation
Tax Research
Tax Planning/Business Entity Choice
***Cumulative***
***Cumulative***
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