NORTHERN VIRGINIA COMMUNITY COLLEGE
ALEXANDRIA CAMPUS
Science, Technologies and Business Division
(Rev. 06-02-2015)
Principles of Federal Taxation I
Office: Rm. 352, Bisdorf Bldg.
Acc 261
Email: Jgale@nvcc.edu
Jim Gale, CPA
Hours: To be announced
Fall 2015
Home
Home Page:
Page: Http://www.nvcc.edu/home/jgale
Http://www.nvcc.edu/home/jgale
Home
Page:
Blackboard
https://nvcc.my.vccs.edu/jsp/home.jsp
Blackboard Site:
Site: Http://www.nvcc.edu/home/jgale
https://nvcc.my.vccs.edu/jsp/home.jsp
Text: CCH Federal Taxation Comprehensive Topics, 2016,
Prerequisite: None. (Some accounting background is helpful).
Placement: This is the only tax course required in the AAS degree for Accounting. This
course is also required for the CPA exam.
SCOPE: This course deals mainly with federal taxation of individuals, though some
topics pertinent to business transactions may also be covered. Major topics include
exemption deductions, gross income, allowable itemized deductions, tax years, and
taxability of gains and losses as well as the Alternative Minimum Tax (AMT).
GRADING & EXAMS: In this course there will be four open-books, open-note exams. I
will drop the lowest grade of your tests. Each graded exam thus constitutes 100 points
out of 300 possible graded points in your final grade. Calculators will usually be allowed
on exams, but students must provide their own. Final grade from averages will be based
on the following scale:
90 - 100 = A
80 - 89 = B
70 - 79 = C
60 - 69 = D
Below 60 = F
Exam Schedule:
Exam I: Chapters 1, 2, 3, 13 & 4
Exam II: Chapters 5, 6 & 7
Exam III: Chapters10, 11 & 12
Exam IV: Chapters 8 & 9
Page two
ADMINISTRATIVE AND ACADEMIC POLICIES:
1. Regular prepared attendance is expected. Failure to meet this policy could adversely
affect the student's grade.
2. The college policies regarding withdrawals will be strictly adhered to. These policies are
spelled out in the College schedule of classes and course catalog. It is the student's
responsibility to comply with stated policy, including processing and preparing all
paperwork. The last day to withdraw without grade penalty is Tuesday Nov 3rd, 2015.
3. Homework assignments will not normally be collected and/or graded. These assignments
are an important part of the course and failure to complete them will have a negative
impact on test performance.
4. There will be absolutely no make-up or early tests. Failure to take the test when
scheduled will result in the grade of "0" for the missed exam. That missed test will
constitute the "dropped" exam.
5. Excessive absences could result in a student not being awarded credit for a course. If you
do not attend at least one class during the first three weeks you will be
administratively deleted from the class.
6. Cell Phones, pagers, etc. must be turned off while in the classroom.
7. Special Needs/Disabilities: If you are seeking accommodations based on a disability, you
should provide the instructor based on a disability data sheet, which can be obtained from
the Counselor for Special Needs. You need to bring this to the instructor’s attention at the
beginning of the semester.
8. The following activities, among others, will be considered cheating in this course and
will result in appropriate disciplinary action including but not limited to a possible grade
of "F" for the course:
 Talking during any exam;
 The giving or receiving of any assistance on any exam or graded assignment
unless authorized by this instructor.
 The use of books, notes, or any unapproved item on any exam or graded
assignment.
9. Specific attendance and grade issues cannot be discussed over the telephone or via email. You MUST see me personally to discuss these matters, for your privacy.
Page three
ASSIGNMENTS & COURSE SCHEDULE:
The following schedule lists the order of chapter coverage and each chapter's
assignments. Assigned problems should be normally completed by the week following the
chapter's coverage in class, at which time they will be reviewed. Students are expected and
encouraged to participate in this process.
Don’t forget to Download the notes for every chapter (except chapters 1 & 2) PRIOR to
the class meeting! Http://www.nvcc.edu/home/jgale
Download the Homework solutions by logging into the Blackboard site for this course.
https://nvcc.my.vccs.edu/jsp/home.jsp
Week
1
Chapter(s) Covered
Chapter 1 & 2
Assignments
2
Ch 3
33, 34, 62 & 63
3
Ch 13
29, 31 & 69
4
Ch 4
21, 25 & 32
5
Exam I
6
Ch 5
24, 30 & 38
7
Ch 6
24 & 36
8
Ch 7
31, 43 & 52
9
Exam II
Download HW Solutions Set II
10
Ch 10
22, 30 & 38
11
Ch 11
21, 23 & 31
12
Ch 12
35 & 49
13
Exam III
14
Ch 8
26, 29 & 54
15
Ch 9
50 & 61
16
Final Exam
None, Except Download Ch 3 Notes
& Download HW Solutions Set I
Note: This schedule is subject to change and/or adjustment, changes to be announced in class. It
is the student's responsibility to be aware of them