ACCK-406-110 Fall 2014
Texas A&M University - Central Texas
ACCK 406-110 Fed. Tax Acctg.-Adv
INSTRUCTOR AND CONTACT INFORMATION
Instructor: Tamara LaBombard
Office: N/A
Phone: (254) 681-7969
Email: tlabombard@ct.tamus.edu
Preferred method of contact is through TAMUCT email.
Office Hours:
I do not have office hours since I am an adjunct professor. However, I am available for
conferences by appointment.
Mode of instruction and course access:
This course is a 100% online course and uses TAMUCT Blackboard Learn system
(https://tamuct.blackboard.com). You will use the Blackboard username and password
communicated to you separately to logon to this system.
You will also be using the CengageNow website to complete homework assignments and exams.
Here is the link for the homework site that contains most of the homework assignments and all of
the tests.
http://login.cengagebrain.com/course/E-TWQN388CQUSX3
Student-instructor interaction:
I will be checking Blackboard every Monday, Wednesday and Friday. However, I check my
email daily. If you need immediate assistance please email me or text me at the number
listed above.
UNILERT
Emergency Warning System for Texas A&M University – Central Texas
UNILERT is an emergency notification service that gives Texas A&M University-Central
Texas the ability to communicate health and safety emergency information quickly via
email, text message, and social media. All students are automatically enrolled in UNILERT
through their myCT email account. Connect at www.TAMUCT.edu/UNILERT to change
where you receive your alerts or to opt out. By staying enrolled in UNILERT, university
officials can quickly pass on safety-related information, regardless of your location.
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ACCK-406-110 Fall 2014
COURSE INFORMATION
Course Overview and description: Current income tax law and tax accounting procedures.
Preparation of income tax returns of partnerships and corporations.
When starting a business, its owners must decide whether to operate as a sole
proprietorship, a partnership, a corporation, a limited liability company, or a limited partnership.
This course discusses the various considerations that enter the decision-making process in
choosing the form of doing business. The tax consequences of doing business by using
corporations, partnerships, and S corporations from creation, to operating, distribution, and
dissolution are discussed.
Furthermore, the impact of transactions on corporations and shareholders, the
partnership and its partners is emphasized throughout the course. All students who complete this
course will benefit and enhance their professional careers from the tax knowledge obtained in
this course.
Course Objective: The purpose of this course is to prepare the student to learn to interpret
and apply the tax code provisions, acquire the basic knowledge necessary to prepare basic tax
forms, and acquire the ability to research a tax question and use the information gained to
prepare more complex tax returns for corporations, partnerships, estates and trusts.:
Taxation of international transactions, tax practice and ethics, and taxation of trusts and estates
are also covered.
All students who complete this course will benefit and enhance their professional careers from
the tax knowledge obtained in this course.
Student Learning Outcomes
A student successfully completing this course will be able to identify, analyze, and solve tax
related problems for:
Corporations and operating rules
Corporations’ organization and capital structure
Partnerships
Sub S Corporations
Exempt Entities
Taxation of International transactions
Tax practice and ethics
Family Tax Planning and
Income taxation of trusts and estates,
Chapter Seventeen:
Students will be introduced to the operating rules of corporations.
Chapter Eighteen:
Students will learn the organization and capital structures of corporations.
Chapter Nineteen:
Students will learn how to deal with distributions that do not liquidate the
corporation.
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ACCK-406-110 Fall 2014
Chapter Twenty:
Students will learn how to deal with distributions that liquidate corporations and
reorganizations.
Chapter Twenty-one:
Students will learn about flow-through entities, specifically partnerships.
Chapter Twenty-two:
Students will learn about S corporations.
Chapter Twenty-three:
Students will learn about exempt organizations.
Chapter Twenty-four:
Students will learn about multistate corporation taxation.
Chapter Twenty-five:
Students will learn about the taxation of international transactions.
Chapter Twenty-six:
Students will learn about tax practice and ethics.
Chapter Twenty-seven:
Students will learn about family tax planning.
Chapter Twenty-eight:
Students will learn income taxation of trusts and estates.
Required Reading and Textbook(s):
South-Western Federal Taxation 2013 : Comprehensive (with H&R Block @ Home Tax
Preparation Software, RIA Checkpoint 12-month Printed Access Card for 2013 Tax
Titles, and CPA Excel® Printed Access Card), 36th Edition
William H. Hoffman, Jr.; David M. Maloney; William A. Raabe; James C. Young
Textbook ISBN-10: 1-133-18961-X
Textbook ISBN-13: 978-1-133-18961-9
COURSE REQUIREMENTS
Course Requirements: (include point values for each- not just a percentage)
 For each chapter you will complete the homework assignment located at
CengageNow. (100 points each)
 There will be a total of 4 exams and one final (100 points each)
There will also be three research assignments (50 points each)
COURSE OUTLINE AND CALENDAR
Complete Course Calendar
* SCHEDULE IS SUBJECT TO CHANGE AT THE DISCRETION OF INSTRUCTOR
3
WEEK
DATE
1
8/25
TOPIC
ASSIGNMENTS
Course Welcome,
Introduction,
and
Expectations
READ AND
UNDERSTAND THE
ENTIRE SYLLABUS
ACCK-406-110 Fall 2014
You should purchase your text before the end of the
first day.
Review research process and problem answer
format in chapter 2.
Complete Blackboard Tutorial & Browser
Tune-Up
Read Syllabus in-depth





Complete CCH & RIA Research Database
Familiarization
Click on Library
Click on Online Databases then
Click on CCH Tax and Accounting IntelliConnect
Complete all necessary tutorials to enable you to accomplish
tax research.
2
9/1
CH 17
Homework due by Sunday 11:49 PM
3
9/8
Ch 18
Homework due by Sunday 11:49 PM
Research Problem 1
Page 18-35 Research Problem 1
Due by Sunday at 11:49 PM –remember to make
note in CengageNow
4
9/15
5
9/22
Ch 19
Ch 20
Homework due Sunday before 11:49 PM
Homework due Sunday before 11:49 PM
6
9/29
Exam 1
Exam due Sunday 11:49 PM
307
10/6
Ch 21
Homework due Sunday by 11:49 PM
8
10/13
Ch 22
Homework due Sunday before 11:49 PM
9
10/20
Research Problem 2
Page 22-46 Research Problem 2
Due by Sunday at 11:49 PM–remember to make
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ACCK-406-110 Fall 2014
Exam 2
note in CengageNow
Exam Ch 21 and 22 due Sunday 11:49 PM
10
10/27
Ch 23
Homework due Sunday 11:49 PM
11
11/3
Ch 24
Homework due Sunday 11:49 PM
12
11/10
Research problem
Ch 25
13
11/17
Ch 26
Homework due Sunday 11:49 PM
Homework due Sunday 11:49 PM
14
11/24
Exam 3
Chapters 23-26 due Sunday 11:59 PM
15
12/1
Ch 27-28
16
12/8
FINAL EXAM
Homework due by Sunday at 11:49 PM
Exam 4 due Sunday 11:49 PM
FINAL EXAM, Due by Tuesday at 11:49 PM
Page 25-46 Research Problem 3–remember to
make note in CengageNow

Grading Criteria Rubric and Conversion:
Percentage of Possible
Grade
Points
90-100%
A
80-89%
B
70-79%
C
60-69%
D
Below 60%
F
Posting of Grades:
 All student grades should be posted in CengageNow Grade book and students should
monitor their grading status through this tool.
 All assignments will be graded within one week from their due date
TECHNOLOGY REQUIREMENTS AND SUPPORT.
Technology Requirements.
This course will use the TAMUCT Blackboard Learn learning management system.
Logon to https://tamuct.blackboard.com to access the course.
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ACCK-406-110 Fall 2014
Username: Your MyCT username
(xx123 or everything before the "@" in your MyCT e-mail address)
Initial password: Your MyCT password
Check browser and computer compatibility by using the “Test Your Browser” button, found
in the “Check Your Browser” module on your Blackboard dashboard, once you have logged
in.
Technology Support. For technology issues, students should contact Help Desk Central.
24 hours a day, 7 days a week:
Email: helpdesk@tamu.edu
Phone: (254) 519-5466
Web Chat: http://hdc.tamu.edu
When calling for support please let your support technician know you are a TAMUCT student.
For issues related to course content and requirements, contact your instructor.
Technology issues are not an excuse for missing a course requirement – make sure your
computer is configured correctly and address issues well in advance of deadlines.
COURSE OUTLINE AND CALENDAR
Complete Course Calendar
COURSE AND UNIVERSITY PROCEDURES AND POLICIES
Drop Policy. If you discover that you need to drop this class, you must go to the Records
Office and ask for the necessary paperwork. Professors cannot drop students; this is
always the responsibility of the student. The record’s office will provide a deadline for
which the form must be returned, completed and signed. Once you return the signed form to
the records office and wait 24 hours, you must go into Warrior Web and confirm that
you are no longer enrolled. Should you still be enrolled, FOLLOW-UP with the records office
immediately? You are to attend class until the procedure is complete to avoid penalty for
absence. Should you miss the deadline or fail to follow the procedure, you will receive an F
in the course.
Academic Integrity. Texas A&M University -Central Texas values the integrity of the
academic enterprise and strives for the highest standards of academic conduct. A&MCentral Texas expects its students, faculty, and staff to support the adherence to high
standards of personal and scholarly conduct to preserve the honor and integrity of the
creative community. Academic integrity is defined as a commitment to honesty, trust,
fairness, respect, and responsibility. Any deviation by students from this expectation may
result in a failing grade for the assignment and potentially a failing grade for the course.
Academic misconduct is any act that improperly affects a true and honest evaluation of a
student’s academic performance and includes, but is not limited to, cheating on an
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ACCK-406-110 Fall 2014
examination or other academic work, plagiarism and improper citation of sources, using
another student’s work, collusion, and the abuse of resource materials. All academic
misconduct concerns will be reported to the university’s Office of Student Conduct.
Ignorance of the university’s standards and expectations is never an excuse to act with a
lack of integrity. When in doubt on collaboration, citation, or any issue, please contact your
instructor before taking a course of action.
Disability Support and Access Services. At Texas A&M University – Central Texas, we
value an inclusive learning environment where every student has an equal chance to
succeed and has the right to an education that is barrier-free. The Office of Disability
Support and Access is responsible for ensuring that students with a disability enjoy equal
access to the University's programs, services and activities. Some aspects of this course or
the way the course is taught may present barriers to learning due to a disability. If you feel
this is the case, please contact Disability Support and Access at (254) 501-5831 in Warrior
Hall, Ste. 212. For more information, please visit their website at
www.tamuct/disabilitysupport. Any information you provide is private and confidential
and will be treated as such.
Tutoring. Tutoring is available to all TAMUCT students, both on-campus and online.
Subjects tutored include Accounting, Finance, Statistics, Mathematics, and Writing, and APA
formatting. Tutors are available at the Tutoring Center in Warrior Hall, Room 111. Visit
www.ct.tamus.edu/AcademicSupport and click "Tutoring Support" for tutor schedules and
contact information. If you have questions, need to schedule a tutoring session, or if you are
interested in becoming a tutor, contact Academic Support Programs at 254-5015830/5836 or by emailing Cecilia.morales@ct.tamus.edu
Chat live with a tutor 24/7 for almost any subject on your computer! Tutor.com is an online
tutoring platform that enables TAMUCT students to log-in and receive FREE online tutoring
and writing support. This tool provides tutoring in Mathematics, Writing, Career Writing,
Chemistry, Physics, Biology, Spanish, Calculus, and Statistics. To access Tutor.com, log into
your Blackboard account and click "Online Tutoring."
University Library. The University Library provides many services in support of research
across campus and at a distance. We offer over 200 electronic databases containing
approximately 250,000 eBooks and 82,000 journals, in addition to the 72,000 items in our
print collection, which can be mailed to students who live more than 50 miles from campus.
Research guides for each subject taught at TAMUCT are available through our website to
help students navigate these resources. On-campus, the library offers technology including
cameras, laptops, microphones, webcams, and digital sound recorders.
Research assistance from a librarian is also available twenty-four hours a day through our
online chat service, and at the reference desk when the library is open. Research sessions
can be scheduled for more comprehensive assistance, and may take place on Skype or inperson at the library. Assistance may cover many topics, including how to find articles in
peer-reviewed journals, how to cite resources, and how to piece together research for
written assignments.
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ACCK-406-110 Fall 2014
Our 27,000-square-foot facility on the TAMUCT main campus includes student lounges,
private study rooms, group work spaces, computer labs, family areas suitable for all ages,
and many other features. Services such as interlibrary loan, TexShare, binding, and
laminating are available. The library frequently offers workshops, tours, readings, and
other events. For more information, please visit our homepage:
http://www.tamuct.edu/departments/library/index.php
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