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SYLLABUS
 ACTG 3361
Winter 1998
 

Professor: Leaman
Office: BA 337
Telephone: 871-2079
Office Hours:             Monday 2:00 p.m. - 3:30 p.m.
                                    Wednesday 2:00 p.m. - 3:30 p.m.
                                    and by appointment

Required Materials: Corporate, Partnership, Estate and Gift Taxation
                                    1998 Edition, Pratt and Kulsrud
                                    Current copy of the Internal Revenue Code

Exam Dates:                     Midterm Exam (tentative) May 4, 1998
                                            Final June 3, 1998

 Grade Determination:                  Midterm Exam (In Class) 25%
                                                        Midterm Exam (Take Home) 25%
                                                        Final Exam (In Class) 25%
                                                        Final (Take Home) 25%

Course Objectives:

1. Learn and apply the basic rules governing income taxation of corporations.
2. Learn and apply the basic rules governing income taxation of partnerships.
3. Learn the rules governing transactions between shareholders and corporations.
4. Learn the rules governing transactions between partners and partnerships.
5. Understand the tax advantages and disadvantages of incorporating and operating a business as an S Corporation.  \

Add Policy:
The last day to register for credit is March 31, 1998.

 Drop Policy:
The last day to drop the course and receive a "WP" is May 8, 1998. After that date the student must have a passing grade to receive a "WP." The last day an undergraduate may drop a course is may 18, 1998.
 
Cheating Policy:
Students caught cheating on exams of any type will automatically fail the course. It the student is in the School of Accountancy, his or her action may result in expulsion from the School, and if the student is caught cheating before admission to the School , that student may be denied admission to the School.

Tentative Class Schedule:

 Class                                     Assignment

March 25                             Introduction

March 30, April 1                 Chapter 1: Problems 1-11(f), 1-12, 1-13, 1-14, 1-16, 1-17, 1-19, 1-25, 1-27, 1-28

April 6, 8                                Chapter 2: Problems 2-25, 2-26, 2-27, 2-28, 2-30, 2-34, 2-35, 2-36 

  April 11, 15                             Chapter 3: Problems 3-13, 3-16, 3-18, 3-21, 3-22, 3-27, 3-28, 3-31, 3-32, 3-33
April 20, 22                             Chapter 4: Problems 4-11, 4-12, 4-18, 4-24, 4-27, 4-28, 4-31, 4-32    April 27, 29                             Chapter 5 ( through page 5-15): Problems 5-11, 5-12, 5-13, 5-14, 5-15, 5-18, 5-20, 5-21, 5-24
May 4                                     Midterm Exam
May 6, 11, and 13                    Chapter 10: Problems 10-20, 10-21, 10-25, 10-27, 10-30, 10-32, 10-42, 10-44, 10-45, 10-46

May 18, 20                            Chapter 11: Problems 11-22, 11-27, 11-37, 11-41

  May 25 No Class (Memorial Day)
May 27, June 1,                            Chapter 12: Problems 12-21, 12-25, 12-27, 12-30, 12-35, 12-36, 12-39, 12-42, 12-43, 12-47, 12-48
June 3                                     Final Exam
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