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Acc4202 (Concepts in Taxation 2)Spring 2011, 6-week term BOctober 25, 2010December 11, 2010

Blended

Instructor Name: James MaguireE-mail: maguiretaxes@gmail.comPhone Number: (781) 471-4310

Master Teacher: Prof. J. David GolubLP.D.-J.D./Ph.D. - C.P.A.Northeastern UniversityDoctoral Law&Policy Program(617) 373-2400JD.GOLUB@NEU.EDU

Required Text(s)/Software/Tools:

South-Western Federal Taxation 2011 : ComprehensiveFederal Taxation - 2011 Edition (Comprehensive Volume), James W. Pratt and William N. Kulsrud, General Editors,

Thomson, United States, 2010 (Pratt).ISBN-10: 1111221618 ISBN-13: 97811112216141616 Pages2011 Published

Course PrerequisitesContinuation ofACC 4340. Property transactions, including nontaxable transactions, fundamental tax law relating tocorporate formation and operation, partnerships, and S corporations.Course OutcomesThis course is a continuation of Acct 4340. With proper participation the student should be able to identify moderate tocomplex tax issues within a given transaction. The student should develop the ability to find adequate authority to forma tax opinion. Students should leave this class with a keener understanding of property transactions, specifically thoseinvolving the calculation of basis. The student should develop a keener understanding of the Corporate tax entity,specifically entities described in subchapter C and subchapter S of the Internal Revenue Code.

Course MethodologyEach week, you will be expected to:

1. Review the week's learning objectives.

2. Complete all assigned readings.3. Complete all lecture materials for the week.4. Participate in the Discussion Board.5. Complete and submit all assignments and tests by the due dates.

http://www.spcs.neu.edu/courses/ACC4340/http://www.spcs.neu.edu/courses/ACC4340/http://www.spcs.neu.edu/courses/ACC4340/http://www.spcs.neu.edu/courses/ACC4340/

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Participation/Discussion BoardParticipation in the discussion board is a requirement of this class.

Assignments will be real world situations. As a class, you have the opportunity to develop workgroups. These are realclient issues. The memo format you will be working on should be considered delivered to a senior accountant at a

company. Expect this memo to have substantial influence as to what guidance is provided to the client.Communication/Submission of WorkIn the Assignments folder, click on the View/Complete Assignment link to view each assignment. Attach yourcompleted assignments here and click Submit to turn them in to me. Once your assignment has been graded, you will beable to view the grade and feedback I have provided by clicking on Tools, View Grades from the Northeastern OnlineCampus tab.Grading/Evaluation StandardsFinal Exam20%Midterm Exam/Quizzes20%Research Problem20%Class/Online Participation40%Class Schedule / Topical Outline

Week Dates Topic Assignments

1 5/23 -5/29Housekeeping, syllabus.Ch 3Introduction to propertytransactions. Research ProblemDistributed.Ch 14Property Transactions (basis)

Ch 14 - 21,24,26,37

2 5/306/5

Ch 16Property Transactions,Capital Gains and lossesCh 9Capital Recovery(depreciation)

Ch 16 - 20,23,25,27,29Ch 9 - 25,30,32

36/66/12

Ch 17Property Transactions (tradeor business property)Ch 15Property Transactions (non-

Ch 17 - 26,28,31,34,38Ch 15 - 24,25,33,34,41,44,50

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taxable exchanges)Midterm DistributedResearch Problem Due

46/136/19

TBD Midterm Exam DueCh 19Corporations (formation andoperation)

Ch 19 - 20,21,22,25

5 6/206/26Ch 19Corporations (formation andoperation)Ch 20Corporate Distributions(redemptions and liquidations)Final Exam Distributed

Ch 20 - 30,32,38,39

6 6/277/3Ch 22Taxation of partners andpartnershipsSCorporationsFinal Exam Due 6/28/2009Research Problem Due 6/28/2009

Ch 22 - 23,24,25,27S Corp - 24,28,29,31

Academic Honesty and Integrity StatementThe University views academic dishonesty as one of the most serious offenses that a student can commit while in collegeand imposes appropriate punitive sanctions on violators. Here are some examples of academic dishonesty. While this isnot an all-inclusive list, we hope this will help you to understand some of the things instructors look for. The followingis excerpted from the Universitys policy on academic honesty and integrity; the complete policy is available at

http://www.cps.neu.edu/about-cps/policies-and-procedures.Cheatingintentionally using or attempting to use unauthorized materials, information or study aids in an academicexercise. This may include use of unauthorized aids (notes, texts) or copying from another students exam, paper,computer disk, etc.

Fabricationintentional and unauthorized falsification, misrepresentation, or invention of any data, or citation in anacademic exercise. Examples may include making up data for a research paper, altering the results of a lab experiment orsurvey, listing a citation for a source not used, or stating an opinion as a scientifically proven fact.

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Plagiarismintentionally representing the words or ideas of another as ones own in any academic exercise withoutproviding proper documentation by source by way of a footnote, endnote or intertextual note.

Unauthorized collaborationStudents, each claiming sole authorship, submit separate reports, which are substantially similar toone another. While several students may have the same source material, the analysis, interpretation and reporting of thedata must be each individuals.

Participation in academically dishonest activitiesExamples include stealing an exam, using a pre-written paper through mail orderor other services, selling, loaning or otherwise distributing materials for the purpose of cheating, plagiarism, or otheracademically dishonest acts; alternation, theft, forgery, or destruction of the academic work of others.

Facilitating academic dishonestyExamples may include inaccurately listing someone as co-author of paper who did notcontribute, sharing a take home exam, taking an exam or writing a paper for another student.

Northeastern University Online Policies and ProceduresFor comprehensive information please go tohttp://www.cps.neu.edu/online/

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