Office Hours: Main Campus Mon. 3:25 - 5:30 and Wed. 3:25 – 4:50; DTC 6:00 to 6:30 before class Wed.

Required Materials:An Introduction to Business Entities by Smith, Raabe & Maloney (West, 2001 ed.), and occasional handouts or internet downloads.

Course outline updates, the detailed lecture notes for each class, and a variety of tax links will be posted periodically to the class web site at http://online.sfsu.edu/~rdaniels.

Course Objective: Knowledge of accounting for Federal income taxes as they affect most individuals and business entities. Ability to accurately prepare a moderately complex individual income tax return. Introduction to tax compliance, tax planning, and practice ethics.

Course Prerequisite: ACCT 301 with minimum grade of C-

Course Grading Requirements:

• Class participation ...............................................  10%
• Midterm …………………………   ……. .......... 25%
• Group Presentation ……………………………..  10%
• Tax Return project …………………………….    15%
• Final Exam/ Group Project ..........................….....  40%

You should expect to spend at least two hours studying and preparing assignments for each hour spent in class. The solutions manuals for the chapter problems will be in the accounting lab. If you're not sure how  you're doing in the class, ask me.