Professor Robert H. Daniels
Office: SCI 313; Telephone Messages: 338-7476; E-mail: rdaniels@sfsu.edu
Office Hours: Mon. & Wed. 2:00 - 3:30 and 6:30 - 7:00
Required Materials: West Federal Taxation: An Introduction to Business Entities by Smith, Raabe & Maloney (year 2003 edition) and handouts / internet downloads for primary source material.
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
Course Objective: This is a graduate level introduction to the tax accounting rules for measuring the income and tax liability of individuals and businesses. The focus is on Federal income tax rules, since these are the most complex. The coverage is generally similar to that of Accounting 508, but this course also involves working with primary source materials.
Course Prerequisite: none stated
Course Grading Requirements:
Class participation 10% Midterm 40% Case discussion 10% Final Paper/ 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.