ACC307
Preview: ACC307 : Federal Taxation
Course Guide
Prerequisites
Course Description
Instructional Materials
N/A
Provides a comprehensive study of the types of taxes imposed by federal, state and local
authorities. Concepts covered include income realization, property and depreciation, tax
deductions and credits, and rules related to capital gains and losses.
Required Resources
Brian C. Spilker. 2021. McGraw-Hill's
Taxation
of
Individuals
and
Business
Entities. McGraw Hill.
ACC307 Blackboard Course.
McGraw-Hill Connect will be used in this course and students are emailed a registration
code for this product when they purchase new course materials from the Strayer Bookstore.
Optional Resources
The following articles, websites, and videos are resources to help with your coursework in this
class.
AICPA. No date. Tax. https://www.aicpa.org/interestareas/tax.html
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
Course Learning Outcomes
Weekly Course Schedule
Week 1 - To Do List
Learn: Read Chapters 2 and 3 from McGraw-Hill’s
Taxation
of
Individuals
and
Business
Entities
and the corresponding PowerPoint presentations.
Discuss: Introduce yourself and complete the discussion, Helping a Client During an Audit.
McGraw-Hill Connect: Complete the Chapter 2 Homework.
McGraw-Hill Connect: Complete the Chapter 3 Homework.
McGraw-Hill Connect: Complete the Chapters 2 and 3 Quiz.
IRS. No date. Internal Revenue Service | An Official Website of the United States
Government. https://www.irs.gov/
IRS. No date. About Form 1040, U.S. Individual Income Tax Return. https://www.irs.gov/forms-
pubs/about-form-1040
Analyze the tax status of a taxpayer to inform the most beneficial approach
to filing an individual federal income tax return.
1
Prepare a tax return informed by tax law and strategies that leverages the
most beneficial approach to filing an individual federal income tax return.
2
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
Week 2 - To Do ListWeek 2 - To Do List
Learn: Read Chapter 4 from McGraw-Hill’s
Taxation
of
Individuals
and
Business
Entities
and the
corresponding PowerPoint presentation.
Discuss: Complete the discussion, Helping a Family Develop a Tax Strategy.
McGraw-Hill Connect: Complete the Chapter 4 Homework.
McGraw-Hill Connect: Complete the Chapter 4 Quiz.
Week 3 - To Do List
Learn: Read Chapter 5 from McGraw-Hill’s
Taxation
of
Individuals
and
Business
Entities
and the
corresponding PowerPoint presentation.
Discuss: Complete the discussion, Tax Implications.
McGraw-Hill Connect: Complete the Chapter 5 Homework.
McGraw-Hill Connect: Complete the Chapter 5 Quiz.
Week 4 - To Do List
Learn: Read Chapter 6 from McGraw-Hill’s
Taxation
of
Individuals
and
Business
Entities
and the
corresponding PowerPoint presentation.
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
Week 4 - To Do List
Discuss: Complete the discussion, Tax Laws and Consequences.
McGraw-Hill Connect: Complete the Chapter 6 Homework.
McGraw-Hill Connect: Complete the Chapter 6 Quiz.
Week 5 - To Do List
Learn: Read Chapters 7 and 8 from McGraw-Hill’s
Taxation
of
Individuals
and
Business
Entities
and the corresponding PowerPoint presentations.
Discuss: Complete the discussion, New Tax Codes and Stock.
McGraw-Hill Connect: Complete the Chapter 7 Homework.
McGraw-Hill Connect: Complete the Chapter 8 Homework.
McGraw-Hill Connect: Complete the Chapters 7 and 8 Quiz.
Prepare: Review the instructions for the assignment due in Week 6.
Week 6 - To Do List
Learn: Read Chapter 9 from McGraw-Hill’s
Taxation
of
Individuals
and
Business
Entities
and the
corresponding PowerPoint presentation.
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
Week 6 - To Do List
Discuss: Complete the discussion, Helping a Business Owner With a Tax Problem.
McGraw-Hill Connect: Complete the Chapter 9 Homework.
McGraw-Hill Connect: Complete the Chapter 9 Quiz.
McGraw-Hill Connect: Complete the assignment, Analyze Status of Taxpayer.
Week 7 - To Do List
Learn: Read Chapter 10 from McGraw-Hill’s
Taxation
of
Individuals
and
Business
Entities
and
the corresponding PowerPoint presentation.
Discuss: Complete the discussion, Business Expenditures and Deductions.
McGraw-Hill Connect: Complete the Chapter 10 Homework.
McGraw-Hill Connect: Complete the Chapter 10 Quiz.
Week 8 - To Do List
Learn: Read Chapter 11 from McGraw-Hill’s
Taxation
of
Individuals
and
Business
Entities
and the
corresponding PowerPoint presentation.
Discuss: Complete the discussion, Tax Strategies for Business-Owned Properties.
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
Week 8 - To Do List
McGraw-Hill Connect: Complete the Chapter 11 Homework.
McGraw-Hill Connect: Complete the Chapter 11 Quiz.
Prepare: Review the instructions for the assignment due in Week 9.
Week 9 - To Do List
Learn: Read Chapters 12 and 13 from McGraw-Hill’s
Taxation
of
Individuals
and
Business
Entities
and the corresponding PowerPoint presentations.
Discuss: Complete the discussion, Sponsoring Employee Compensation Plans.
McGraw-Hill Connect: Complete the Chapter 12 Homework.
McGraw-Hill Connect: Complete the Chapter 13 Homework.
McGraw-Hill Connect: Complete the Chapters 12 and 13 Quiz.
McGraw-Hill Connect: Complete the assignment, Prepare Tax Return.
Week 10 - To Do List
Learn: Read Chapter 14 from McGraw-Hill’s
Taxation
of
Individuals
and
Business
Entities
and
the corresponding PowerPoint presentation.
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
Week 10 - To Do List
Discuss: Complete the discussion, Dual-Residency Dilemma.
McGraw-Hill Connect: Complete the Chapter 14 Homework.
McGraw-Hill Connect: Complete the Chapter 14 Quiz.
Week 11 - To Do List
Discuss: Complete the discussion, Course Wrap-Up.
Grading Scale
Participation Total Points % of Grade
Discussion Participation 165 16.5%
Assignment Total Points % of Grade
Week 1 - Chapter 2 Homework 10 1%
Week 1 - Chapter 3 Homework 10 1%
Week 1 - Chapters 2 and 3 Quiz 30 3%
Week 2 - Chapter 4 Homework 10 1%
Week 2 - Chapter 4 Quiz 30 3%
Week 3 - Chapter 5 Homework 10 1%
Week 3 - Chapter 5 Quiz 30 3%
Week 4 - Chapter 6 Homework 10 1%
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
Participation Total Points % of Grade
Week 4 - Chapter 6 Quiz 30 3%
Week 5 - Chapter 7 Homework 10 1%
Week 5 - Chapter 8 Homework 10 1%
Week 5 - Chapters 7 and 8 Quiz 30 3%
Week 6 - Chapter 9 Homework 10 1%
Week 6 - Chapter 9 Quiz 30 3%
Week 6 - Analyze Status of Taxpayer 150 15%
Week 7 - Chapter 10 Homework 10 1%
Week 7 - Chapter 10 Quiz 30 3%
Week 8 - Chapter 11 Homework 10 1%
Week 8 - Chapter 11 Quiz 30 3%
Week 9 - Chapter 12 Homework 10 1%
Week 9 - Chapter 13 Homework 10 1%
Week 9 - Chapters 12 and 13 Quiz 30 3%
Week 9 - Prepare Tax Return 255 25.5%
Week 10 - Chapter 14 Homework 10 1%
Week 10 - Chapter 14 Quiz 30 3%
Totals 1000 100%
Final Course Grade
Points Percentage Grade
900 - 1000 90% - 100% A
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
Points Percentage Grade
800 - 899 80% - 89% B
700 - 799 70% - 79% C
600 - 699 60% - 69% D
0 - 599 59% and below F
Unique Course Features
Grading Scale Notation
Please consult the University Catalog and your academic advisor to determine the final grade
needed in this class to satisfy your specific degree conferral requirements.
Assignments
© 2021 Strategic Education, Inc.
Attendance Policy:
Note: This course uses Connect to support your learning in this course. Graded assignments in
Connect will count for attendance.
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
