ACC 2460 Introductory Taxation
Fall 2003

Calendar
Shelley Rhoades-Catanach, PhD, CPA
3025 Bartley
610-519-4356
shelley.rhoades@villanova.edu or shelley.rhoades@comcast.net

Office Hours: Tuesday and Thursday, 2:45 - 3:45 pm; and by appointment

DATE

CHAPTER

TOPICS

SUGGESTED HOMEWORK

8-26

1

Introduction and Review of Syllabus
Types of Taxes

  

8-28

2

Tax Policy Issues

QPD: 15, 17  AP: 2, 3, 5

9-2

 3 Taxes as Transaction Costs Quiz 1
AP: 3, 5, 12   TPC: 1

9-4

 

 St. Thomas of Villanova Day - No Class   

9-9

Appendix C

 RIA Checkpoint Demo Bring Laptop to Class
9-11 4 Basic Maxims of Income Tax Planning Quiz 2
AP: 1, 3, 8, 11, 12   TPC: 1   

9-16

5

Taxable Income from Business Operations

Quiz 3
AP: 2, 4, 8, 14, 18, 19

9-18 5 Taxable Income from Business Operations continued Research Exercise 1 Due    
9-23   NO CLASS  

9-25

6

Property Acquisitions and Cost Recovery Deductions

Quiz 4
AP: 1, 2, 3, 9, 13, 17

9-30 6 Property Acquisitions and Cost Recovery Deductions continued  
10-2   Exam 1  

10-7

7

Property Dispositions

AP: 4, 8, 11, 19, 21  TPC: 3
10-9 7 Property Dispositions continued Research Exercise 2 Due
10-14 & 10-16   NO CLASS - FALL BREAK   
10-21 8 Nontaxable Exchanges Quiz 5
AP: 1, 11, 15, 16, 18, 19
10-23 8 Nontaxable Exchanges continued   

10-28

9

Sole Proprietorships, Partnerships, and S Corporations

Quiz 6
AP: 5, 9, 11, 12, 18, 19

10-30

 10

The Corporate Taxpayer    

Writing Assignment 1 Due
Quiz 7
AP: 1, 2, 4, 7, 14, 16  

11-4

10

The Corporate Taxpayer continued

 
11-6   Exam 2
 
11-11 11 The Choice of Business Entity     AP: 4, 6, 9, 11  TPC: 2   

11-13

13

The Individual Tax Formula  

Quiz 8
 AP: 1, 3, 5, 7, 20  

11-18

13

The Individual Tax Formula continued

 
11-20 15 Investment and Personal Financial Planning Quiz 9
AP: 3, 5, 12, 15, 20, 21, 24, 25     
11-25 15 Investment and Personal Financial Planning continued   Writing Assignment 2 Due
11-27   NO CLASS - THANKSGIVING HOLIDAY   
12-2 16 Tax Consequences of Personal Activities   Quiz 10
AP: 5, 7, 10, 11, 12, 16  

12-4

 

In-Class Group Discussion of Tax Return Project

Tax Return Project Due

12-9

 

NO CLASS - FRIDAY CLASS DAY

12-11   Course Wrap-up and Review for Final Exam   

12-17

  

FINAL EXAM, 4:15 - 6:15 pm

  

            QPD = Questions and Problems for Discussion
            AP = Application Problems
            TPC = Tax Planning Cases