Spring 2013 SAN FRANCISCO STATE UNIVERSITY Course Syllabus Course: ACCT 508- Federal Tax Accounting I Prerequisite: ACCT 301 with grade of C or better, or ACCT 303 with grade of C- or better. Professor: Tim Hurley, M.B.A., J.D., LL.M. Office: SCI 355 Office Hours: M 3:00-4:00, W 5:00-7:00, TH 6:00-7:00; by appointment Office Phone: E-mail: thurley@sfsu.edu Required Text: Hoffman & Smith, Individual Income Taxes, South-Western Federal Taxation 2013
Spring 2013 SAN FRANCISCO STATE UNIVERSITY Course Syllabus
Course Description
Federal Taxes I is a study of the Internal Revenue Code as it affects individuals and sole proprietorships. Basic competence in tax returns, terminology, and tax calculation are emphasized. Extensive coverage is given to tax accounting methods, rates, exemptions, credits, dependents, gross income inclusions and exclusions, capital gains and losses, deductions associated with a trade or business (including depreciation), and personal deductions such as charitable contributions, interest, taxes, and medical expenses.