CSB 3401 (LUOA), ACCT 401 (LUO): Individual Taxation

11/08/2019 to 04/16/2020 • Modified 07/30/2026

Course Description

This course provides applied learning techniques of the U. S. federal taxation system. Emphasis is placed on individual and self-employed taxpayers through the study of the Internal Revenue Tax Code. The role of technology in the preparation and data collection of information will be included.

Rationale

This course will provide the necessary tools in order to analytically understand ramifications of decisions that are made by individuals and the tax implications that result from the decisions that individuals and unincorporated businesses make.

Course Assignment

Textbook readings and lecture presentations

Course Requirements Checklist

After reading the Course Syllabus and Student Expectations, the student will complete the related checklist found in the Course Overview.

Discussions (4)

Discussions are collaborative learning experiences. Therefore, the purpose of the Discussion is to generate interaction in regard to relevant, current course topics. The student is required to post a thread of at least 250 words. The student will then post 2 replies of at least 100 words. For each thread, the student must support his/her assertions with at least 2 scholarly citations in APA format, and each reply must incorporate at least 1 scholarly citation in APA format. Any sources must have been published within the last 5 years, and acceptable sources include professional and scholarly articles, textbooks, and the Bible. 

Homework: Connect Assignments (14)

In every other Module, the student will be assigned homework to complete in the Connect digital learning environment. At the end of the assigned modules, Connect will automatically grade all of the assignments and place the scores within Grade Center.

All homework is conducted in Connect, not in the textbook (though the homework is based off of the material in the textbook). Connect may be accessed outside of Canvas; therefore, any potential Canvas outages are not grounds for Connect homework deadline extensions. The student should save the link provided by the instructor before the course begins for future reference.

Tax Return Problem Assignments (2)

The student will complete two tax return problems in Connect. They will be graded automatically and the score will be placed in the grade book.

Comprehensive Tax Return Assignment

The student will complete a Comprehensive Tax Return. The assignment must be submitted as a PDF file using a tax software of the student’s choosing, provided it is able to be attached as a PDF file.

Read & Interact Assignments (14)

The student will be required to read and interact with the textbook. There are points associated with each of these reading assignments.

Quizzes (4)

There will be 4 quizzes in this course. Each quiz will be open-book/open-notes, contain 40 multiple-choice and true/false questions, and have a 2-hour and 30-minute time limit.