Partnership and Corporate Taxation (Acct 217) - Saddleback College

Saddleback College
Partnership and Corporate Taxation
ACCT 217 – Fall 2012 Course Syllabus
Instructor: Carol Young Adams
Phone: (949) 582-3203 ext. 3203 (voicemail only)
E-mail: cadams37@saddleback.edu
Office: BGS faculty office
Office Hours: Generally one hour before class
Saddleback Web Site and Blackboard Access: http://www.saddleback.edu
I will do my best to return any emails within 48 hours, other than on weekends. It’s best to reach
me by email rather than telephone.
Note: Every student is assigned a college e-mail account and pin number (password).
Do not change your e-mail address. If you prefer to receive e-mail at another address, go
to http://www.saddleback.edu and then to MySite, select “E-mail” and follow the
instructions under “Account Information” to automatically forward your messages to the
address of your choice.
Course Requirements/Prerequisites: ACCT1A and ACCT216 (recommended).
Student Learning Objectives and Format: (3 units) Upon the completion of this
course, the student will be able to:
1. Describe and explain the filing requirements for partnership and corporate income
tax returns.
2. Describe the various methods allowed for computing depreciation and compute
the depreciation deduction for a variety of assets.
3. Distinguish between taxable and non-taxable sales, exchanges and other
transactions.
4. Contrast the taxation of individuals, partnerships and corporations.
5. Prepare sample federal partnership and corporate income tax returns and compute
the applicable tax.
6. Outline the income taxation of estates and trusts.
7. Obtain relevant tax information from applicable reference sources.
This class will be conducted using lectures, case studies, quizzes, and homework based
upon textbook materials established by the college. Communication (i.e.,
announcements, handouts, and other materials) will be administered using Saddleback
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