Course Syllabus

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Instructor: Kaimee Kellis, JD, CPA

For a list of course activities, scroll to the bottom of this page.

The below information represents a contract (hereinafter “Syllabus”) outlining the requirements and expectations between Dr. Kellis (hereinafter “Professor” “I” “me” or “my”) and students enrolled in the above listed classes (hereinafter “Student” “you” or “your”). This is a binding contract, and as such, by your continued enrollment in the course, you impliedly acknowledge and agree to the terms and conditions listed in the Syllabus.

Course Prerequisites 

Accounting 3113 or permission, junior standing

Course Objectives

1. Understand the objectives underlying the tax law
2. Understand the various sources of the tax law
3. Understand the tax treatment of common business transactions
4. Appreciate the differences between GAAP and the tax law

Keys to Success in this Course

Students falsely believe they can wait until the night before the exam, cram everything in, and do just as well as if they were prepared daily. To do well, you need to watch the class video each period. I can help to synthesize the material during the live Zoom session and point out the key concepts if further understanding is needed. Students generally learn far more in less time using the resources presented by the professor than they do on their own. Students should also complete the assignments and read the related material in the book. A solid conceptual understanding makes learning and remembering the details of any discipline much easier. Finally, expect that you can learn the material. Do not be concerned by the numbers or the complexity of the topic. Your goal should be to understand all material.

 

In every class, some students have a natural talent for understanding tax and do well on the exams, homework, projects, quizzes, etc. with relatively little effort. For other students, the ability to learn tax is more difficult. However, my expectation is that all students are willing to put in the time and effort necessary to get the grade they are capable of earning. If you have honestly put forth your best effort, then be satisfied with your grade and do not get discouraged. This is just one course in your college career, and this probably just means that you have some special talent in another field and will end up hiring someone for your tax needs, rather than doing it yourself. I want you to enjoy the course, do the best you can, learn as much as you can, and understand the importance of taxes in our society.

 

Course Materials

REQUIRED and Recommended Readings: 

Essentials of Taxation, Individuals and Business Entities, 2022 Edition, W.A. Raabe, et al., South-Western Federal Taxation – available in Cengage Unlimited-4 MONTH Standalone

You need to go to the following link in the "Start Here" Module to enroll in Cengage for this course

Supplemental Readings:

Selections from Concepts in Federal Taxation, 2019 edition by Murphy, et al. (“Murphy text”) will be posted for the Income unit

Course Grades

If you think I have made an error in grading any item for this course, the final day to see me regarding adjusting your grade is four (4) calendar days after receiving the assignment grade.  On the fifth (5) day, all grades are final, and no further adjustments will be made.

Your final grade in the class will be determined by the following:

			Points Possible	Letter grades are based on the normal grading scale as follows: A = 1,000 – 900 B =    899 – 800 C =    799 – 700 D =    699 – 600 F =    599 or below
	Live Sessions		70
	Homework		80
	Syllabus Quiz		10
	Intro & Tax Research Quiz		70
	Projects		170
	Exam 1		200
	Exam 2		200
	Exam 3		200
	Total Points		1,000

If at the end of the term you communicate your desire for me to bump your grade to the next highest letter grade for any reason, that request shall result in a 20-point grade penalty.  For example: if you earn 799.99 points, a “C” in this course, and you ask me to give you a “B” because you were “close” in points to a “B”, I will automatically deduct 20 points from your point tally as a penalty for the inappropriate request. Your new point total in this example would be 779.99.  The result is that you will have missed the grade cutoff by a substantial margin and hopefully that will make you feel better about missing the grade. 

 

Deadlines are an important part of business. 

Late submissions will NOT be accepted for ANY reason

 

Course Components

Live Session Participation

Each week, our class will meet online in real time. When we meet, I will deliver lectures that will consolidate and elaborate on the reading materials. To get the most out of this course, students should strive to join each of the Live Sessions and remain engaged for the entire class period. If, for some reason, you are unable to attend a session or stay for the full period, a recording of the Live Session will be made available.

Each student’s participation will be factored into their overall course grade and is worth 70 points. To receive full credit for the Live Session, students will need to do one of these two options:

1. Participate Live: This option should be the preferred choice. When possible, attend and participate in the Live Sessions in real time. To get credit for attendance, students must type in the date and time of the session attended.
2. Make-Up (Watch Recording-Submitted Written Summary): In the event a student’s work or personal schedule makes it impossible for a student to attend on a particular day, the student should review the recording of the Live Session. The student should then submit the in-class activity and write a paragraph summarizing the Live Session.

NOTE: Students entering more than 10 minutes late or leaving more than 10 minutes before class completion will not be considered “attending class.” If you want credit, you will have to submit a paragraph summarizing the key points from the lecture.

 

Homework on Cengage

Homework will be assigned throughout the semester and is due by 11:00 pm on the date listed on the tentative schedule. The homework is worth 80 points.

The end-of-chapter homework emphasizes critical thinking. The exercises are designed for students to work actively with the course material and practice activities with a view to mastering the course content. These homework activities will enable students and the professor to recognize any points that are not yet fully understood.

Students may need to read Recommended texts to complete homework; Students are responsible for text concepts needed to complete the homework.

 

Intro & Tax Research Quiz

This quiz is designed to help students gauge their understanding of the Week 1 lecture and reading materials.     

 

Projects

The purpose of the projects is to learn by doing. Projects are designed to give students a chance to apply the concepts and develop professional judgment skills.        

 

Exams

Students will be tested regularly throughout the course to ensure they are keeping up with the material and mastering the skills and knowledge from the modules. The exams will be based on the material covered during the Live Sessions, REQUIRED readings, and the homework. Exams are NOT comprehensive. Students will be allowed to refer to notes while taking the exam, consisting of one 8.5 x 11inch sheet of handwritten notes only. Students' handwritten notes must be scanned and uploaded within the submitted exam. Any other resource used during the exam is strictly prohibited and will be considered academic misconduct.

Exams must be taken at the scheduled time. If a student must miss an exam for official university-approved activities or for personal reasons outside the student’s control (sickness, family emergency, etc.), notice via email to the professor and professor approval must be obtained before the exam period in order for a makeup exam to be administered.

You are required to use the Lockdown Browser during the exams. If you are unable to use the Lockdown Browser please let me know as soon as possible.

 

Course Policies

Communication

Course announcements will be sent via Canvas and OU email. Students are responsible for checking Canvas and their OU email regularly. Failure to do so is not an acceptable excuse for missing an announcement.  

• If you have any general questions about assignments, class logistics, due dates, etc., please post a question in the Course Help Board in the “Start Here” module. You can post questions about the course to the Course Help Board throughout the semester.
• If you have a personal question (grades, feedback, requests for special accommodation, etc.), please send me a private message via email. In the subject line, write “ACCT 3603 online” and the nature of your message.

Students are welcome to communicate with me. I will try to respond to all emails within 24-48 hours. Further, I am welcome to chat at the end of each Live Session.

 

Extra Credit

There will be NO special extra credit projects for individual students. Absolutely NO exceptions. Focus your efforts on the assignments available throughout the course.

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University Academic Policies and Student Support

Course Catalog 

Search the OU Course Catalog.

Student Handbook

Please familiarize yourself with the OU Student Handbook.

Online Library

Access digital materials and other resources at OU Libraries.

Academic Misconduct

In addition to the course conduct policies outlined by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook. 

It is the responsibility of each student to be familiar with the definitions, policies, and procedures concerning academic misconduct. The Student Code is available from the Office of the Vice President for Student Affairs, and is contained in the Student's Guide to Academic Integrity.

This site also defines misconduct, provides examples of prohibited conduct, and explains the sanctions available for those found guilty of misconduct.

Plagiarism 

Plagiarism is the most common form of academic misconduct at OU. There is basically no college-level assignment that can be satisfactorily completed by copying. OU's basic assumption about writing is that all written assignments show the student's own understanding in the student's own words. That means all writing assignments, in class or out, are assumed to be composed entirely of words generated (not simply found) by the student, except where words written by someone else are specifically marked as such with proper citation. Including other people's words in your paper is helpful when you do it honestly and correctly. When you don't, it's plagiarism. 

For more information about plagiarism, watch this video and then take this short course offered by University Libraries.

Diversity Statement

The University of Oklahoma is committed to achieving a diverse, equitable, and inclusive university community by embracing each person's unique contributions, background and perspective. The University of Oklahoma recognizes that fostering an inclusive environment for all, with particular attention to the needs of historically marginalized populations, is vital to the pursuit of excellence in all aspects of our institutional mission. This enhances the OU experience for all students, faculty and staff and for the communities we engage.

Land Acknowledgement

Long before the University of Oklahoma was established, the land on which the University now resides was the traditional home of the “Hasinais” Caddo Nation and “Kirikirʔi:s” Wichita & Affiliated Tribes.

We acknowledge this territory once also served as a hunting ground, trade exchange point, and migration route for the Apache, Comanche, Kiowa and Osage nations. Today, 39 tribal nations dwell in the state of Oklahoma as a result of settler and colonial policies that were designed to assimilate Native people.

The University of Oklahoma recognizes the historical connection our university has with its indigenous community. We acknowledge, honor and respect the diverse Indigenous peoples connected to this land. We fully recognize, support and advocate for the sovereign rights of all of Oklahoma’s 39 tribal nations. This acknowledgment is aligned with our university’s core value of creating a diverse and inclusive community. It is an institutional responsibility to recognize and acknowledge the people, culture and history that make up our entire OU Community.

Non-Discrimination Policy

The University does not discriminate or permit discrimination by any member of its community against any individual based on the individual’s race, color, religion, political beliefs, national origin, age (40 or older), sex, sexual orientation, genetic information, gender identity, gender expression, disability, or veteran status in matters of admissions, employment, financial aid, housing, services in educational programs or activities, or health care services that the University operates or provides. For more information, please contact the Institutional Equity Office.

Reasonable Accommodation for Disabilities

The University of Oklahoma is committed to providing reasonable accommodation for all students with disabilities. Students with disabilities who require accommodations in this course should contact their professor as early in the semester as possible.

Students with disabilities must be registered with the Accessibility and Disability Resource Center prior to receiving accommodations in this course.

If you have a disability and would like to request reasonable accommodation, please see the Graduate Student Handbook or get in touch with the Accessibility and Disability Resource Center.

Adjustments for Pregnancy/Childbirth Related Issues

Should you need modifications or adjustments to your course requirements because of documented pregnancy-related or childbirth-related issues, please contact me as soon as possible to discuss your options. Generally, modifications will be made where medically necessary and similar in scope to accommodations based on temporary disability. Learn more about the rights of pregnant and parenting students by consulting the FAQ sheets provided by the Institutional Equity Office.

Title IX Resources  

For any concerns regarding gender-based discrimination, sexual harassment, sexual misconduct, stalking, or intimate partner violence, the University offers a variety of resources, including advocates on-call 24/7, counseling services, mutual no contact orders, scheduling adjustments and disciplinary sanctions against the perpetrator. Please contact the Title IX Office at 405-325-2215 (8–5, M–F) or OU Advocates at 405-615-0013 (24/7) to learn more or to report an incident. Also, please be advised that a professor/GA/TA is required to report instances of sexual harassment, sexual assault, or discrimination to the Sexual Misconduct Office.

Religious Holidays

The university's policy is to excuse absences of students that result from religious observances and to provide without penalty for the rescheduling of examinations and additional required classwork that may fall on religious holidays. It is the responsibility of the student to make alternate arrangements with the instructor at least one week prior to the actual date of the religious holiday.

Student Grievances

In addition to any policies outlined related to submitting an informal or formal grievance by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook for more information about the process of submitting a formal grievance.

Copyright Policy

It is illegal to download, upload, reproduce, or distribute any copyrighted material, in any form and in any fashion, without permission from the copyright holder or their authorized agent. The University of Oklahoma expects all members of its community to comply fully with federal copyright laws. If such laws appear to have been violated by any user, the university reserves the right (1) to terminate that user's access to some or all of the university's computer systems and information resources and (2) to take additional disciplinary actions as deemed necessary or appropriate. Repeat offenders will be sanctioned and their privileges terminated.

Registration and Withdrawal

If you choose to withdraw from this course, you must complete the appropriate University form and turn the form in before the deadline. If you stop attending the course and doing the coursework without the required paperwork, your grade will be calculated with missed homework and examination grades entered as zero. This could result in receiving a grade of F in the course. Deadlines are shown in the Academic Calendar, which is available from the Office of the Registrar.