Course Syllabus
Contact Information
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 Details
For a list of course activities, scroll to the bottom of this page.
Course Format
- Synchronous Online: Learning occurs online and in real time, using technology such as web-conferencing software for synchronous interaction. Live Sessions are held every Wednesday, 7:00 - 9:00 PM.
Course Prerequisites
- Accounting 2113 or ACCT 5205 or ACCT 5232
Course Materials
- Book: Essentials of Taxation, Individuals and Business Entities, 2025 Edition, W.A. Raabe, et al., South-Western Federal Taxation – available in CNOW2
- CNOW2: Software platform that accompanies the book. This is where you will do your homeworks. It also provides extra resources (not required) for furthering your understanding should you need it.
-
Notes Packet: Available at Corner Copy (405-801-2020) 770 Deans Row Avenue Unit B Norman, OK 73026
- They will ship the notes packet to you or you can create your own from the files from Canvas (Must have a physical copy)
- Calculator: A basic calculator (not on your computer) will suffice
More information about course materials can be found on the RESOURCES: Course Materials page.
Program Learning Outcomes (PLO)
Below are the online Master of Accounting Program Learning Outcomes. The specific learning outcomes of this course are aligned with these PLOs to ensure that the course activities and assessments match program goals.
- Students obtain knowledge of and ability to appropriately apply accounting technical authorities.
- Students obtain knowledge of an ability to appropriately apply business concepts.
- Students obtain the ability to adequately address novel and/or unfamiliar accounting issues by performing professional research and reporting related results.
- Students obtain understanding of causes of strategic use of financial information and implications thereof.
- Students obtain knowledge of and ability to appropriately apply accounting professional ethical standards.
Course Learning Outcomes (CLO) Alignment
| CLO | Description | PLO |
|---|---|---|
| A | Understand the objectives underlying the tax law | 1, 4 |
| B | Understand the various sources of the tax law | 1, 3 |
| C | Understand the tax treatment of common transactions | 2, 1 |
| D | Appreciate the differences between GAAP and the tax law | 1, 3 |
| E | Understand gross income and exclusions including personal deductions and exemptions | 1, 2 |
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:
Breakdown
| Activity | Description | Points |
|---|---|---|
| Live Sessions | Weekly, group live lecture | 70 |
| Homework | Weekly, individual assignments | 80 |
| Syllabus Quiz | 10 | |
| Intro & Tax Research Quiz | Knowledge check on course material | 70 |
| Projects | Hands-on concept application | 170 |
| Exam 1 | Non-comprehensive exam: Module 2 | 200 |
| Exam 2 | Non-comprehensive exam: Modules 3 & 4 | 200 |
| Exam 3 | Non-comprehensive exam: Modules 5 & 6 | 200 |
| Total | 1000 |
Scale
| Percentage | Letter Grade |
|---|---|
| 90–100% | A |
| 80–89% | B |
| 70–79% | C |
| 60–69% | D |
| Below 60% | F |
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:
- 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 dateand time of the session attended.
- 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 (3-5 sentences) summarizing the key points from the lectured as outlined in the assignment online.
Recorded Live Session
Recorded live sessions are for students who are unable to attend the Live Zoom Lecture or who wish to re-watch the lecture. If you need further clarification of the material, students should submit questions under the recording in Canvas.
Homework (CNOW2)
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 a note sheet while taking the exam, consisting of one-sided 8.5 x 11inch handwritten note sheet only. Students handwritten note sheet must be scanned and uploaded within the submitted exam. If a note sheet is not used, a paper stating such and signed by the student must be uploaded. 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
Conduct Policy
It is my responsibility to the willing student and to the University to create an environment conducive to learning. Any disruption of that environment will result in a loss of points and could lead to expulsion from the course. It only takes one person to disrupt the whole group of students. Please be considerate of those around you. This course is designed to give you the best chance for success.
Late Policy
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 (except “Missing Class, Etc.” which will be adjusted at the end of the semester when applicable).
Deadlines are an important part of business. Late submissions, when accepted, will result in a grade reduction.
Missing Class
Should a student miss an assignment or class session and feel compelled to notify me, FILL OUT THE “MISSING CLASS, ETC.” assignment on Canvas under the “Start Here” module. If the student will miss two (2) class periods, please email the professor regarding the absences.
At the end of the semester if the points you missed out on will make a LETTER grade difference, and the information you have provided justifies late submission of the assignment or missing the assignment, I may adjust the grade by removing the penalty or excusing the assignment.
If the assignment is excused, the total course points available will be reduced by the excused assignment. For example, if a student missed 50 points worth of assignments that are later excused, the total points available for the course for that student will change from 1,000 to 950 points, potentially increasing the weight of the other assignments.
Extra Credit
There will be no special extra credit for individual students. Absolutely NO exceptions. Focus your efforts on the assignments available throughout the course.
Plagiarism
Plagiarism is the most common form of academic misconduct at OU. There is 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.
University Academic Policies and Student Support
Access the University Academic Policies Document.
Course Summary:
| Date | Details | Due |
|---|---|---|