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ACC 331 Federal Income Tax Accounting
Syllabus and Course Schedule
Spring 2016

Professor
E-Mail
Phone
Course Website
Office Location
Teaching Assistant

Wayne Nesbitt, Ph.D. nesbitt@broad.msu.edu (517) 432-4407 via Desire2Learn (D2L) (https://d2l.msu.edu)
N261 Business College Complex (BCC)
Connor St. Charles

Office Hours

Tuesdays/Thursdays from 11:40 to 12:40 pm or by appointment
(Location: 139 Akers Hall)

Help Lab

Fridays from 1:00 to 4:00 pm,
N17 BCC (Ground floor across from Starbucks)

Course Meeting Times/Locations
Section
001
002
003

Time
Tu/Th 8:30 – 9:50 a.m.
Tu/Th 10:20 – 11:40 a.m.
Tu/Th 12:40 – 2:00 p.m.

Location
139 Akers Hall
139 Akers Hall
139 Akers Hall

Required Course Materials
 Required: Raabe et al., South-Western Federal Taxation: Essentials of Federal Taxation:
Individuals and Business Entities, 2016 Edition ISBN 978-1-305-39530-5. The textbook is available in hardcover, loose leaf, and eBook formats. You should not use an older edition because of the extensive changes between editions.
 Optional: CengageNOW access
 Required: Additional readings posted on the course D2L website
 Required: Calculator (non-programmable)

The text and CengageNOW access may be purchased together at a reduced price through the following website: www.cengagebrain.com/course/1-1YA8S9K

1

Course Overview and Objectives
This course provides a comprehensive introduction to the U.S. federal income tax system, with an emphasis on the taxation of business entities. During the course, students will:





Gain an understanding of the theory and “language” of taxation.
Establish a broad understanding of the tax policy framework from which we can make informed decisions as voters. Identify tax policy issues suggested by or underlying particular provisions of the tax law.
Analyze how taxation...

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