ACCT 4813 - Federal Taxation 1
Fall 2026 Syllabus, Section 01, CRN 40046,
Credit hours: 3
Course Meeting Times
Log in to view more
Instructor
Dr. Connie Augustine
Email: mcaugustine@ysu.edu
Course Description
4813. Federal Taxation 1. This course teaches students fundamental and current tax law associated with personal, investment, property and sole-proprietorship transactions with particular emphasis on individual tax return preparation and planning. Concepts are supported through the preparation of actual tax returns and discussion of how transactions can be restructured to minimize current or future tax liability. Prereq.: ACCT 2603 (C or better) AND 2.5 GPA. 3 s.h.
Course Readings
| Group | Title | Author | ISBN |
|---|---|---|---|
| Required | McGraw Hill's Essentials of Federal Taxation 2027 | Brian C. Spilker, Benjamin C. Ayers, John A. Barrick, Troy K. Lewis, John R. Robinson, Connie D. Weaver, and Ron G. Worsham | n/a - First Day Ready |
First Day Ready - billed to your YSU Account and included in your Blackboard course). The digital version includes the e-text with McGraw-Hill Connect. If you want a loose-leaf of the textbook, that is an additional purchase. The digital McGraw-Hill Connect which includes the e-text is required.
The course readings are subject to change in the event of extenuating circumstances, research developments, current events, and/or to ensure better learning.
Assignments/Assessments
Log in to view more
Schedule of Topics and Assignments
| Week of | Reading(s) | Proposed Topic | Due/To Prepare for Class |
|---|---|---|---|
| 8/24 | Chapter 1 | An Introduction to Tax | Video and Homework Assignment Due Thursday, August 27 |
| 8/31 | Chapter 2 | Tax Compliance, the IRS, and Tax Authorities | Video and Homework Assignment Due Tuesday, September 1 |
| 9/7 | Chapter 3 | Tax Planning Strategies and Related Limitations | Video and Homework Assignment Due Tuesday, September 8 |
| 9/14 | Chapters 1-3 | Exam #1 | Exam Review Tuesday, Exam on Thursday |
| 9/21 | Chapter 4 | Individual Income Tax Overview, Dependents, and Filing Status | Video and Homework Assignment Due Tuesday, September 22 |
| 9/28 | Chapter 5 | Gross Income and Exclusions | Video and Homework Assignment Due Tuesday, September 29 |
| 10/5 | Chapter 6 | Individual For AGI Deductions | Video and Homework Assignment Due Tuesday, October 6 |
| 10/12 | Chapters 4-6 | Exam #2 | Exam Review Tuesday, Exam on Thursday |
| 10/19 | Chapter 7 | Individual From AGI Deductions | Video and Homework Assignment Due Tuesday, October 20 |
| 10/26 | Chapter 8 | Individual Income Tax Computation and Tax Credits | Video and Homework Assignment Due Tuesday, October 27 |
| 11/2 | Chapter 9 | Business Income, Deductions, and Accounting Methods | Video and Homework Assignment Due Tuesday, November 3 |
| 11/9 | Chapters 7-9 | Exam #3 | Exam Review Tuesday, Exam on Thursday |
| 11/16 | Chapter 10 | Property Acquisition and Cost Recovery | Video and Homework Assignment Due Tuesday, November 17 |
| 11/23 | Chapter 11 | Property Dispositions | Video and Homework Assignment Due Tuesday, November 24 |
| 11/30 | Chapters 15, 16 & 17 | Pass-Through Entities | Video and Homework Assignment Due Tuesday, December 1; Exam Review on Thursday, Final Project due Thursday, December 3 |
| 12/7 | Chapters 10, 11, 15, 16 & 17 | Exam #4 and Final Project | Tuesday, December 8 |
The course schedule, policies, procedures, and assignments in this course are subject to change in the event of extenuating circumstances, by mutual agreement, and/or to ensure better learning.