BMGT321 Course Introduction
Course Overview in Brief: Taxation of Individuals class focuses on taxation of individuals as well as taxation of business entities. The course addresses tax principles and concepts, federal and state income taxation, and international taxation. In addition, the course includes individual returns (individuals), including partnership returns (partnerships), S corporations, C corporations, estates and trusts. Students will complete 40 hours of course work outside the classroom. Prerequisite: Completion of six semester hours or the equivalent with a grade of C or
BMGT321 Course Description
Taxation of Individuals: Principles and Practice introduces students to the tax code. Topics include: taxation of individuals, estates and trusts; tax law changes over time; business structures and taxes; capital gains tax; sales tax, state and local taxes; transfer taxes and wealth accumulation. Prerequisite(s): Admission to the MBA program at the Carlson School of Management. Required Courses (9 Credits) CIP Code Title Credits BMGT331 Finance for Executives (3 Credits) (BMGT331) This
Universities Offering the BMGT321 Course
Michigan State University
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University of Nebraska-Lincoln
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University of Washington
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BMGT321 Course Outline
Credit Hours: 3 Instructional Methods: Hybrid Course
Lecture/Lab Class Offered Online: No Prerequisites: Completion of BMGT323 Introduction to Taxation of Individuals/Entrepreneurs (3 Credits) (BMGT323) Credit Hours: 3 Instructional Methods: Hybrid Course
Lecture/Lab Class Offered Online: No Prerequisites: Completion of BMGT323 Introductory Concepts in Corporate Taxation (3 Credits) (BMGT324) Credit Hours: 3
BMGT321 Course Objectives
The course provides an overview of the general taxation of individuals and their families, including federal, state, local, and international taxes. It also includes federal income tax law as well as individual state taxation laws. Other topics include property tax assessment and collection, estate taxation, gift and generation skipping transfer tax planning, and the impact of foreign taxation on the U.S. corporate income tax system. Students will understand tax law concepts in the context of individual situations and determine the best strategies for dealing with them. Course
BMGT321 Course Pre-requisites
Course Objectives On successful completion of this course, students should be able to: • Critically appraise the role and functions of tax advisors and their clients • Demonstrate an understanding of the nature and various forms of taxation, as well as different types of people who fall within the tax net; • Define the basic principles of income tax laws governing personal income tax in Australia; • Apply concepts such as individual and trust taxation to personal and corporate income tax situations; • Identify individuals and business entities that are
BMGT321 Course Duration & Credits
This course addresses the tax treatment of individuals and their estates. It explores the basic concepts of income taxation and considers tax avoidance techniques that are used by individuals, family businesses, trusts, foundations and estates. Prerequisite: BMGT321 . Competency: 3B.MGT323 Course Duration & Credits for BMGT324 Taxation of Corporations (3 Credits) (BMGT324) This course explores the basic concepts of corporate taxation in Canada. The student will gain an understanding of the structure of
BMGT321 Course Learning Outcomes
Students will be able to: Identify and demonstrate understanding of income tax law. Apply the income tax law principles through the analysis of individual tax cases, and legal case studies. Demonstrate an understanding of the business environment with special reference to taxation. Assess the impact of tax law changes on businesses, individuals and industries. Demonstrate an understanding of effective marketing strategies with a focus on how tax law affects them. Understand how to manage personal and business tax obligations by obtaining timely responses to all tax inquiries. Outline information
BMGT321 Course Assessment & Grading Criteria
This course will prepare students to understand the current federal and state tax laws that impact individuals and business entities. Students will learn about the various types of taxes, the strategies employed by taxpayers to minimize their tax obligations, and how those tax benefits are affected by employment status. In addition, students will analyze the application of federal income tax law in a variety of practical situations including estate planning, taxation of partnership interests, international taxation, accounting for stock options, and taxation of sales of privately held businesses.
BMGT321 Course Fact Sheet
Introduction to business taxation theory, the application of tax law to business entities, and tax planning techniques; federal and state individual income taxes, payroll taxes, sales and use taxes, property taxes, estate and gift taxes. Course Objectives: Upon completion of this course the student will be able to: 1. Be familiar with the income tax laws and regulations applicable to individuals. 2. Understand how corporations are taxed. 3. Understand how partnerships are taxed. 4. Understand how estates and
BMGT321 Course Delivery Modes
– Spring 2019
• Live Face-to-Face
Duration: 36 weeks (includes practicum) • Live Virtual Online (via web conferencing) This course will be offered in an online format only. Students are expected to complete the practicum component of the course.
Delivery mode for BMGT321 Course Delivery Modes for BMGT323 Taxation of Individuals (3 Credits) (BMGT321) – Spring 2019
• 100% Virtual Classroom • Virtual Learning Center Delivery
BMGT321 Course Faculty Qualifications
3 Semester Hours (30 Credits) Prerequisites: None Students must have completed all core courses in the BMGT Certificate and have a minimum GPA of 2.0 on 4.0 scale at the time they enter the course. This course is a continuation of the Financial Management concepts taught in BMGT320 and BMGT321. The main difference between these two courses is that this one will emphasize how to use business information to identify opportunities for improving decision-making within an organization. The course will
BMGT321 Course Syllabus
Course Syllabus for BMGT323 Taxation of Individuals (3 Credits) (BMGT321) By: Rizwan Akhtar, Jahanzeb Hameed, Shahid Khan
Assignment 1: Individual Income Tax Rates, Deductions, and Credits (10 points)
Assignment 2: The General Partnership and its Forming (15 points)
Assignments will be due in Week 4. For additional information, see the weekly handouts.
Suggested BMGT321 Course Resources/Books
This course will discuss the tax treatment of individuals, corporations, estates and trusts in a variety of different types of tax laws. Taxation of individuals is very complex and this course will provide you with an understanding of this area. It will also provide you with the basics of how to analyze financial records and how to gather information for preparation of tax returns. This class meets Tuesday/Wednesday 6:00-9:30 PM at CAUSEWAY BLDG. (CAUSEWAY BLD
BMGT321 Course Practicum Journal
Prerequisite: BMGT322 or approved equivalent; Permission of instructor.
The course provides a theoretical and practical foundation for taxation of individuals. The course covers basic income, estate and gift taxes, withholding, sales, property, income, business and partnership taxation. Students will be required to complete an individual tax return and prepare a Federal Individual Income Tax Return for Publication (Form 1040) in order to pass the class.
BMGT321 Course Practicum Journal for BMGT323 Individual Income Taxes (3
Suggested BMGT321 Course Resources (Websites, Books, Journal Articles, etc.)
Baker, W. D. & Williams, J. C., Business taxation (2012). 4th ed., Prentice Hall.
http://books.google.com/books?isbn=013323247X Bode, M. S., & Zohar, M. K. (2011). A qualitative case study of the implementation and effects of a learning management system on distance learning students at a private university in the southeast United States. The Journal of Teaching
and Learning with Technology,
BMGT321 Course Project Proposal
Students are required to complete a proposal for their proposed final course project, which must be approved by the instructor. (3 Credits) Assigned By: Dr. K. B. Srinivasan Course Description and Objectives: This course provides students with an introduction to taxation concepts, and an understanding of the most common tax forms used by individuals in the United States.
The majority of business professionals in the current workplace have a strong interest in and understanding of how economic forces impact their personal life and careers.
BMGT321 Course Practicum
Course Requirements: 3 credits. General Education Course: This course is designed to provide students with a broad overview of the tax system in Canada, including concepts of Canadian taxation and strategies for preparing tax returns. Students will develop skills in completing personal income tax returns in accordance with applicable legislation and regulations as well as in conducting analysis and reporting on the Canadian taxation system. Specific examples include tax law, employment taxes, benefits provided under the Employment Insurance Act (EI), corporate taxes, gifts and estate planning, sales
Related BMGT321 Courses
– Content Outline
BMGT321: E-LEARNING UNIT OVERVIEW
This is a general outline of the content for this unit.
The course content for BMGT321 is:
Overview of the taxation system in Australia, including how income and capital gains are taxed, and how to complete an income tax return.
How to pay tax by instalments using ATO e-filing.
The role of business activity statements (BAS) in business, including filing BAS online.
Classification of taxable goods and
22 May 2020
Final Exam for BMGT323 Taxation of Individuals (3 Credits) (BMGT321) 22 May 2020
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At the end of this course students will be able to… understand the tax concepts and principles underpinning taxation in Australia
identify key tax issues in relation to Australian individuals
apply the relevant tax law and rules to individual situations.
Select one course option from each group:
BMGT321 – Taxation of Individuals BMGT322 – Taxation of Business Entities
What Should Students Expect to Be Tested from BMGT321 Midterm Exam
Midterm exam should be taken during first week of the semester (BMGT321) Exam schedule will be posted on the course website. 1. You must pass the midterm to pass the course (2) 2. 3-5% of your grade in this class is based on exam – it is cumulative over all four exams 3. This is a closed book exam and you are allowed to take notes
Exam Questions The answer choices for each question are in parentheses at the bottom of
How to Prepare for BMGT321 Midterm Exam
– Accounting, Internal Controls, Taxation and Auditing.
Continue to step 2
Describe the legal and tax obligations of a corporation. (4 Credits)
Discuss the requirements for a corporation to be organized as a public or private company. (3 Credits)
Describe the various income taxation methods that are available for companies and explain how these methods may apply in specific situations. (6 Credits)
Discuss the basic principles of federal income taxation including filing and payment procedures and examine how tax law applies to different economic
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BMGT323 – Taxation of Individuals (3 Credits) (BMGT321)
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(10/16/18) What would happen to the valuation of a business that had been in operation for 30 years and was then sold? Describe how the purchase price is determined. The purchaser may have paid cash or stock for the business. The taxpayer should explain which approach they used in determining the purchase price. Based on this information, what are some issues that need to be considered when valuing a business? Describe some important considerations when determining the fair market value of a closely held corporation for
Final Exam for the following topic(s) within BMGT 321 will be assessed using problem-based learning. These exams are worth a total of 100 points (100% of the course grade). Problem-Based Learning Exams Problem Based Learning is an interactive, learning process in which students study issues and problems related to their field of study. Students are provided with a variety of materials, such as books, videos, and online tutorials to read or listen to and apply their knowledge in preparation for an exam.
Top 100 AI-Generated Questions
– The goal of this course is to give you the ability to create tax returns for individuals and other entities. These returns are required by law for every taxpayer. The complexity of the returns and related tax issues are increasing, leading to a need for a greater understanding of the tax laws and tax return preparation techniques. By the end of this course, students should be able to:
Understand the relationship between personal income taxes, payroll taxes and business taxes.
Create tax returns for individuals and other entities.
What Should Students Expect to Be Tested from BMGT321 Final Exam
Final Exam The Final Exam will test students on the following topics: Summary of taxation in Canada (introduction, income taxes, corporate taxes, estate and trust taxes) Canadian Tax System (tax brackets, source deductions, capital gains/losses, etc.) Definition of taxes and how they relate to individuals. Income tax rates for 2018 with examples. Explain the basic concepts of property taxation and how it differs from income taxation. Personal exemptions and the exemption limit calculation. Tax systems in other countries.
How to Prepare for BMGT321 Final Exam
Lesson 1: Introduction (BMGT321) Lesson 2: The Law and the Tax System (BMGT321) Lesson 3: Using the Tax System (BMGT321) Lesson 4: Dealing with Assessment Errors (BMGT321) Lesson 5: Accounting Methods (BMGT321) Lesson 6: Use of Financial Statements (BMGT321) Class Agenda On-Demand Access to this class is included in this bundle.
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1. (TCO A) Using the concept of economic uncertainty, describe a time when it was difficult for a business to accurately estimate its tax liability. 2. (TCO B) Which is NOT one of the four key concepts used in tax planning? a. Tax law changes and policy decisions by the government b. Tax planning strategies designed to maximize future earnings c. Current market forces and trends d. Economic uncertainty 3. (TCO C) The Internal Revenue Service does not
Week by Week Course Overview
BMGT321 Week 1 Description
For the following questions, use the information from the scenario that was provided for you in class. In a 350- to 700-word paper, identify the nature of the business, explain why it needs or does not need to be incorporated, and describe its type of ownership. Identify and discuss the liabilities and tax advantages/disadvantages associated with incorporation versus sole proprietorship. Include an explanation as to why incorporation is better than sole proprietorship in this business. Your paper should be formatted according to APA
BMGT321 Week 1 Outline
Taxation of Individuals (BMGT321) • Understanding taxation (3 credits) • The Income Tax Act (3 credits) • The Employment Tax Act (3 credits) – includes contributions and benefit taxes and the Canada Revenue Agency – for corporations, partnerships, trusts, and sole proprietorships. BMGT322 Week 1 Individual Assignment First assignment Assignment #1 Financial Statement Analysis: Sarbanes-Oxley […]
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BMGT321 Week 1 Objectives
This course provides the student with an understanding of current federal tax laws and regulations that affect individuals. The course focuses on the taxation of individuals, social security, individual retirement plans (IRPs), and qualified pensions. The role of the federal government as a fiscally responsible entity in both providing the resources for investments and redistributing them to those who need them most is also examined. These issues are examined using a number of case studies to show how government policies shape tax policy. We will utilize a variety
BMGT321 Week 1 Pre-requisites
Finance Problem Sets (2 Credits) (FRE221, F
BMGT321 Week 1 Duration
(3 credits) 4 hours, (BMGT323) (3 credits) 4 hours, (MMGT320) (3 credits) 4 hours, (MMGT321) (3 credits) 4 hours
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BMGT321 Week 1 Learning Outcomes
Week 1 Assignment Business Ethics (3 Credits) (BMGT321) Week 2 Learning Outcomes for BMGT321 Taxation of Individuals (3 Credits) (BMGT321)
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Relevant Questions As discussed in this week’s readings, the formal and informal health care systems are two examples of social systems. In both systems, patients are treated as individuals with needs similar to those of their … Discuss the importance of appropriate communication in the healthcare setting. Describe at least two
BMGT321 Week 1 Assessment & Grading
Complete the following: 1. 2. Write a 250- to 350-word paper discussing the impact of the Affordable Care Act on individuals and small businesses. Include the following in your paper: What are some of the ways in which the ACA impacts small businesses and individuals? How have these impacts changed since the passage of the ACA? What changes should be made to provide more comprehensive healthcare coverage for all Americans? Please refer to the text for assistance with APA format.
BMGT321 Week 1 Suggested Resources/Books
Week 1 DQ 1
Week 2 Resources/Books for BMGT323 Taxation of Individuals (3 Credits) (BMGT321) Week 2 DQ 1
Week 3 Resources/Books for BMGT323 Taxation of Individuals (3 Credits) (BMGT321) Week 3 DQ 1
Week 4 Resources/Books for BMGT323 Taxation of Individuals (3 Credits) (BMGT321) Week 4 DQ 1
BMGT321 Week 1 Assignment (20 Questions)
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BMGT321 Week 1 Assignment Question (20 Questions)
Week 1 Assignment Question (20 Questions) for BMGT323 Taxation of Individuals (3 Credits) (BMGT321)
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BMGT321 Week 1 Discussion 1 (20 Questions)
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BMGT321 Week 1 DQ 2 (20 Questions)
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BMGT321 Week 1 MCQ’s (20 Multiple Choice Questions)
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BMGT321 Week 2 Description
This course will provide an overview of the taxation laws and regulations for individuals. Students will be able to review the sources of income, the types of returns, and issues related to taxation including forms, credits, exemptions, deductions, and exclusions. It will also address changes in taxes due to inflation and how they affect tax planning for individuals in 2018. The final exam is comprised of multiple choice questions based on information found in the textbook as well as questions that reflect course content. Class Schedule:
BMGT321 Week 2 Outline
Week 2 Assignment Outline (BMGT323) Week 3 Business Case (BMGT321) Week 3 Assignment Timeline for BMGT323 Taxation of Individuals (3 Credits) (BMGT321) Week 4 Week 4 Discussion Question: Corporate Social Responsibility and the Business Environment Questions (BMGT321)Week 5
Week 1: Description and Analysis of the Firm
Week 2: Overview of Strategic Management, Competitive Advantage, and Corporate Governance
Week 3: Strategy
BMGT321 Week 2 Objectives
BMGT321 Week 1 Health Care Finance
BMGT321 Week 3 Case Study: Insurer Paying Part of a Patient’s Hospital Bill (3 Credits) (BMGT321) – Lecture
BMGT321 Week 1 Assignment: Financial Planning for Healthcare Organizations (3 Credits) (BMGT321) – Assignment
BMGT 322 Course Outline for Health Care Finance (5 Credits)
Introduction to Health Care Finance (6 Credits)
BMGT321 Week 2 Pre-requisites
– View the full course: BMGT321 Taxation of Individuals (3 Credits) (BMGT321) This pre-requisite for the final exam is a certificate or similar.
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BMGT321 Week 2 Duration
Calculate the amount of tax due for an individual (your family) as a result of the most recent year-end Federal income tax return. To calculate this amount, you will need to find out what your total earned income is, and then multiply it by the Federal income tax rate. This worksheet will provide guidance to you for finding the amount of total tax due on your family’s earnings. Continue to order: https://uopcourses.com/product/bmgt-321-week-2-duration-for-bm
BMGT321 Week 2 Learning Outcomes
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2. Identify the individual tax rates in Canada and how they are calculated.
3. Prepare a tax return for a client.
4. Prepare a personal income tax return for a business client.
5. Apply knowledge of common payroll deductions and recordkeeping requirements.
6. Describe the differences between individuals and businesses in the taxation of their income.
7. Apply knowledge to prepare taxes for clients using various tools
BMGT321 Week 2 Assessment & Grading
This assessment assesses your understanding of the tax treatment of individuals in Australia.
BMGT321 Week 1 Assignment Exempt Organizations (3 Credits) (BMGT321) In this assignment, you will research an exempt organization.
BMGT321 Week 2 Assignment Taxation of Individuals (3 Credits) (BMGT321) This is a quiz to assess whether you have learned how to use tax tables and tables for deductions and credits.
BMGT 319 Week 4 Individual Assignment – Wages &
BMGT321 Week 2 Suggested Resources/Books
Bridgewater State College
Department of Business Administration and Economics
BMGT323 Taxation of Individuals (3 Credits) (BMGT321)
Professor: Lisa D. Kirsch, PhD, CPA
Taxation of Individuals by James T. Cawley, CAI, and E. Wayne Hodge Jr., CMA.
Please note that this book is available in the Student Bookstore.
The Tax Fundamentals Workbook for
BMGT321 Week 2 Assignment (20 Questions)
At the end of each session you will be given a quiz. You must pass both quizzes before you can receive credit for the course.
Syllabus for BMGT321
This course introduces concepts and techniques of taxation law and policy, focusing on tax compliance. This course emphasizes the understanding of both statutory and administrative taxation law and applies this knowledge to the analysis of individual tax planning scenarios.
Course Learning Outcomes
After completing this course, students should be able to
BMGT321 Week 2 Assignment Question (20 Questions)
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BMGT321 Week 2 Discussion 1 (20 Questions)
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BMGT321 Week 3 Description
This is a Face-to-Face, 100% Remote Learning course. This course is made up of 2 parts: A Face-to-Face Part and a Remote Learning Part. In this part of the course, you will be learning about income taxes and using some self-study tools to help you learn how to figure out your own tax situation and make the right decisions for yourself when it comes to taxes. Some of the important topics in this section include: You will learn how to calculate your
BMGT321 Week 3 Outline
Components of the Individual Tax System: The Individual Tax System consists of Federal, State, and local taxes. (The individual tax system can also be called an “income tax system.”) Taxes on individuals can be classified into three broad categories: income taxes, property taxes and sales taxes. Income taxes are levied on income earned by individuals. Property taxes are levied upon real property that an individual owns. Sales taxes are levied at the point of sale.
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BMGT321 Week 3 Objectives
1. Understand the taxation of individuals in a global perspective. 2. Understand