Learningoutcomes

Program Courses

ACC 453 - Money & Economics

ACC 503 - Adv Financial Accounting

ACC 523 - Tax Research Methodology

ACC 526 - Adv Acc Analytics-Tax

ACC 560 - Special Probs in Federal Tax

ACC 561 - Corporate Taxation 1

ACC 562 - Corporate Taxation 2

ACC 563 - Taxation of Partnerships

ACC 566 - Methods and Acc for Inc Taxes

FIN 520 - Business Finance

GSCM 530 - Operations Management

HRM 540 - Organizational Effectiveness

PSE 571 - Ethics for Accounting

STRAT 560 - Strategy and Economics

ACC 563

Course Purpose

Learning Outcomes

Christlike Stewardship in Partnership Tax

Partnership Formation, Operations, and Basis

Analyze Partnership Allocations and Liabilities

Partnership Transfers and Basis Adjustments

Partnership Tax Research and Compliance Tools

Instructor created Learning Outcomes

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Learning Outcomes

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Course Outcome	Program Outcomes
Christlike Stewardship in Partnership Tax Strengthen faith in Jesus Christ and His restored gospel by approaching partnership tax practice as Christlike professional stewardship. Students will connect partnership tax work with truthful reporting, respect for partners and their economic arrangements, careful use of authority, service to clients and colleagues, and humility when facts or authorities are uncertain.	Strengthened Testimony of Jesus Christ and His Restored Gospel Mastery of the Principles and Tools of Business and Accounting Character Driven by Integrity, Respect, and Resilience Commitment to Lifelong Learning and Service
Partnership Formation, Operations, and Basis Apply federal tax rules governing partnership formation, operations, and partner basis. Students will analyze formation transactions, capital interests, service partners, taxable years, accounting methods, loss limitations, and basic outside and inside basis consequences.	Strengthened Testimony of Jesus Christ and His Restored Gospel Mastery of the Principles and Tools of Business and Accounting Character Driven by Integrity, Respect, and Resilience Commitment to Lifelong Learning and Service
Analyze Partnership Allocations and Liabilities Analyze partnership allocations, liabilities, and partner-partnership transactions. Students will address substantial economic effect, targeted allocations, preferred returns, nonrecourse deductions, recourse and nonrecourse liabilities, section 704(c), disguised sales, guaranteed payments, controlled-partnership exchanges, and anti-abuse concerns.	Strengthened Testimony of Jesus Christ and His Restored Gospel Mastery of the Principles and Tools of Business and Accounting Character Driven by Integrity, Respect, and Resilience Commitment to Lifelong Learning and Service
Partnership Transfers and Basis Adjustments Determine the tax consequences of partnership distributions, sales, retirements, deaths, and basis adjustments. Students will analyze transactions from both partner and partnership perspectives, including section 751 issues, section 734(b) and 743(b) adjustments, section 754 elections, and reverse section 704(c) issues.	Strengthened Testimony of Jesus Christ and His Restored Gospel Mastery of the Principles and Tools of Business and Accounting Character Driven by Integrity, Respect, and Resilience Commitment to Lifelong Learning and Service
Partnership Tax Research and Compliance Tools Use partnership tax tools and technology to support professional tax conclusions and compliance deliverables. Students will use the Internal Revenue Code, Treasury Regulations, IRS guidance, operating agreements, tax forms, instructions, research resources, and structured workpapers while demonstrating integrity, respect, resilience, and lifelong learning.	Strengthened Testimony of Jesus Christ and His Restored Gospel Mastery of the Principles and Tools of Business and Accounting Character Driven by Integrity, Respect, and Resilience Commitment to Lifelong Learning and Service