Explain and calculate penalties assessed by the Internal Revenue Service. Course Evaluation Students will be evaluated by means of regular homework assignments and written examinations. Homework assignments will include traditional problems and the preparation of tax forms and tax returns. Other factors such as attendance, class participation, or outside projects may be used at the instructor's option to evaluate students. Attendance Policy Regular and punctual attendance is expected of all students, and a complete record of attendance will be kept by each instructor for the entire length of each course.
Faculty is encouraged to establish attendance requirements in each course.
Each faculty member will inform students of any course attendance policy at the initial class meeting. Students are responsible for understanding the attendance policy for each course in which they enroll and for meeting the attendance requirements. Failure to meet the attendance requirements in a course may lower a grade. Students must officially withdraw from a course before the official drop date to automatically receive a grade of W. Students will be counted absent from class meetings missed, beginning with the first official day of classes. Students, whether present or absent, are responsible for all material presented or assigned for a course, and will be held accountable for such materials in the determination of course grades.