UH Home | UHM Home | Shidler Home | MyUH | Webmail | WebCT | Contact Us |
 

ACC 625 Accounting and Tax Research (3)

In-depth examination of tax and accounting research, IRC, and SEC procedures. Extensive practice in issue identification, reading and analyzing primary authority, and communicating results.

Pre: 401, orientation program, or faculty consent

A minimum of at least C- or better is required

Subjects:

  • The internal revenue code
  • The treasury regulations (proposed, temporary & final)
  • Tax services
  • Electronic tax databases
  • Tax information on the Web
  • Writing tax memos
  • Judicial authority
  • Weight of authority
  • Revenue rulings
  • Other administrative authority
  • Case citations
  • Ethics for tax professionals
  • Tax planning
  • The FASB 109 (Accounting for Income Taxes)
  • Current pronouncements
  • FARS
  • SEC (Edgar)
  • LEXIS/NEXIS
  • Emerging Issues Task Force (EITF)
  • Optional topics: exposure to foreign tax research, expert systems in tax, tax journals & newsletters, transnational business problems
 
Copyright 2006 University of Hawaii, Shidler College of Business, School of Accountancy. All Rights Reserved.