An exercise helps students grasp the interplay of earned taxable income and net unearned income in calculating the kiddie tax as revised by the TCJA.
A lesson helps students develop the skills necessary to spot book-tax differences that affect corporations’ effective tax rates.
Now that IRS forms have been created to reflect the changes of the TCJA, a professor-prepared tax return assignment gives faculty an opportunity to introduce their students to new tax law complexities.
The AICPA is integrating personal financial planning into university-level curriculum in a manner that would help prepare prospective CPA candidates to qualify for the Personal Financial Specialist credential shortly after obtaining their CPA license.
Case studies provide a template for accounting educators to develop students’ problem-solving and decision-making skills while also enhancing their competency in Excel.
Mastery of PechaKucha can help presenters grab an audience’s attention, calm their own nerves, and avoid several common presentation mistakes.
This column provides background on usable data readily available from the IRS and a case study in which students can use the IRS data to assess audit risk.
The Giving Voice to Values approach focuses on putting ethics into action.
This Excel–based case study gives accounting students and entry-level accounting staff experience working with the requirements of FASB ASC Topic 740, Income Taxes.
Introductory tax courses often focus solely on compliance or theory, which can cause some students to lose interest in the topic.
Tax practitioners better trained in data analytics could improve decision-making in several areas.
The new exam will increase emphasis on the higher levels of Bloom’s Taxonomy, such as analysis and application, and reduce emphasis on remembering and understanding.
This column features ideas to help tax professors engage students in new ways, without sacrificing tax content.
Tax classes should teach students not only to navigate the Code but also to communicate their findings effectively through internal memos and client communications.
Developing students’ ability to employ Microsoft Excel is essential to their future career success.
Use of online quizzes has helped improve performance on exams.
Students’ verbal and written communication skills require improvement.
This column describes five types of governmental documents and videos and how they can be incorporated into a tax classroom.
This column articulates the numerous benefits students, universities, employers, and communities can gain from the VITA program and provides tips on how to start a program, how to recruit and train volunteers, and how to best ensure a successful experience for all constituents.
This assignment attempts to address within a first course in federal income taxation of individuals the MTC's concern for delivering basic tax knowledge and developing student skill sets.