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.
This column looks at the benefits of using a convertible tablet PC to teach tax concepts, whether in academia, in-house training, or continuing education.
The following syllabuses accompany the August 2014 Campus to Clients column, “The Model Tax Curriculum: 2014 Revisions Provide a Valuable Tool for Accounting Programs.”
In 2012, a task force of AICPA and American Tax Association representatives was convened to revisit the model tax curriculum and recommend modifications to address changes in the tax environment. This column is an adaptation of the group's final report.
In a research project, students completed an in-depth study of the consolidated financial statements and accompanying footnotes of a publicly traded, multinational company based in the southeastern United States. This project is easily adaptable for use in both undergraduate and graduate accounting and tax programs.
This column describes the benefits of faculty internships and issues faculty and firms interested in pursuing such arrangements should consider.
Because students generally are in the early stages of their professional development, they easily can be exposed to professional ethics issues and preferred professional behaviors in common ethical situations as they learn more about tax technical content and the practical implementation of those rules.