ACCT 70660 - Special Topics in Taxation II: Accounting Periods and Methods

Institution:

University of Notre Dame

Subject:

Accountancy

Description:

As business transactions grow more complex and the pressure to collect tax revenue increases, the IRS is placing an intense focus on accelerating the recognition of taxable income and deferring the recognition of tax deductions. This course will review the historical development of tax accounting principles and how they are evolving in light of the complex business environment. Specific topics include the cash and accrual methods of tax accounting, tax rules governing the time value of money and the taxation of inventories.

Credits:

1.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.nd.edu

Phone Number:

(574) 631-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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