Jan 02, 2025  
2019-2020 Graduate Catalog 
    
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2019-2020 Graduate Catalog [NOTE!!!! THIS IS AN ARCHIVED CATALOG. FOR THE CURRENT CATALOG, GO TO CATALOG.NIU.EDU]

ACCY 659 - Tax Accounting Methods and Periods

Study of timing issues related to federal income taxation including adoption of changes in accounting periods, cash, accrual, and installment methods of accounting, and tax consequences of changing accounting methods. Study of other common law doctrines involving transactional concepts including claim of right, tax benefit, and duty of consistency. Study of tax policy as it relates to “fairness,” economic growth, simplicity, enforcement, and review of various tax reform alternatives.

Prerequisites & Notes
PRQ: A grade of C or better in ACCY 644 or consent of the department.

Credits: 3