Nov 25, 2024  
2021-2022 Graduate Catalog 
    
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2021-2022 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 student must earn a grade of C or better in an income tax concepts course prior to enrollment.

Credits: 3