MTAX 6405 - Accounting for Income Taxes

Credits: (3)
Typically taught:
Fall [Full Sem]

Cash and accrual methods of accounting, inventories, accounting for book/tax disparities, income statement tax provision, original issue discount, depreciation methods, amortization, long-term contracts, changes in methods of accounting, accounting periods, capitalization vs. expense, and other topics critical to bridging financial accounting and tax accounting.