University of North Carolina at Greensboro
Bryan School of Business and Economics
Department of Accounting and Finance
ACC 600: Professional Accounting Research (3 credit hours)
Tu/Th 2-3:15, Bryan 202
Fall 2013
INSTRUCTORS:
TAX
FINANCIAL
Mr. Samuel M. Moore
Office: 387 Bryan Building
Phone: 334-5690 (no voice mail)
Email: smmoore@uncg.edu (best way to contact me)
Office Hours: By appointment
Ms. Amanda Cromartie, CPA
Office: 342 Bryan Building
Phone: 256-0127
Email: acromartie@uncg.edu (best way to contact me)
Office Hours: Tu/Th 11am-12pm or by appointment
PREREQUISITE: ACC 420, Federal Tax Concepts or equivalent.
COURSE OBJECTIVES:
1. To develop and enhance your skills in identifying tax questions and planning
opportunities; in locating and using tax authority to respond to these questions and plans;
and in using the law to prepare a response to a question or to formulate a planning
strategy.
2. To develop and enhance your skills in identifying financial research issues; in locating
and using financial accounting authority to address the issues; and in using the authority
to prepare a response to a question or to formulate a suggested solution.
3. Expand your communication skills, especially written.
4. Provide an environment in which you can
a. Learn to analyze facts, distinguish relevant information from irrelevant, recognize
and state the issues, and reduce the rules to succinct statements.
b. Develop reasoning skills, planning skills, and synthesis skills.
RECOMMENDED MATERIALS:
 Tax Textbook: Prentice Hall’s Federal Taxation 2013 Comprehensive, by
Pope, Anderson, and Kramer (many of you already have a copy - earlier editions are
acceptable – you will also use it for ACC 655 and 656 - ACC 600 uses 2 chapters and an
appendix.)
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 Optional Financial Textbook: Accounting & Auditing Research: Tools & Strategies, 7
Edition, 2010, by Weirich, Pearson, and Churyk. ISBN: 978-0-470-50697-4.
 It is also recommended to have access to an intermediate financial accounting text.
ACC 600 Syllabus, Page 1 of 6
ACC 600 Syllabus, Page 2 of 6
ELECTRONIC RESOURCES:
Materials for this course are available on the University's Blackboard site
at https://blackboard.uncg.edu. You are responsible for checking this site for announcements,
readings, power point slides, and other materials relevant to the course. You are also expected to
check your UNCG email regularly.
We will use a number of electronic resources for this course. Access information and external
links in Blackboard will be provided when necessary. For tax research, we will access resources
including CCH Tax Research, RIA Checkpoint, LexisNexis Academic and the IRS. For financial
research, we will access resources including FASB Accounting Standards Codification, IFRSs,
and the SEC Edgar database.
GRADING:
Grading Scale
A = 93-100
A- = 90-92
B+ = 88-89
B = 83-87
B- = 80-82
C+ = 78-79
C = 70-77
F = Below 70
Grade Composition
TAX:
50% of Total Grade
The grade for tax will be composed of an average of Research &
Writing Assignments and Examinations. The number and time of
these components will be announced.
FINANCIAL: 50% of Total Grade
Class Participation – 5%
In-Class Quizzes – 8%
Research & Writing Assignment – 10%
Research & Writing Assignment w/Presentation – 15%
Final Exam – 12%
ACADEMIC INTEGRITY:
Students are expected to abide by the UNCG Academic Integrity Policy. All examinations are
expected to be done honestly and by your own efforts. For all written homework and
assignments, students need to be careful to avoid plagiarism and to cite references. The UNCG
Academic Integrity Policy can be found at http://academicintegrity.uncg.edu/violation/.
ACC 600 Syllabus, Page 3 of 6
EXAMS and QUIZZES:
Exams and quizzes may be a combination of multiple choice, fill-in-the-blank, short answer, and
essay questions. Make-up quizzes will not be given. One excused quiz is allowed in determining
the student’s quiz average. The weight of any missed quiz will be attributed to the other quizzes.
More than one missed quiz will result in a grade of 0 for that and any subsequently missed quiz.
Make-up exams other than the final exam will only be given if the instructor is notified before
the scheduled exam time and the instructor accepts the reason for the make-up exam as valid.
The final exam is scheduled for Saturday, December 7th from 3:30-6:30pm. Please plan
accordingly. For the final exam, the course will follow UNCG’s policy. UNCG’s policy is that
only those students with more than two final exams within the 24 hour period surrounding our
scheduled final exam and have documentation from the registrar’s office are eligible to take the
final exam on the make-up day. Documentation from the registrar’s office must be submitted to
Mr. Moore before Monday, December 2nd.
HOMEWORK:
Homework will be assigned 5-7 days prior to the due date. It will be posted on Blackboard and
explained in class.
RESEARCH & WRITING ASSIGNMENTS:
These assignments will be longer than the homework and you will generally have at least two
weeks to complete an assignment. Some of the assignments are completed in two parts.
LATE ASSIGNMENTS:
Late assignments will not be accepted.
WRITING:
This course is writing intensive. A portion of your grade will be based on how well written your
work is including: spelling, grammar, word usage, and writing style. If you need assistance with
your writing, make use of the Writing Center located at 3211 MHRA Building. For more
information please visit http://www.uncg.edu/eng/writingcenter/. If you use the Writing Center,
please inform them of the class and instructor for notification purposes.
SPEAKING:
This course includes class discussions and a formal presentation. If you need assistance with
your speaking and presentation skills, make use of the Speaking Center located at 3211 MHRA
Building. For more information please visit http://speakingcenter.uncg.edu. If you use the
Speaking Center, please inform them of the class and instructor for notification purposes.
STUDENT RESPONSIBILITIES:
Students are expected and required to be prepared for every class. Students are
responsible for all assigned readings and other materials assigned without regard to
whether the material is mentioned or covered in class. For all Bryan School expectations
please visit: http://bae.uncg.edu/assets/faculty_student_guidelines.pdf
ACC 600 Syllabus, Page 4 of 6
TENTATIVE SCHEDULE
The Topics appearing below do not indicate nor represent class periods nor meeting dates nor
order of presentation. The Topic designations are primarily and essentially for convenience of
reference and identification. A particular Topic designation may extend over more than one
class period; more than one Topic designation may be covered and considered at one class
meeting date. All Topics and Readings will be announced in advance of the time of requirement.
FINANCIAL Tentative Schedule
TIME SENSITIVE CLASSES:
Tuesday, August 20th
Thursday, August 22nd
Tuesday, August 27th
Tuesday, September 3rd
Thursday, September 5th
Thursday, September 12th
Thursday, September 19th
Thursday, September 26th
Thursday, September 26th Thursday, October 3rd
Thursday, October 3rd
FIRST CLASS – Financial Research
COMPUTER LAB - Bryan 221 – FASB Accounting
Standards Codification and other Financial Research Tools
Quiz #1
Quiz #2
Writing Assignment #1 Due
Quiz #3
Quiz #4
Writing Assignment #2 Due
Presentations
Final Exam Due
Topics:
 Authoritative Financial Sources & History
 Codification of US GAAP
 International Financial Reporting Standards
 FASB and International Convergence
 SEC Reporting
NOTE: Please refer to the Financial Research Tentative Schedule posted in Blackboard for
further details.
TAX Tentative Schedule
TIME SENSITIVE CLASSES:
Tuesday, October 8th
Tuesday, October 15th
Thursday, October 31st
Tuesday, November 26th
Saturday, December 7th
FIRST TAX CLASS
Fall Break
COMPUTER LAB - Bryan 221 - CCH & RIA
Last Tax Class
Final Exam (3:30-6:30PM)
Topics:
 Introduction to Professional Tax Research
 Computerized Tax Research
ACC 600 Syllabus, Page 5 of 6
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Constitutional Sources of Federal Tax Law
Legislative Sources of Federal Tax Law
Administrative Sources of Federal Tax Law
Judicial Sources of Federal Tax Law
Executive Sources of Federal Tax Law
Working with the IRS
1) Administrative Aspects of Tax Practice
2) Appeals Process --- Administrative
3) Appeals Process --- Judicial
4) Federal Tax Assessment and Federal Tax Lien
Rules, Sanctions, Agreements, and Disclosures
Tax Planning
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NOTE: Please refer to the Tax Research Functional Assignments posted in Blackboard for
further details.
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ACC 600 Syllabus, Page 6 of 6