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)
M/W 3:30-4:45; Bryan 202
Spring 2014
INSTRUCTORS:
TAX
FINANCIAL
PREREQUISITE:
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
Dr. Venkat Iyer, Ph.D., CPA
Office: 337 Bryan Building
Phone: 256-0187
Email: vmiyer@uncg.edu (best way to contact me)
Office Hours: M/W 1-3 pm or by appointment
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 2014 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.)
 Financial Textbook: Skills for Accounting and Auditing Research. 2014 by Shelby
Collins. Cambridge Publishers. ISBN: 978-1-61853-074-5
 It is also recommended to have access to an intermediate financial accounting text.
ACC 600 Syllabus, Page 1 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 Assignments – 10%
Group 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://sa.uncg.edu/handbook/academic-integritypolicy/.
ACC 600 Syllabus, Page 2 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.
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 a week
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
Disruptive Behavior in the Classroom:
Please familiarize with the disruptive behavior policy which is available on‐line at
http://deanofstudents.uncg.edu/policy/. It states that
“The instructor may withdraw a student from a course for behavior that is deemed by the
instructor to be disruptive to the class. The grade assigned will be “W” if the behavior occurs
before the deadline for dropping a course without academic penalty, and the instructor has the
option of giving a “W” or a “WF” if the behavior occurs after the deadline.”
ACC 600 Syllabus, Page 3 of 6
Adverse Weather: The University of North Carolina at Greensboro will remain open during
adverse weather conditions unless an administrative decision on changing work and class
schedules is made by the Chancellor. Students can receive details on the UNCG home page
(www.uncg.edu), or by dialing three campus telephone numbers: Adverse Weather Line (336334-4400); Campus Switchboard (336-334-5000); and University Police (336-334-5963).
Important Dates: Please refer to http://www.uncg.edu/reg/Calendar/acaCal/sp14.html for
important dates.
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.
TAX Tentative Schedule
TIME SENSITIVE CLASSES:
Monday, January 13th
Monday, January 20th
Monday, January 27 or
Wednesday, January 29
March 8 – March 16
Wednesday, March 5th
Topics:
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FIRST TAX CLASS
Dr. Martin Luther King Jr. holiday
COMPUTER LAB - Bryan 221 - CCH & RIA
Spring Break
Last Tax Class
Introduction to Professional Tax Research
Computerized Tax Research
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
NOTE: Please refer to the Tax Research Functional Assignments posted in Blackboard for
further details.
ACC 600 Syllabus, Page 5 of 6
FINANCIAL Tentative Schedule
TIME SENSITIVE CLASSES:
Monday, March 17th
Monday, March 24th
Wednesday, March 26th
Monday, March 31st
Wednesday, April 2nd
Monday, April 7th
Wednesday, April 9th
Monday, April 14th
Wednesday, April 16th
Monday, April 21st to
Monday, April 28th
Wednesday, May 7th
FIRST CLASS – Financial Research
COMPUTER LAB - Bryan 221 – FASB Accounting
Standards Codification and other Financial Research Tools
Chapter 2. Quiz #1
Chapter 3
Chapter 5
Chapter 6/Chapter 7
Chapter 4
Chapter 9
External speaker
Presentations
Final Exam
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.
ACC 600 Syllabus, Page 6 of 6