Carlson School of Management

MBT 5200 Tax Accounting Methods and Periods

Rules affecting timing of income/deductions for tax purposes. Cash/accrual accounting methods overall and with respect to individual items of income/deductions. Rules for changing accounting methods/periods. Annual accounting and transactional concepts: claim of right doctrine, Arrowsmith doctrine, tax benefit rule.

Fall 2014

Section 200 LEC (17461)

4 credits

A-F; prereq ACCT 5135, MBT student

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