ERIC Number: ED291953
Record Type: RIE
Publication Date: 1988
Reference Count: 0
Introducing the Microcomputer into Undergraduate Tax Courses.
Dillaway, Manson P.; Savage, Allan H.
Although accountants have used computers for tax planning and tax return preparation for many years, tax education has been slow to reflect the increasing role of computers in tax accounting. The following are only some of the tasks that a business education department offering undergraduate tax courses for accounting majors should perform when developing a program to train accounting majors in the use of microcomputers: evaluate available tax software for educational purposes; identify the material in undergraduate tax courses that is suitable for presentation in electronic data processing format; develop instructional procedures for computer assignments; prepare sample cases and assignments that can be used for computer instruction in taxation, and develop testing strategies to evaluate student progress in computer use. The scope of these tasks might cover both tax planning and reporting functions for individual, corporate, S-corporation, partnership, trust, and estate income taxes and for transfer (estate and gift) taxes. Microcomputers can also make it possible to shift the emphasis of tax accounting courses away from tax compliance rules to tax planning (so as to minimize the amount of taxes due). Toward this end, instructors can place more emphasis on tax algorithms and tax planning problems. Computer problems might involve both discovery learning exercises (in which students write programs and/or spreadsheets) and tax computations for comprehensive tax return and planning problems. Failure to use microcomputers in undergraduate courses is a genuine disservice to students inasmuch as many of them will soon be expected to work in an environment in which computer skills are indispensable. (MN)
Publication Type: Guides - Classroom - Teacher
Education Level: N/A
Audience: Teachers; Practitioners
Authoring Institution: N/A