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TAX

TAX. “You can’t spit on the sidewalk without considering the tax consequences.” - An old tax saying -. “The avoidance of taxes is the only pursuit that still carries any reward.” - John Maynard Keynes. “Topics Businesses Most Often Ask About”. Tax – 24% HR - 21% Accounting – 13%

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TAX

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  1. TAX

  2. “You can’t spit on the sidewalk without considering the tax consequences.” • - An old tax saying -

  3. “The avoidance of taxes is the only pursuit that still carries any reward.” • - John Maynard Keynes

  4. “Topics Businesses Most Often Ask About” • Tax – 24% • HR - 21% • Accounting – 13% • Info Technology – 10% • Market Research – 7% • - E & Y’s Ernie Trend Watch

  5. Top Educational Areas Accounting Practitioners Would Like to See More of in Student’s Resumes

  6. - Continued - • Speaking • Writing • Computers • Tax

  7. SECTIONS Auditing & Attestation Financial Accounting Regulation Business Environment & Concepts HOURS 4.5 4.0 3.0 2.5 Total 14.0 CPA EXAMNew Computer Based Test (CBT)

  8. Regulation Section • Ethics & Professional & Legal Responsibilities – (17.5) • Business Law (22.5%) • Federal Tax Accounting Issues – (10%) • Federal Taxation – Property (10%) • Federal Taxation – Individuals (15%) • Federal Taxation – entities (25%)

  9. Regulation Section CBTCPA Exam • 60% Tax • Plus some ethics/professional responsibilities possibly for tax

  10. CSUSB TAX COURSES

  11. CSUSB Tax Courses (continued) ACCT 426 Tax 1 Federal Individual Income Tax and Introduction to Taxes

  12. CSUSB Tax Courses (continued) ACCT 536 Tax 2 Federal Income Taxation of Entities

  13. CSUSB Tax Courses (continued) 556 Tax 3 Tax Research, IRS & Practitioners, Estate & Gift Tax, Trust & Estate Income Tax, AMT, CA Individual Income Tax

  14. FIN 360 Personal Financial Planning • ACCT 595 VITA

  15. TAX CAREERS

  16. Tax Careers (continued) Government – IRS, FTB, SBE

  17. Tax Careers (continued) Private Practice

  18. Tax Careers (continued) Industry

  19. Tax Careers (continued) Education

  20. FURTHER TAX EDUCATION

  21. CPA Masters in Tax JD, LLM (Tax)

  22. Concentrations in which tax courses may be used • (Required or Elective)

  23. Accounting Finance Financial Planning Real Estate AIS Entrepreneurial Management

  24. Minors in Which Tax Courses May be Used Accounting Business Administration

  25. Certificate Programs in Which Tax Courses May be Used Accounting

  26. For Further Information • Accounting & Finance Department, 909-880-5704 Jack Brown Hall, Room 459 • John R. Dorocak, Professor, 909-880-5750 Jack Brown Hall, Room 435, jdorocak@csusb.edu

  27. CA CPA Exam & Licensure Requirements California Board of Accounting http:// www.dca.ca.gov/cbq

  28. Pathway 1 • BA • 24 Semester units accounting courses • 24 Semester units business-related courses • Retain credit for each exam section passed for 18 months

  29. Pathway 1 (continued) • 2 Years general accounting experience, 500 hours “attest” experience to sign all reports • Select Pathway 1 or 2 when apply for licensure

  30. Pathway 2 • BA • 24 Semester units accounting courses • 24 Semester units business related courses • Retain credit for each exam section passed for 18 months

  31. Pathway 2 (continued) • 150 Semester units (226 quarter units) for license • 1 year of general accounting experience, 500 hours “attest” experience to sign all reports • Select Pathway 1 or 2 when applying for licensure

  32. Pathway 2 • 150 semester hours = 226 quarter units • 198 quarter units current CSUSB Accounting Concentration • 7 additional 4 unit courses needed • Can be in anything: practitioner desires and student multiple concentrations • Flexibility

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