Business

My Instructor Resource Center : Log in or request access

Taxation for Decision Makers 2005, 2/E
Shirley A. Dennis-Escoffier, University of Miami
Karen A. Fortin

ISBN-10: 0131472399
ISBN-13: 9780131472396

Publisher: Prentice Hall
Copyright: 2005
Format: Cloth; 560 pp
Published: 04/29/2004
We're sorry, this product is no longer available and has been replaced withTaxation for Decision Makers 2006, 3/E.
Please contact your Pearson rep if you are using this product and need instructor resources.

For undergraduate or graduate one-semester introductory tax courses; also appropriate for tax courses as part of the business minor.

Perfect for the one-semester course in taxation! Dennis/Escoffier and Fortin's Taxation for Decision Makers 2005 offers basic coverage of all business entities as well as individual and wealth transfer taxation. The decision-making approach helps readers understand how taxes will effect all simple and complex decisions, and covers all topics that will be emphasized on the new computerized CPA exam.

The 2005 Edition provides complete coverage of the Jobs and Growth Tax Relief Reconciliations Act of 2003 and meets all requirements of the AICPA Model Tax Curriculum. In addition, ONEKEY is available with the 2005 edition: OneKey is all you need for the best teaching and learning resources in one place. In a single location, students can access all of the resources that accompany the text using BlackBoard, WebCT, or CourseCompass.

Basic concepts of taxation—Includes income and expense recognition and the tax effect of various forms of property transactions; these are addressed as generic concepts, not tied to any one tax entity.
- Enables students to become familiar with tax principles before starting a more specific study of the various taxable entities.
Comprehensive Appendix A—Shows how a basic research question can be solved using RIA Checkpoint and the CCH internet subscription tax services through text and screen captures.
- Shows students who have access to these services how to use them.
Introductory cases—Sets the stage for topics presented in each chapter; proposed case solutions appear at the end of each chapter.
- Provides students with the groundwork to think in terms of doing client tax planning and research.
Key Concepts—Follows the chapter introduction; these provide an executive summary of the most important concepts students should master.
- Gives students a guide to what they should learn from each chapter, enabling them to glean important information handily.
Key Terms—Appears at the end of each chapter; these give students a list of important terms that appear in bold print along with the page on which the term is first discussed.
- Provides students with a quick reference tool, easing review and study.
End-of-chapter appendices—Addresses topics not normally covered in a first tax course: corporate reorganizations, state and location taxation, and taxation of nonprofit entities.
- Enables students taking only one tax course with an overview of the subject; these appendices can be easily omitted if a second course will be taken.
Many problems and exercises—Includes traditional short answer review questions and problems as well as situational problems that require students to identify issues or perform actual research with written solutions.
- Asks students to think beyond the material presented in the chapter. Allows instructors to tailor the text to meet their primary needs of their course.

A thoroughly updated text–Revised for the Jobs and Growth Tax Relief Reconciliations Act of 2003.
- Provides students with the most current text available.
ONEKEY is available with the 2005 edition: OneKey is all you need for the best teaching and learning resources in one place. In a single location, students can access all of the resources that accompany the text using BlackBoard, WebCT, or CourseCompass.

New sections–Includes jurisdictional issues in Chapter 3 and restricted stock in Chapter 4.
- Provides students with additional information, rounding out their knowledge of their subject.
Increased coverage–Includes more material (Ch. 3) on accounting for income taxes and book/tax differences and of sole proprietorships.
- Gives students a single comprehensive text covering tax fundamentals.
More emphasis on tax planning.
- Stimulates students' thinking in terms of the effect taxation has on decisions for entities and individuals.
- Includes material for both entities and individuals. This allows students to view transactions from both the individual's perspective (minimizing taxable income) and the employer's perspective (maximizing deducations while providing a compensation plan that will attract valuable employees).
New problems–Adds problems requiring the use of free tax authorities available on the Internet and new short tax form problems in addition to comprehensive tax return problems.
- Enables students to practice researching and writing effective solutions.
Updated screen captures of subscription-based tax research services–Provides step-by-step instructions as well as URLs for free tax research sources and explains the various primary and secondary research sources.
- Shows students how to use these increasingly important tools.
Sample Filled-In Tax Forms are included in a new appendix.

I. INTRODUCTION TO TAXATION AND ITS ENVIRONMENT.

1. An Introduction to Taxation.

2. The Tax Practice Environment.

II. INCOME AND EXPENSE DETERMINATION.

3. Determining Gross Income.

4. Employee Compensation.

5. Business Expenses.

III. PROPERTY CONCEPTS AND TRANSACTIONS.

6. Property Acquisitions and Cost Recovery Deductions.

7. Property Dispositions.

8. Tax-Deferred Exchanges.

IV. BUSINESS TAXATION.

9. Taxation of Corporations.

10. Sole Proprietorships and Flow-Through Entities.

V. TAXATION OF INDIVIDUALS.

11. Income Taxation of Individuals.

12. Wealth Transfer Taxes.

Appendix A: Tax Research.

Appendix B: Present Value and Future Value Tables.

Appendix C: Sample Filled-In Tax Returns.

Index.

Taxes and Business Decisions / Strategy (Accounting and Taxation)
Principles of Taxation (Accounting and Taxation)

Companion Website - Dennis-Escoffier, 2/E
Dennis-Escoffier
©2005 | Prentice Hall | On-line Supplement | Estimated Availability : 07/20/2004
ISBN-10: 0131472429 | ISBN-13: 9780131472426
View Downloadable Files

TestGenEQ, 2/E
Dennis-Escoffier
©2005 | Prentice Hall | On-line Supplement; 0 pp | Instock
ISBN-10: 013149970X | ISBN-13: 9780131499706
View Downloadable Files

A-1 Photography Practice Set - Manual Version, 3/E
Sineath & Insinga
©1999 | Prentice Hall | Paper; 125 pp | Instock
ISBN-10: 0130803103 | ISBN-13: 9780130803108
Buy from myPearsonStore

Comp Accounting Tip Sheet
Pearson
©2010 | Prentice Hall | Paper | Estimated Availability : 03/15/2009
ISBN-10: 0136112293 | ISBN-13: 9780136112297

Getting Started with Peachtree 8.0
Osteraa
©2002 | Prentice Hall | Paper; 70 pp | Instock
ISBN-10: 0130622648 | ISBN-13: 9780130622648
Buy from myPearsonStore

International Financial Reporting Standards (IFRS) Tips
Pearson
©2010 | Prentice Hall | Access Code Card | Instock
ISBN-10: 0136100899 | ISBN-13: 9780136100898
Buy from myPearsonStore

Math Tips for Accounting
Pearson
©2010 | Prentice Hall | Paper | Instock
ISBN-10: 0136112285 | ISBN-13: 9780136112280
Buy from myPearsonStore

PH Accounting Excel Tips, 6/E
Harrison
©2006 | Prentice Hall | Paper; 1 pp | Instock
ISBN-10: 0131499653 | ISBN-13: 9780131499652

Peachtree Complete 2006-CD, 6/E
Peachtree Software & Inc.
©2007 | Prentice Hall | CD-ROM Only | Instock
ISBN-10: 0132275090 | ISBN-13: 9780132275095
Buy from myPearsonStore

Understanding Sarbane-Oxley Act of 2002: Impacting the Accounting Profession
Beasley & Elder
©2005 | Prentice Hall | Paper; 56 pp | Instock
ISBN-10: 0131855263 | ISBN-13: 9780131855267
Buy from myPearsonStore

Pearson Higher Education offers special pricing when you choose to package your text with other student resources. If you're interested in creating a cost-saving package for your students contact your Pearson Higher Education representative.