Traditionally, a college student's first tax course stresses topics pertaining to the taxation of private individuals. These courses teach the concepts of income, business deductions, and property transactions within the context of personal finance. If students do not take a second tax course, they will be unable to relate these broad concepts to other entities. Oftentimes, even a second tax course covering business taxation and planning does not sufficiently prepare students for today's accounting workplace.
To address this problem, the AICPA developed the Model Tax Curriculum (MTC), which places greater emphasis on business taxes and tax planning and integrates. Follow the links below for curriculum resources and information.
Model Tax Curriculum
The Model Tax Curriculum is available for download and application in your classroom.
Model Tax Curriculum Outline
Case Studies
The following case studies were developed for use with the outline for the first and second three semester hours contained in the American Institute of Certified Public Accountants (AICPA) Model Tax Curriculum.
1st Three Semester Hours