Integrating the Curriculum: A Resource for Including Tax.

In response to suggestions from professional committees, many accounting programs are searching for ways to integrate the functional areas of accounting into a single course. This paper provides a resource for integrating income tax considerations by comparing the financial and tax treatments of various balance sheet and income statement items. Exhibit 1 may be used as a class handout that provides such a comparison. This paper argues that, if complete integration of functional areas cannot be accomplished, income tax considerations can, and should, be integrated, and this paper provides a resource for doing so.