Southern Methodist University
Cox School of Business
ACCT 6311-0014: MBA Elective
Electronic Commerce Accounting and Tax Issues
Summer 2000

Schedule of  Topics


May 22
6:30 pm
Introduction – set expectations, get to know each other, pick topics and dates for student presentations, overview of state and local sales tax on Internet sales
May 29 No class – University Holiday
June 5
6:30 pm
Sales Taxes and the Internet –  sales and use tax and public policy issues such as Internet Tax Freedom Act.  Class outline at http://www.willyancey.com/smu-ecat-tax.htm
June 12
6:30 pm
Accounting software for ecommerce – integrating enterprise applications, such as SAP or Oracle, with ecommerce. Class outline at http://www.willyancey.com/smu-ecat-software.htm
Presentations:
Shelly Chrestman - valuation of intangibles
June 19
5:00 pm
5:00 pm start time
Valuation of ecommerce businesses.  Class outline at http://www.willyancey.com/smu-ecat-valuation.htm
Presentations:
Bill Barna - B2B ecommerce
Katie Robbins - ecommerce tax issues for non-profit organizations
June 26 No class – instructor out of town
July 3
6:30 pm
Retail ecommerce.  Class outline at
http://www.willyancey.com/smu-ecat-retail.html
Presentations:
Michael Malakoff - acquisitions of Internet professional service businesses
July 10
6:30 pm
Business-to-business (B2B) ecommerce.  Class outline at 
http://www.willyancey.com/smu-ecat-b2b.html
Presentations:
Bruce Amendt, Internet Architect for Texas Instruments, "Building Your Extranets on a Foundation of Security"
Dario Nappa - global tax and trade issues of ecommerce
Giovanni Tripodi - European taxes on ecommerce
July 17
6:30 pm
Telecommunications and ecommerce.   Class outline at 
http://www.willyancey.com/smu-ecat-telecom.html
Presentations:
Chip Miller - revenue recognition
Steve McCrann - sales tax nexus
Jeff Kreibel - revenue recognition
July 24
6:30 pm
Financial services.  Class outline at 
http://www.willyancey.com/smu-ecat-finservices.html
Presentations:
Brian Nutzman - valuing digital copyright
Krishna Velaga - earnings management
Ke Liao - ecommerce software
Course evaluation forms
July 31
6:30 pm
Final meeting – update on current issues, summarize course, final exam due.  Class outline at http://www.willyancey.com/smu-ecat-final.html
Tentative guest speaker from EDS.