Nov. 30, 2009
A Morningside College accounting professor has had two articles published in an accounting journal.
James M. Hopkins, CPA, professor of accounting, had both articles published in the November issue of the Journal of Accountancy, which is published by the American Institute of Certified Public Accountants.
His first article, titled “Unrelated Child as a Qualifying Relative,” discusses when an adult can claim an unrelated child as a dependency exemption and for any related income tax credits.
“Qualifying Child Definition Amended,” the second article he wrote, discusses minor changes made to the qualifying child definition enacted by 2008 legislation, first effective in 2009.
Hopkins received his accounting bachelor’s degree from Ferris State College (currently Ferris State University) in Big Rapids, Mich., and his master’s degree from the University of Nebraska-Lincoln. Hopkins has been teaching at Morningside College since 1986. He is a board member of the Taxpayer Research Council in Sioux City and a member of the American Institute of CPAs, the Iowa Society of CPAs, and the Siouxland Estate Planning Council Inc.