Sept. 8, 2011
James M. Hopkins, CPA, professor of accounting at Morningside College, recently had two articles published in accounting journals.
Hopkins wrote the article “Scholarships and Support” that appeared in the May issue of the Journal of Accountancy. The article explains how scholarships are treated differently in determining a student’s support when a student is being claimed as a dependent by a parent or by a nonparent adult, such as a grandparent. The Journal of Accountancy is the flagship publication of the American Institute of Certified Public Accountants.
He also wrote "Family Matters - A Closer Look at Qualifying Child, Qualifying Relative Matters," which appeared in the summer issue of TAXPRO Journal. The article discusses how these rules apply in nine different situations. TAXPRO Journal is a publication of the National Association of Tax Professionals.
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 Taxpayers 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.