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|Instructional Notes |

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|Your1040Return.com: |

|Evaluating eBusiness Revenue Recognition, Information Privacy, and Electronic Evidence Issues |

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|Mark S. Beasley, Frank A. Buckless, |

|Steven M. Glover, Douglas F. Prawitt |

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INSTRUCTIONAL OBJECTIVES

• To illustrate business risks for Internet-only business models.

• To help students develop skills related to identifying internal control responses to eBusiness risks.

• To highlight revenue recognition issues related to eBusiness transactions.

• To illustrate unique accounting issues associated with Internet web site banner advertisements.

• To help students identify privacy issues associated with Internet-based business models.

• To illustrate audit implications when transaction audit trails are solely electronic.

• To help students recognize threats to eBusiness strategies.

KEY FACTS

• Your1040Return.com is a leading provider of online income tax preparation and filing services for individual taxpayers.

• The company was founded two years ago by Steven Chicago who realized individuals...