Category Archives: Ki Wan L

10-My Discipline-Ki.Lee

Key Issues or Questions
• business law
• ethics
• tax avoidance and evasion
Methods and Procedures
•Cash flow
•Bookkeeping
•Electronic tax system
Key Terms
•Public accountants
•Management accountants
•Government accountants
•Internal accountants
•Audit
•Tax
•Cost accounting
•Financial accounting
Standards for Evaluating Sources/Data
•GAAP (Generally Accepted Accounting Principles
•Journals or books published by CPAs or accounting firms
Channels of Communication
•Financial Information
•CPAs

07b-Rhetorical Analysis of an article from 07a-Ki.Lee

The article, “Electronic tax systems ease filing” was written by Gene DeLucia. This article was published through American City & County magazine. The magazine serves the powerful audience of city and state that provides readers with news about local government issues and trends. The American City & County magazine is credible because it has been providing state and local government issues since early 1900s. The purpose of this article is to transform the government agencies’ manual tax system to electronic ones. The article clarifies the benefits of using electronic tax system by referring the case of Cincinnati’s employer tax system. Cincinnati’s automated tax filing enables employers to process tax returns much faster and eliminates human error. The primary argument of this article is that tax filing is not typically convenient, easy or simple. Most systems used in tax filing are so antiquated that often leads most government agencies to make erroneous information. The author used logos because the author seems to persuade the readers by the use of reasoning. This article was published and appeared on American City & County magazine. Although this article was written in 2000, the article emphasizes the purpose of using electronic tax system in the modern accounting firms.