CPAexcel’s students learn from the top team of CPA Review Course Professors in the country. These professors author the content, deliver the lectures and mentor those students who have elected to receive Professor Mentoring services as part of their CPA Review Course. We decided to ask our CPA Review Course Professors a few fun questions to get to know them better. This week, we feature Dr. Ervin Black.
CPAexcel: What one thing do you wish all of your accounting students knew before coming into your class?
Dr. Black: Communications skills are extremely important – written and verbal.
CPAexcel: Which accounting topic do your students currently find the most challenging?
Dr. Black: Accounting for Income Taxes for Financial Reporting – especially uncertain tax positions. A close second is Pension Accounting.
CPAexcel: What do you say to students who ask, “Why should I major in accounting?”
Dr. Black: It is a great major for all areas of business. Everyone should know how to budget and how transactions affect financial statements.
CPAexcel: What’s the most enjoyable accounting concept to teach?
Dr. Black: I like revenue recognition as it has so many potential areas for earnings management and it is one of the largest accounts on most companies’ financial statements.
CPAexcel: What’s the biggest change you’ve seen in the accounting teaching field during your career?
Dr. Black: Technology – making a huge impact on what we can do inside and outside the classroom.
CPAexcel: Does your family ask you to do their taxes?
Dr. Black: No, they know that isn’t my specialty. I still use a tax software program. When my family asks, I just tell them to buy the software and follow the instructions. 🙂
CPAexcel: What do you do for fun when not teaching? Or, how do you relax?
Dr. Black: I love to fly fish, play golf and travel (especially to see my children and grandchildren)!
Brigham Young University, Marriott School of Business
Courses Usually Taught