課程信息
4.9
30 個評分
8 個審閱
專項課程

第 2 門課程(共 5 門),位於

100% 在線

100% 在線

立即開始,按照自己的計劃學習。
可靈活調整截止日期

可靈活調整截止日期

根據您的日程表重置截止日期。
中級

中級

完成時間(小時)

完成時間大約為28 小時

建議:8 weeks of study, 6-8 hours/week...
可選語言

英語(English)

字幕:英語(English)...
專項課程

第 2 門課程(共 5 門),位於

100% 在線

100% 在線

立即開始,按照自己的計劃學習。
可靈活調整截止日期

可靈活調整截止日期

根據您的日程表重置截止日期。
中級

中級

完成時間(小時)

完成時間大約為28 小時

建議:8 weeks of study, 6-8 hours/week...
可選語言

英語(English)

字幕:英語(English)...

教學大綱 - 您將從這門課程中學到什麼

1
完成時間(小時)
完成時間為 1 小時

INTRODUCTION TO THE COURSE

In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course. ...
Reading
1 個視頻(共 2 分鐘), 5 個閱讀材料, 1 個測驗
Reading5 個閱讀材料
A Note from Your Instructor10分鐘
Syllabus15分鐘
About the Discussion Forums10分鐘
Update Your Profile10分鐘
Build a Learning Community with Social Media10分鐘
Quiz1 個練習
Orientation Quiz10分鐘
完成時間(小時)
完成時間為 3 小時

Module 1 Cost Recovery: Depreciation

In this module, you will be introduced to concepts of cost recovery used by U.S. Taxpayers. The nature of property will be discussed designating the difference between realty and personalty. The Modified Accelerated Cost Recovery System (MACRS) will be explained along with its classification of both real and personal assets as well as applicable conventions used in depreciating property. Finally, learners will discover how to use the tax depreciation tables to aid in the determination of allowable cost recovery deductions....
Reading
5 個視頻(共 59 分鐘), 2 個閱讀材料, 6 個測驗
Video5 個視頻
Overview of Depreciation14分鐘
Using the Depreciation Tables8分鐘
Examples Using the Depreciation Tables7分鐘
Depreciation of Business Use Realty13分鐘
Reading2 個閱讀材料
Module 1 Overview and Resources10分鐘
IRS Tables15分鐘
Quiz6 個練習
Lesson 1.1 Knowledge Check10分鐘
Lesson 1.2 Knowledge Check10分鐘
Lesson 1.3 Knowledge Check10分鐘
Lesson 1.4 Knowledge Check10分鐘
Lesson 1.5 Knowledge Check10分鐘
Module 1 Quiz30分鐘
2
完成時間(小時)
完成時間為 2 小時

Module 2 Depreciation: Accelerated Depreciation and Listed Property

In this module, you will take a deeper dive into concepts of cost recovery used in the U.S. Federal tax structure. This deeper dive begins with a discussion about the two different types of additional first year depreciation, known as Section 179 depreciation and "bonus" depreciation. Next, you will learn about listed property, which faces limitations on the deductibility....
Reading
4 個視頻(共 41 分鐘), 1 個閱讀材料, 5 個測驗
Video4 個視頻
Section 179 Election15分鐘
Listed Property4分鐘
Luxury Auto Limitations11分鐘
Reading1 個閱讀材料
Module 2 Overview and Resources10分鐘
Quiz5 個練習
Lesson 2.1 Knowledge Check10分鐘
Lesson 2.2 Knowledge Check10分鐘
Lesson 2.3 Knowledge Check10分鐘
Lesson 2.4 Knowledge Check10分鐘
Module 2 Quiz30分鐘
3
完成時間(小時)
完成時間為 4 小時

Module 3 Amortization and Depletion

In this module, you will take a look at the remaining concepts of cost recovery used in the U.S. Federal tax structure. In the previous module, you learned about depreciation taken on tangible personal and real property. In this module, you will learn how intangible personal and real property costs are recovered through amortization, and which kinds of intangible property are eligible to be amortized. You will also learn how natural resource costs are recovered through depletion deductions. Finally, you will learn about the non-deductibility of start-up expenditures and their amortization....
Reading
5 個視頻(共 38 分鐘), 2 個閱讀材料, 5 個測驗
Video5 個視頻
Amortization12分鐘
Reporting Cost Recovery on Form 456210分鐘
Depletion13分鐘
Tour of Property A ("Lakeside Restaurant"分鐘
Tour of Property B ("Hillside Office")1分鐘
Reading2 個閱讀材料
Module 3 Overview and Resources10分鐘
IRS Table of Class Lives15分鐘
Quiz4 個練習
Lesson 3.1 Knowledge Check10分鐘
Lesson 3.2 Knowledge Check10分鐘
Lesson 3.3 Knowledge Check10分鐘
Module 3 Quiz30分鐘
4
完成時間(小時)
完成時間為 2 小時

Module 4 Property Transactions: Gains, Losses, and Adjusted Basis

In this module, you will take a deep dive into property transactions, specifically disposals, and their tax consequences under U.S. federal tax law. First, we’ll begin by discussing the economic concept of amount realized. Next, we’ll discuss differences between the amount and gains or losses realized versus recognized, such as deferred or postponed gains and disallowed losses. Last, we’ll discuss the three main ways property basis is established, namely cost basis, gift basis, and inheritance basis....
Reading
5 個視頻(共 53 分鐘), 1 個閱讀材料, 6 個測驗
Video5 個視頻
Basis and Realized Gains or Losses7分鐘
Adjusted Basis: Cost Basis11分鐘
Adjusted Basis: Gift Basis14分鐘
Adjusted Basis: Inheritance Basis10分鐘
Reading1 個閱讀材料
Module 4 Overview and Resources10分鐘
Quiz6 個練習
Lesson 4.1 Knowledge Check10分鐘
Lesson 4.2 Knowledge Check10分鐘
Lesson 4.3 Knowledge Check10分鐘
Lesson 4.4 Knowledge Check10分鐘
Lesson 4.5 Knowledge Check10分鐘
Module 4 Quiz30分鐘
4.9
8 個審閱Chevron Right

熱門審閱

創建者 GGDec 23rd 2017

Very informative and nicely presented course about the US taxation regulations. One of my favorites.

講師

Avatar

Matthew Hutchens

Lecturer of Accountancy
Department of Accountancy
Avatar

Petro Lisowsky, PhD, CPA

Associate Professor of Accountancy
College of Business: Department of Accountancy
Graduation Cap

Start working towards your Master's degree

This 課程 is part of the 100% online Master of Science in Accountancy (iMSA) from University of Illinois at Urbana-Champaign. If you are admitted to the full program, your courses count towards your degree learning.

關於 University of Illinois at Urbana-Champaign

The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs. ...

關於 U.S. Federal Taxation 專項課程

This Specialization introduces the U.S. federal tax system via conceptual and applied material. Learners will be able to apply basic principles to settings involving individuals, corporations, and other business entities, complete key components of major, individual U.S. federal tax returns, and identify tax-related strategies and implications of structuring transactions and organizations....
U.S. Federal Taxation

常見問題

  • 注册以便获得证书后,您将有权访问所有视频、测验和编程作业(如果适用)。只有在您的班次开课之后,才可以提交和审阅同学互评作业。如果您选择在不购买的情况下浏览课程,可能无法访问某些作业。

  • 您注册课程后,将有权访问专项课程中的所有课程,并且会在完成课程后获得证书。您的电子课程证书将添加到您的成就页中,您可以通过该页打印您的课程证书或将其添加到您的领英档案中。如果您只想阅读和查看课程内容,可以免费旁听课程。

還有其他問題嗎?請訪問 學生幫助中心