課程信息

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第 3 門課程(共 5 門)
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中級
完成時間大約為32 小時
英語(English)
字幕:英語(English)
可分享的證書
完成後獲得證書
100% 在線
立即開始,按照自己的計劃學習。
第 3 門課程(共 5 門)
可靈活調整截止日期
根據您的日程表重置截止日期。
中級
完成時間大約為32 小時
英語(English)
字幕:英語(English)

提供方

伊利诺伊大学香槟分校 徽標

伊利诺伊大学香槟分校

立即開始攻讀碩士學位

此 課程 隸屬於 伊利诺伊大学香槟分校 提供的 100% 在線 Master of Science in Accountancy (iMSA)。如果您被錄取參加全部課程,您的課程將計入您的學位學習進程。

教學大綱 - 您將從這門課程中學到什麼

1

1

完成時間為 1 小時

Course Orientation

完成時間為 1 小時
2 個視頻 (總計 7 分鐘), 4 個閱讀材料, 1 個測驗
2 個視頻
About Prof Donohoe2分鐘
4 個閱讀材料
Syllabus10分鐘
About the Discussion Forums10分鐘
Update Your Profile10分鐘
Build a Learning Community with Social Media10分鐘
1 個練習
Orientation Quiz30分鐘
完成時間為 2 小時

Module 1: Overview of Business Taxation

完成時間為 2 小時
11 個視頻 (總計 46 分鐘), 1 個閱讀材料, 4 個測驗
11 個視頻
Lesson 1.1.1 Origins of Taxation3分鐘
Lesson 1.1.2 Sources of Tax Law: Statutory3分鐘
Lesson 1.1.3 Sources of Tax Law: Administrative6分鐘
Lesson 1.1.4 Sources of Tax Law: Judicial3分鐘
Lesson 1.1.5 Judicial Doctrines4分鐘
Lesson 1.1.6 Hierarchy of Tax Law Sources1分鐘
Lesson 1.2.1 Fundamental Features6分鐘
Lesson 1.2.2 Strategic Form Choice8分鐘
Tax Entity Classification3分鐘
Module 1 Wrap-Up1分鐘
1 個閱讀材料
Module 1 Overview and Resources10分鐘
4 個練習
Lesson 1.1 Knowledge Check30分鐘
Lesson 1.2 Knowledge Check10分鐘
Lesson 1.3 Knowledge Check8分鐘
Module 1 Quiz30分鐘
2

2

完成時間為 4 小時

Module 2: Corporate Income Taxation

完成時間為 4 小時
14 個視頻 (總計 59 分鐘), 1 個閱讀材料, 6 個測驗
14 個視頻
Income Tax Formulas8分鐘
Lesson 2.2.1 Dividends Received Deduction: Concepts3分鐘
Lesson 2.2.2 Dividends Received Deduction: Applications6分鐘
Lesson 2.2.3 Organizational Expenditures Deduction: Concepts2分鐘
Lesson 2.2.4 Organizational Expenditures Deduction: Applications5分鐘
Lesson 2.3.1 Regular Corporate Income Tax Liability: Concepts4分鐘
Lesson 2.3.2 Regular Corporate Income Tax Liability: Applications1分鐘
Lesson 2.4 Corporate Alternative Minimum Tax4分鐘
Lesson 2.5.1 Penalty Taxes on Corporate Accumulations4分鐘
Lesson 2.5.2 Related Corporations3分鐘
Book-Tax Differences6分鐘
Compliance Procedures2分鐘
Module 2 Wrap-Up1分鐘
1 個閱讀材料
Module 2 Overview and Resources10分鐘
6 個練習
Lesson 2.1 Knowledge Check10分鐘
Lesson 2.2 Knowledge Check30分鐘
Lesson 2.3 Knowledge Check30分鐘
Lesson 2.4 Knowledge Check30分鐘
Lesson 2.5 Knowledge Check30分鐘
Module 2 Quiz20分鐘
3

3

完成時間為 4 小時

Module 3: Corporate Formation I

完成時間為 4 小時
17 個視頻 (總計 118 分鐘), 1 個閱讀材料, 4 個測驗
17 個視頻
Lesson 3.1.1. Acquisition and Disposition4分鐘
Lesson 3.1.2 Recognition2分鐘
Lesson 3.1.3 Character3分鐘
Lesson 3.1.4 Recapture6分鐘
Lesson 3.1.5 Recapping Recapture2分鐘
Sunchaser Shakery2分鐘
Introduction to Non-Recognition Provisions3分鐘
Lesson 3.3.1 Non-Recognition Provisions: Concepts5分鐘
Lesson 3.3.2 Non-Recognition Provisions: Applications13分鐘
Lesson 3.4.1 Basis Determination & Holding Period: Concepts4分鐘
Lesson 3.4.2 Basis Determination & Holding Period: Applications15分鐘
Lesson 3.5.1 Built-In Loss Property: Concepts4分鐘
Lesson 3.5.2 Built-In Loss Property: Applications15分鐘
Lesson 3.6.1 Treatment of “Boot”: Concepts3分鐘
Lesson 3.6.2 Treatment of “Boot”: Applications27分鐘
Module 3 Wrap-Up1分鐘
1 個閱讀材料
Module 3 Overview and Resources10分鐘
4 個練習
Lesson 3.1 Knowledge Check30分鐘
Lesson 3.3 Knowledge Check30分鐘
Lesson 3.4 Knowledge Check30分鐘
Module 3 Quiz20分鐘
4

4

完成時間為 4 小時

Module 4: Corporate Formation II

完成時間為 4 小時
14 個視頻 (總計 62 分鐘), 1 個閱讀材料, 7 個測驗
14 個視頻
Lesson 4.1.1 Assumption of Liabilities: Concepts3分鐘
Lesson 4.1.2 Assumption of Liabilities: Applications15分鐘
Lesson 4.2.1 Property and Services: Concepts2分鐘
Lesson 4.2.2 Property and Services: Applications6分鐘
Lesson 4.3.1 Capital Contributions: Concepts3分鐘
Lesson 4.3.2 Capital Contributions: Applications2分鐘
Lesson 4.4.1 Debt versus Equity: Concepts6分鐘
Lesson 4.4.2 Debt versus Equity: Applications2分鐘
Lesson 4.5.1 Investor Losses: Concepts4分鐘
Lesson 4.5.2 Investor Losses: Applications3分鐘
Lesson 4.6.1 Small Business Stock: Concepts4分鐘
Lesson 4.6.2 Small Business Stock: Applications2分鐘
Module 4 Wrap-Up1分鐘
1 個閱讀材料
Module 4 Overview and Resources10分鐘
7 個練習
Lesson 4.1 Knowledge Check30分鐘
Lesson 4.2 Knowledge Check30分鐘
Lesson 4.3 Knowledge Check30分鐘
Lesson 4.4 Knowledge Check30分鐘
Lesson 4.5 Knowledge Check8分鐘
Lesson 4.6 Knowledge Check30分鐘
Module 4 Quiz20分鐘

審閱

來自TAXATION OF BUSINESS ENTITIES I: CORPORATIONS的熱門評論

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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

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