Informações sobre o curso
4.9
32 classificações
8 avaliações
Programa de cursos integrados
100% online

100% online

Comece imediatamente e aprenda em seu próprio cronograma.
Prazos flexíveis

Prazos flexíveis

Redefinir os prazos de acordo com sua programação.
Nível intermediário

Nível intermediário

Horas para completar

Aprox. 28 horas para completar

Sugerido: 8 weeks of study, 6-8 hours/week...
Idiomas disponíveis

Inglês

Legendas: Inglês
Programa de cursos integrados
100% online

100% online

Comece imediatamente e aprenda em seu próprio cronograma.
Prazos flexíveis

Prazos flexíveis

Redefinir os prazos de acordo com sua programação.
Nível intermediário

Nível intermediário

Horas para completar

Aprox. 28 horas para completar

Sugerido: 8 weeks of study, 6-8 hours/week...
Idiomas disponíveis

Inglês

Legendas: Inglês

Programa - O que você aprenderá com este curso

Semana
1
Horas para completar
1 hora para concluir

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 video (Total 2 min), 5 leituras, 1 teste
Reading5 leituras
A Note from Your Instructor10min
Syllabus15min
About the Discussion Forums10min
Update Your Profile10min
Build a Learning Community with Social Media10min
Quiz1 exercício prático
Orientation Quiz10min
Horas para completar
3 horas para concluir

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 videos (Total 59 min), 2 leituras, 6 testes
Video5 videos
Overview of Depreciation14min
Using the Depreciation Tables8min
Examples Using the Depreciation Tables7min
Depreciation of Business Use Realty13min
Reading2 leituras
Module 1 Overview and Resources10min
IRS Tables15min
Quiz6 exercícios práticos
Lesson 1.1 Knowledge Check10min
Lesson 1.2 Knowledge Check10min
Lesson 1.3 Knowledge Check10min
Lesson 1.4 Knowledge Check10min
Lesson 1.5 Knowledge Check10min
Module 1 Quiz30min
Semana
2
Horas para completar
2 horas para concluir

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 videos (Total 41 min), 1 leitura, 5 testes
Video4 videos
Section 179 Election15min
Listed Property4min
Luxury Auto Limitations11min
Reading1 leituras
Module 2 Overview and Resources10min
Quiz5 exercícios práticos
Lesson 2.1 Knowledge Check10min
Lesson 2.2 Knowledge Check10min
Lesson 2.3 Knowledge Check10min
Lesson 2.4 Knowledge Check10min
Module 2 Quiz30min
Semana
3
Horas para completar
4 horas para concluir

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 videos (Total 38 min), 2 leituras, 5 testes
Video5 videos
Reporting Cost Recovery on Form 456210min
Depletion13min
Tour of Property A ("Lakeside Restaurant"min
Tour of Property B ("Hillside Office")1min
Reading2 leituras
Module 3 Overview and Resources10min
IRS Table of Class Lives15min
Quiz4 exercícios práticos
Lesson 3.1 Knowledge Check10min
Lesson 3.2 Knowledge Check10min
Lesson 3.3 Knowledge Check10min
Module 3 Quiz30min
Semana
4
Horas para completar
2 horas para concluir

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 videos (Total 53 min), 1 leitura, 6 testes
Video5 videos
Basis and Realized Gains or Losses7min
Adjusted Basis: Cost Basis11min
Adjusted Basis: Gift Basis14min
Adjusted Basis: Inheritance Basis10min
Reading1 leituras
Module 4 Overview and Resources10min
Quiz6 exercícios práticos
Lesson 4.1 Knowledge Check10min
Lesson 4.2 Knowledge Check10min
Lesson 4.3 Knowledge Check10min
Lesson 4.4 Knowledge Check10min
Lesson 4.5 Knowledge Check10min
Module 4 Quiz30min
4.9
8 avaliaçõesChevron Right

Melhores avaliações

por GGDec 23rd 2017

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

Instrutores

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 curso 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.

Sobre 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. ...

Sobre o Programa de cursos integrados U.S. Federal Taxation

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

Perguntas Frequentes – FAQ

  • Ao se inscrever para um Certificado, você terá acesso a todos os vídeos, testes e tarefas de programação (se aplicável). Tarefas avaliadas pelos colegas apenas podem ser enviadas e avaliadas após o início da sessão. Caso escolha explorar o curso sem adquiri-lo, talvez você não consiga acessar certas tarefas.

  • Quando você se inscreve no curso, tem acesso a todos os cursos na Especialização e pode obter um certificado quando concluir o trabalho. Seu Certificado eletrônico será adicionado à sua página de Participações e você poderá imprimi-lo ou adicioná-lo ao seu perfil no LinkedIn. Se quiser apenas ler e assistir o conteúdo do curso, você poderá frequentá-lo como ouvinte sem custo.

Mais dúvidas? Visite o Central de Ajuda ao Aprendiz.