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推奨:6-8 hours/week...

英語

字幕:英語

次における5の1コース

100%オンライン

自分のスケジュールですぐに学習を始めてください。

柔軟性のある期限

スケジュールに従って期限をリセットします。

中級レベル

約40時間で修了

推奨:6-8 hours/week...

英語

字幕:英語

シラバス - 本コースの学習内容

1
1時間で修了

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....
1件のビデオ (合計3分), 4 readings, 1 quiz
4件の学習用教材
A Note from Your Instructor5 分
Syllabus15 分
About the Discussion Forums10 分
Update Your Profile10 分
1の練習問題
Orientation Quiz10 分
4時間で修了

MODULE 1: AN INTRODUCTION TO TAXATION

In this module, you will be introduced to the different kinds of taxes faced by U.S. taxpayers and the U.S. federal income tax structure. The origin of tax law and its constitutionality is discussed along with a brief history of the different changes in rates that have occurred since the 16th amendment was passed. Finally, we will discover the three different sources of new tax laws and rules....
9件のビデオ (合計78分), 1 reading, 10 quizzes
9件のビデオ
Evaluating a Tax System4 分
The Tax Structure12 分
The Tax Structure: Examples6 分
Types of Taxes14 分
Origins of Tax Law5 分
Statutory Sources of Tax Law6 分
Administrative Sources of Tax Law10 分
Judicial Sources of Tax Law7 分
1件の学習用教材
Module 1 Overview and Resources10 分
10の練習問題
Lesson 1.1 Knowledge Check10 分
Lesson 1.2 Knowledge Check30 分
Lesson 1.3 Knowledge Check10 分
Lesson 1.4 Knowledge Check10 分
Lesson 1.5 Knowledge Check10 分
Lesson 1.6 Knowledge Check10 分
Lesson 1.7 Knowledge Check10 分
Lesson 1.8 Knowledge Check10 分
Lesson 1.9 Knowledge Check10 分
Module 1 Quiz30 分
2
3時間で修了

MODULE 2: COMPUTING THE TAX

In this module, we will take a deeper dive into each part of the U.S. federal income tax structure, with a focus on what is included in gross income. We will learn how for-AGI deductions reduce gross income to generate adjusted gross income, or AGI, and why AGI is an important number which determines the floors and ceilings of many from-AGI deductions. We will also discuss who qualifies as a dependent. We will wrap up the module with a discussion of the actual calculation of the tax as well as filing status and filing requirements....
6件のビデオ (合計71分), 3 readings, 7 quizzes
6件のビデオ
Deductions and AGI7 分
Qualifying Children and Qualifying Relatives23 分
Tax Calculation10 分
Filing Status10 分
Filing Requirements and Other Dependent Issues10 分
3件の学習用教材
Module 2 Overview and Resources10 分
Standard Deduction Amounts for 201810 分
Tax Rate Schedules for 201810 分
7の練習問題
Lesson 2.1 Knowledge Check10 分
Lesson 2.2 Knowledge Check10 分
Lesson 2.3 Knowledge Check10 分
Lesson 2.4 Knowledge Check10 分
Lesson 2.5 Knowledge Check10 分
Lesson 2.6 Knowledge Check10 分
Module 2 Quiz30 分
3
3時間で修了

MODULE 3: GROSS INCOME

In this module, you will take a deeper dive into gross income, specifically regarding statutory inclusions. Congress, the courts, and the IRS have specific rules on whether and when certain income items are included as gross income. These rules provide clarification in situations where it is unclear whether money or property received should actually be included as income. ...
6件のビデオ (合計61分), 1 reading, 7 quizzes
6件のビデオ
Accounting Methods6 分
Accounting Method Exceptions8 分
Gross Income I: Alimony, Discharge of Indebtedness, Annuities11 分
Gross Income: Example7 分
Gross Income II: Prizes, Life Insurance, Unemployment Compensation, Social Security Benefits11 分
1件の学習用教材
Module 3 Overview and Resources10 分
7の練習問題
Lesson 3.1 Knowledge Check10 分
Lesson 3.2 Knowledge Check10 分
Lesson 3.3 Knowledge Check10 分
Lesson 3.4 Knowledge Check10 分
Lesson 3.5 Knowledge Check10 分
Lesson 3.6 Knowledge Check10 分
Module 3 Quiz30 分
4
3時間で修了

MODULE 4: GROSS INCOME: EXCLUSIONS

In this module, you will take a deeper dive into gross income, specifically regarding statutory exclusions. Congress, the courts, and the IRS allow exclusions of money or property received by the taxpayer for various reasons. ...
5件のビデオ (合計53分), 2 readings, 6 quizzes
5件のビデオ
Scholarships, Payments for Damages, Compensation for Injuries and Sickness16 分
Meals and Lodging, Recovery of Capital Issues10 分
Employee Fringe Benefits: Non-Discriminatory11 分
Employee Fringe Benefits: Discriminatory5 分
2件の学習用教材
Module 4 Overview and Resources10 分
Sharing "Goodreads"10 分
6の練習問題
Lesson 4.1 Knowledge Check10 分
Lesson 4.2 Knowledge Check10 分
Lesson 4.3 Knowledge Check10 分
Lesson 4.4 Knowledge Check10 分
Lesson 4.5 Knowledge Check10 分
Module 4 Quiz30 分
5
4時間で修了

MODULE 5: DEDUCTIONS AND LOSSES: IN GENERAL

In this module, you will learn about deductions, which is the term used in tax to describe an expense that is allowed to reduce a taxpayer’s tax liability. You will discover what adjusted gross income is, why it is important, and how to calculate it. You will also learn the difference in tax treatments for special types of acitivites, such as hobbies and rentals. ...
8件のビデオ (合計76分), 1 reading, 9 quizzes
8件のビデオ
Trade or Business Deductions: Concepts10 分
Timing of Deductions7 分
Trade or Business Deductions: Political Contributions, Lobbying, Executive Compensation9 分
Investigation Costs5 分
Hobby Losses14 分
Vacation Home Rental Deductions10 分
Vacation Home Rental Deductions: Example6 分
1件の学習用教材
Module 5 Overview and Resources10 分
9の練習問題
Lesson 5.1 Knowledge Check10 分
Lesson 5.2 Knowledge Check10 分
Lesson 5.3 Knowledge Check10 分
Lesson 5.4 Knowledge Check10 分
Lesson 5.5 Knowledge Check30 分
Lesson 5.6 Knowledge Check10 分
Lesson 5.7 Knowledge Check10 分
Lesson 5.8 Knowledge Check10 分
Module 5 Quiz30 分
6
3時間で修了

MODULE 6: DEDUCTIONS AND LOSSES: ITEMIZED VS BUSINESS

In this module, we first turn our focus to expenses that qualify as itemized deductions, which are a from AGI deduction. We will also learn about another from AGI deduction, the new 20% deduction for qualified business income, which while a from AGI deduction is not an itemized deduction. And, we will discuss other business deductions such as bad debts and net operating losses. Finally, we'll discuss deductions for losses on worthless securities and certain qualifying small business stock....
5件のビデオ (合計68分), 1 reading, 6 quizzes
5件のビデオ
Itemized Deductions: Taxes, Interest, and Charitable Contributions19 分
Business Expenses: Bad Debts12 分
Business Expenses: Qualified Business Income, NOLs, and Casualty Losses17 分
Worthless Securities and Small Business Stock8 分
1件の学習用教材
Module 6 Overview and Resources10 分
6の練習問題
Lesson 6.1 Knowledge Check10 分
Lesson 6.2 Knowledge Check10 分
Lesson 6.3 Knowledge Check10 分
Lesson 6.4 Knowledge Check10 分
Lesson 6.5 Knowledge Check10 分
Module 6 Quiz30 分
7
3時間で修了

MODULE 7: DEDUCTIONS: EMPLOYEE AND SELF-EMPLOYED EXPENSES

In this module, we discuss several unique situations where the same expense may or may not be deductible, dependent on the facts and circumstances surrounding the situation. To finish off this module, we’ll switch back to discussing income and situations where taxpayers can elect to delay recognition of income, such as saving for retirement, as well as situations where taxation of the annual earnings of those retirement savings are either deferred or permanently excluded from income....
7件のビデオ (合計55分), 2 readings, 8 quizzes
7件のビデオ
Travel Expenses7 分
Education Expenses as Business Expenses1 分
Meals, Entertainment, and Home Office Expenses8 分
Retirement Plans and Traditional IRAs9 分
Non-Deductible and Roth IRAs6 分
IRA Basis and Rollovers8 分
2件の学習用教材
Module 7 Overview and Resources10 分
Education Expenses as Business Expenses10 分
8の練習問題
Lesson 7.1 Knowledge Check10 分
Lesson 7.2 Knowledge Check10 分
Lesson 7.3 Knowledge Check10 分
Lesson 7.4 Knowledge Check10 分
Lesson 7.5 Knowledge Check10 分
Lesson 7.6 Knowledge Check10 分
Lesson 7.7 Knowledge Check10 分
Module 7 Quiz30 分
8
3時間で修了

MODULE 8: COMPREHENSIVE EXAMPLE

In this module, you will review the Comprehensive Example video and then learn to apply the concepts to a tax return problem. ...
1件のビデオ (合計15分), 4 readings, 5 quizzes
1件のビデオ
4件の学習用教材
Module 8 Overview and Resources15 分
Comprehensive Example Solution15 分
Module 8 Graded Tax Return Problem Instructions10 分
Course Wrap-Up10 分
5の練習問題
Unlock Comprehensive Example Solution5 分
Graded Tax Return - Section 1 Gross Income & Deductions for AGI25 分
Graded Tax Return - Section 2 Deductions from AGI25 分
Graded Tax Return - Section 3 Dependents, Taxes, and Credits25 分
Graded Tax Return - Section 4 Payments and Refund25 分
4.9
19件のレビューChevron Right

50%

コース終了後に新しいキャリアをスタートした

33%

コースが具体的なキャリアアップにつながった

17%

昇給や昇進につながった

人気のレビュー

by RGSep 6th 2018

Completed on September 5, 2018 - excellent introduction course that can lead to a Coursera Certificate titled "U.S. Federal Taxation Specialization" sponsored by the University of Illinois.

by BMOct 23rd 2018

EXCELLENT VIDEOS, GREAT QUIZ, PRACTICAL APPLICATION AND SOLVING OF PROBLEM GREATLY HELPS IN UNDERSTANDING THE CONCEPT, AT THE SAME TIME TEACHES TO APPLY THE CONCEPT!!

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

修士号の取得を目指しましょう

この コース は イリノイ大学アーバナ・シャンペーン校(University of Illinois at Urbana-Champaign) の100%オンラインの Master of Science in Accountancy (iMSA) の一部です。 プログラムのすべてで認定されれば、それらのコースが学位学習に加算されます。

イリノイ大学アーバナ・シャンペーン校(University of Illinois at Urbana-Champaign)について

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. ...

U.S. Federal Taxationの専門講座について

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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