À propos de ce cours
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Commencez à travailler pour votre diplôme

Essayez des vidéos de cours, des lectures et des devoirs à votre rythme pour le diplôme Master of Science in Accountancy (iMSA)

100 % en ligne

Commencez dès maintenant et apprenez aux horaires qui vous conviennent.

Dates limites flexibles

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Niveau intermédiaire

Approx. 40 heures pour terminer

Recommandé : 6-8 hours/week...

Anglais

Sous-titres : Anglais

Commencez à travailler pour votre diplôme

Essayez des vidéos de cours, des lectures et des devoirs à votre rythme pour le diplôme Master of Science in Accountancy (iMSA)

100 % en ligne

Commencez dès maintenant et apprenez aux horaires qui vous conviennent.

Dates limites flexibles

Réinitialisez les dates limites selon votre disponibilité.

Niveau intermédiaire

Approx. 40 heures pour terminer

Recommandé : 6-8 hours/week...

Anglais

Sous-titres : Anglais

Programme du cours : ce que vous apprendrez dans ce cours

Semaine
1
1 heure pour terminer

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 vidéo (Total 3 min), 4 lectures, 1 quiz
4 lectures
A Note from Your Instructor5 min
Syllabus15 min
About the Discussion Forums10 min
Update Your Profile10 min
1 exercice pour s'entraîner
Orientation Quiz10 min
4 heures pour terminer

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 vidéos (Total 78 min), 1 lecture, 10 quiz
9 vidéos
Evaluating a Tax System4 min
The Tax Structure12 min
The Tax Structure: Examples6 min
Types of Taxes14 min
Origins of Tax Law5 min
Statutory Sources of Tax Law6 min
Administrative Sources of Tax Law10 min
Judicial Sources of Tax Law7 min
1 lecture
Module 1 Overview and Resources10 min
10 exercices pour s'entraîner
Lesson 1.1 Knowledge Check10 min
Lesson 1.2 Knowledge Check30 min
Lesson 1.3 Knowledge Check10 min
Lesson 1.4 Knowledge Check10 min
Lesson 1.5 Knowledge Check10 min
Lesson 1.6 Knowledge Check10 min
Lesson 1.7 Knowledge Check10 min
Lesson 1.8 Knowledge Check10 min
Lesson 1.9 Knowledge Check10 min
Module 1 Quiz30 min
Semaine
2
3 heures pour terminer

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 vidéos (Total 71 min), 3 lectures, 7 quiz
6 vidéos
Deductions and AGI7 min
Qualifying Children and Qualifying Relatives23 min
Tax Calculation10 min
Filing Status10 min
Filing Requirements and Other Dependent Issues10 min
3 lectures
Module 2 Overview and Resources10 min
Standard Deduction Amounts for 201810 min
Tax Rate Schedules for 201810 min
7 exercices pour s'entraîner
Lesson 2.1 Knowledge Check10 min
Lesson 2.2 Knowledge Check10 min
Lesson 2.3 Knowledge Check10 min
Lesson 2.4 Knowledge Check10 min
Lesson 2.5 Knowledge Check10 min
Lesson 2.6 Knowledge Check10 min
Module 2 Quiz30 min
Semaine
3
3 heures pour terminer

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 vidéos (Total 61 min), 1 lecture, 7 quiz
6 vidéos
Accounting Methods6 min
Accounting Method Exceptions8 min
Gross Income I: Alimony, Discharge of Indebtedness, Annuities11 min
Gross Income: Example7 min
Gross Income II: Prizes, Life Insurance, Unemployment Compensation, Social Security Benefits11 min
1 lecture
Module 3 Overview and Resources10 min
7 exercices pour s'entraîner
Lesson 3.1 Knowledge Check10 min
Lesson 3.2 Knowledge Check10 min
Lesson 3.3 Knowledge Check10 min
Lesson 3.4 Knowledge Check10 min
Lesson 3.5 Knowledge Check10 min
Lesson 3.6 Knowledge Check10 min
Module 3 Quiz30 min
Semaine
4
3 heures pour terminer

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 vidéos (Total 53 min), 2 lectures, 6 quiz
5 vidéos
Scholarships, Payments for Damages, Compensation for Injuries and Sickness16 min
Meals and Lodging, Recovery of Capital Issues10 min
Employee Fringe Benefits: Non-Discriminatory11 min
Employee Fringe Benefits: Discriminatory5 min
2 lectures
Module 4 Overview and Resources10 min
Sharing "Goodreads"10 min
6 exercices pour s'entraîner
Lesson 4.1 Knowledge Check10 min
Lesson 4.2 Knowledge Check10 min
Lesson 4.3 Knowledge Check10 min
Lesson 4.4 Knowledge Check10 min
Lesson 4.5 Knowledge Check10 min
Module 4 Quiz30 min
Semaine
5
4 heures pour terminer

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 vidéos (Total 76 min), 1 lecture, 9 quiz
8 vidéos
Trade or Business Deductions: Concepts10 min
Timing of Deductions7 min
Trade or Business Deductions: Political Contributions, Lobbying, Executive Compensation9 min
Investigation Costs5 min
Hobby Losses14 min
Vacation Home Rental Deductions10 min
Vacation Home Rental Deductions: Example6 min
1 lecture
Module 5 Overview and Resources10 min
9 exercices pour s'entraîner
Lesson 5.1 Knowledge Check10 min
Lesson 5.2 Knowledge Check10 min
Lesson 5.3 Knowledge Check10 min
Lesson 5.4 Knowledge Check10 min
Lesson 5.5 Knowledge Check30 min
Lesson 5.6 Knowledge Check10 min
Lesson 5.7 Knowledge Check10 min
Lesson 5.8 Knowledge Check10 min
Module 5 Quiz30 min
Semaine
6
3 heures pour terminer

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 vidéos (Total 68 min), 1 lecture, 6 quiz
5 vidéos
Itemized Deductions: Taxes, Interest, and Charitable Contributions19 min
Business Expenses: Bad Debts12 min
Business Expenses: Qualified Business Income, NOLs, and Casualty Losses17 min
Worthless Securities and Small Business Stock8 min
1 lecture
Module 6 Overview and Resources10 min
6 exercices pour s'entraîner
Lesson 6.1 Knowledge Check10 min
Lesson 6.2 Knowledge Check10 min
Lesson 6.3 Knowledge Check10 min
Lesson 6.4 Knowledge Check10 min
Lesson 6.5 Knowledge Check10 min
Module 6 Quiz30 min
Semaine
7
3 heures pour terminer

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 vidéos (Total 55 min), 2 lectures, 8 quiz
7 vidéos
Travel Expenses7 min
Education Expenses as Business Expenses1 min
Meals, Entertainment, and Home Office Expenses8 min
Retirement Plans and Traditional IRAs9 min
Non-Deductible and Roth IRAs6 min
IRA Basis and Rollovers8 min
2 lectures
Module 7 Overview and Resources10 min
Education Expenses as Business Expenses10 min
8 exercices pour s'entraîner
Lesson 7.1 Knowledge Check10 min
Lesson 7.2 Knowledge Check10 min
Lesson 7.3 Knowledge Check10 min
Lesson 7.4 Knowledge Check10 min
Lesson 7.5 Knowledge Check10 min
Lesson 7.6 Knowledge Check10 min
Lesson 7.7 Knowledge Check10 min
Module 7 Quiz30 min
Semaine
8
3 heures pour terminer

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 vidéo (Total 15 min), 4 lectures, 5 quiz
1 vidéo
4 lectures
Module 8 Overview and Resources15 min
Comprehensive Example Solution15 min
Module 8 Graded Tax Return Problem Instructions10 min
Course Wrap-Up10 min
5 exercices pour s'entraîner
Unlock Comprehensive Example Solution5 min
Graded Tax Return - Section 1 Gross Income & Deductions for AGI25 min
Graded Tax Return - Section 2 Deductions from AGI25 min
Graded Tax Return - Section 3 Dependents, Taxes, and Credits25 min
Graded Tax Return - Section 4 Payments and Refund25 min
4.9
19 avisChevron Right

50%

a commencé une nouvelle carrière après avoir terminé ces cours

33%

a bénéficié d'un avantage concret dans sa carrière grâce à ce cours

17%

a obtenu une augmentation de salaire ou une promotion

Meilleurs avis

par 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.

par 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!!

Enseignants

Avatar

Matthew Hutchens

Lecturer of Accountancy
Department of Accountancy
Avatar

Petro Lisowsky, PhD, CPA

Associate Professor of Accountancy
College of Business: Department of Accountancy

Prenez une longueur d'avance pour votre diplôme

Ce cours fait partie du diplôme intégralement en ligne Master of Science in Accountancy (iMSA) de Université de l'Illinois à Urbana-Champaign. Commencer un cours ouvert ou une spécialisation aujourd'hui pour suivre des cours proposés par iMBA et terminer vos devoirs à votre rythme. Dès que vous terminez un cours, vous recevez un Certificat que vous pourrez ajouter à votre profil Linkedin et à votre CV. Si vous postulez et êtes admis au programme complet, vos cours sont pris en compte dans votre apprentissage diplômant.

À propos de Université de l'Illinois à 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. ...

À propos de la Spécialisation 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

Foire Aux Questions

  • Une fois que vous êtes inscrit(e) pour un Certificat, vous pouvez accéder à toutes les vidéos de cours, et à tous les quiz et exercices de programmation (le cas échéant). Vous pouvez soumettre des devoirs à examiner par vos pairs et en examiner vous-même uniquement après le début de votre session. Si vous préférez explorer le cours sans l'acheter, vous ne serez peut-être pas en mesure d'accéder à certains devoirs.

  • Lorsque vous vous inscrivez au cours, vous bénéficiez d'un accès à tous les cours de la Spécialisation, et vous obtenez un Certificat lorsque vous avez réussi. Votre Certificat électronique est alors ajouté à votre page Accomplissements. À partir de cette page, vous pouvez imprimer votre Certificat ou l'ajouter à votre profil LinkedIn. Si vous souhaitez seulement lire et visualiser le contenu du cours, vous pouvez accéder gratuitement au cours en tant qu'auditeur libre.

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