학위 취득의 첫걸음을 내디뎌 보세요.

Master of Science in Accountancy (iMSA) 학위에서 강의, 강좌 읽기 자료, 자가 맞춤 과제를 살펴보세요.

100% 온라인

지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

탄력적인 마감일

일정에 따라 마감일을 재설정합니다.

중급 단계

완료하는 데 약 34시간 필요

권장: 8 weeks of study, 6-8 hours/week...

영어

자막: 영어

학위 취득의 첫걸음을 내디뎌 보세요.

Master of Science in Accountancy (iMSA) 학위에서 강의, 강좌 읽기 자료, 자가 맞춤 과제를 살펴보세요.

100% 온라인

지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

탄력적인 마감일

일정에 따라 마감일을 재설정합니다.

중급 단계

완료하는 데 약 34시간 필요

권장: 8 weeks of study, 6-8 hours/week...

영어

자막: 영어

강의 계획 - 이 강좌에서 배울 내용

1
완료하는 데 1시간 필요

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 video (Total 2 min), 5 readings, 1 quiz
5개의 읽기 자료
A Note from Your Instructor10m
Syllabus15m
About the Discussion Forums10m
Update Your Profile10m
Build a Learning Community with Social Media10m
1개 연습문제
Orientation Quiz10m
완료하는 데 3시간 필요

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....
5 videos (Total 59 min), 2 readings, 6 quizzes
5개의 동영상
Overview of Depreciation14m
Using the Depreciation Tables8m
Examples Using the Depreciation Tables7m
Depreciation of Business Use Realty13m
2개의 읽기 자료
Module 1 Overview and Resources10m
IRS Tables15m
6개 연습문제
Lesson 1.1 Knowledge Check10m
Lesson 1.2 Knowledge Check10m
Lesson 1.3 Knowledge Check10m
Lesson 1.4 Knowledge Check10m
Lesson 1.5 Knowledge Check10m
Module 1 Quiz30m
2
완료하는 데 2시간 필요

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....
4 videos (Total 41 min), 1 reading, 5 quizzes
4개의 동영상
Section 179 Election15m
Listed Property4m
Luxury Auto Limitations11m
1개의 읽기 자료
Module 2 Overview and Resources10m
5개 연습문제
Lesson 2.1 Knowledge Check10m
Lesson 2.2 Knowledge Check10m
Lesson 2.3 Knowledge Check10m
Lesson 2.4 Knowledge Check10m
Module 2 Quiz30m
3
완료하는 데 4시간 필요

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....
5 videos (Total 38 min), 2 readings, 5 quizzes
5개의 동영상
Reporting Cost Recovery on Form 456210m
Depletion13m
Tour of Property A ("Lakeside Restaurant")39
Tour of Property B ("Hillside Office")1m
2개의 읽기 자료
Module 3 Overview and Resources10m
IRS Table of Class Lives15m
4개 연습문제
Lesson 3.1 Knowledge Check10m
Lesson 3.2 Knowledge Check10m
Lesson 3.3 Knowledge Check10m
Module 3 Quiz30m
4
완료하는 데 2시간 필요

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....
5 videos (Total 53 min), 1 reading, 6 quizzes
5개의 동영상
Basis and Realized Gains or Losses7m
Adjusted Basis: Cost Basis11m
Adjusted Basis: Gift Basis14m
Adjusted Basis: Inheritance Basis10m
1개의 읽기 자료
Module 4 Overview and Resources10m
6개 연습문제
Lesson 4.1 Knowledge Check10m
Lesson 4.2 Knowledge Check10m
Lesson 4.3 Knowledge Check10m
Lesson 4.4 Knowledge Check10m
Lesson 4.5 Knowledge Check10m
Module 4 Quiz30m
5
완료하는 데 2시간 필요

Module 5 Property Transactions: Gains, Losses, and Like-Kind Exchanges

In this module, you will learn about unique property transactions where gains and/or losses are deferred. First, we’ll discuss circumstances where certain losses on the disposal of property are not allowed to be recognized. Next, we’ll discover what wash sales are and the dates that determine whether or not the losses can be recognized. Next, we’ll discuss a type of non-taxable exchange called “like-kind exchange,” which allows properties to be exchanged with no tax recognition, and the rules governing its tax deferred status. Next, we’ll discuss specific circumstances where part of the non-taxable transaction actually becomes taxable due to receipt of non-like-kind property, called boot. Last, we’ll talk about what basis the newly exchanged property should have, and what the holding period should be....
4 videos (Total 42 min), 1 reading, 4 quizzes
4개의 동영상
Nontaxable Exchanges and Like-Kind Exchanges: In General10m
Part 1: Like-Kind Exchanges: Boot, Basis, and Holding Period6m
Part 2: Like-Kind Exchange Examples9m
1개의 읽기 자료
Module 5 Overview and Resources10m
4개 연습문제
Lesson 5.1 Knowledge Check10m
Lesson 5.2 Knowledge Check10m
Lesson 5.3 Knowledge Check10m
Module 5 Quiz30m
6
완료하는 데 2시간 필요

Module 6 Property Transactions: Involuntary Conversions and Tax-Free Gains

In this module, we continue our discussion regarding non-taxable exchanges and discuss involuntary conversions. You will learn the earliest and latest dates to involuntarily exchange an asset after a casualty loss or condemnation. Next, we discuss paths for conversion, direct and indirect, and their tax consequences. We discuss two tests governing the non-recognition rules, specifically the functional use test and the taxpayer use test. Last, we discuss the rules governing the non-taxation of the sale of a taxpayer’s primary residence....
4 videos (Total 48 min), 1 reading, 5 quizzes
4개의 동영상
Involuntary Conversions: Replacement Time Period10m
Involuntary Conversions: Non-recognition Rules13m
Sale of Personal Residence13m
1개의 읽기 자료
Module 6 Overview and Resources10m
5개 연습문제
Lesson 6.1 Knowledge Check10m
Lesson 6.2 Knowledge Check10m
Lesson 6.3 Knowledge Check10m
Lesson 6.4 Knowledge Check10m
Module 6 Quiz30m
7
완료하는 데 2시간 필요

Module 7 Property Transactions: Character and Recapture

In this module, we discuss the character and applicable tax rates for gains and losses on the disposal of property. Gains and losses are categorized into ordinary, Section 1231, and long-term capital “preferential” rates. Next, the importance of the holding period and its determination of whether an asset is designated as short-term versus long-term is discussed. The netting of gains and losses from different characterizations is discussed. Last, we discuss what a Section 1231 asset is and how it gets treated in the netting process....
7 videos (Total 55 min), 1 reading, 4 quizzes
7개의 동영상
Part 1: Introduction to Netting Process5m
Part 2: 3 Key Steps to Netting Process9m
Part 3: Example of Netting Process7m
Part 1: Introduction to §1231 Assets7m
Part 2: Netting Process of §1231 Assets3m
Part 3: Example of Netting Process of §1231 Assets12m
1개의 읽기 자료
Module 7 Overview and Resources10m
4개 연습문제
Lesson 7.1 Knowledge Check10m
Lesson 7.2 Knowledge Check10m
Lesson 7.3 Knowledge Check10m
Module 7 Quiz30m
8
완료하는 데 2시간 필요

Module 8 Property Transactions: Depreciation Recapture

In this module, you will take a deeper dive into two categories within Section 1231 assets, Section 1245 assets and Section 1250 assets. You will learn about both depreciation recapture and depreciation unrecapture, and the varying special tax rates for gains that are recaptured or unrecaptured. Last, you will discover how other gains and losses fit into the netting process....
4 videos (Total 36 min), 2 readings, 5 quizzes
4개의 동영상
§1250 Depreciation Recapture8m
Other Items in Netting Process4m
The Net Investment Tax6m
2개의 읽기 자료
Module 8 Overview and Resources10m
Course Wrap-Up10m
5개 연습문제
Lesson 8.1 Knowledge Check10m
Lesson 8.2 Knowledge Check10m
Lesson 8.3 Knowledge Check10m
Lesson 8.4 Knowledge Check10m
Module 8 Quiz30m
4.9
9개의 리뷰Chevron Right

최상위 리뷰

대학: SVJan 30th 2019

This course is very good starting point for obtaining an understanding of the Depreciation rules/ Asset classes employed

대학: GGDec 23rd 2017

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

강사

Avatar

Matthew Hutchens

Lecturer of Accountancy
Department of Accountancy
Avatar

Petro Lisowsky, PhD, CPA

Associate Professor of Accountancy
College of Business: Department of Accountancy

다른 사람보다 먼저 시작해 보세요.

이 강좌은(는) 일리노이대학교 어버너-섐페인캠퍼스의 100% 온라인 Master of Science in Accountancy (iMSA) 중 일부입니다. 지금 바로 공개 강좌 또는 전문 분야를 시작하여 iMBA 교수진으로 구성된 강좌를 시청하고 자기 주도 과제를 완료해 보세요. 강좌를 완료할 때마다 이력서와 LinkedIn에 추가할 수 있는 수료증을 받습니다. 전체 프로그램을 신청하고 수료하면 귀하의 강좌가 학위 취득에 반영됩니다.

일리노이대학교 어버너-섐페인캠퍼스 정보

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 전문 분야 정보

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

자주 묻는 질문

  • 강좌에 등록하면 바로 모든 비디오, 테스트 및 프로그래밍 과제(해당하는 경우)에 접근할 수 있습니다. 상호 첨삭 과제는 이 세션이 시작된 경우에만 제출하고 검토할 수 있습니다. 강좌를 구매하지 않고 살펴보기만 하면 특정 과제에 접근하지 못할 수 있습니다.

  • 강좌를 등록하면 전문 분야의 모든 강좌에 접근할 수 있고 강좌를 완료하면 수료증을 취득할 수 있습니다. 전자 수료증이 성취도 페이지에 추가되며 해당 페이지에서 수료증을 인쇄하거나 LinkedIn 프로필에 수료증을 추가할 수 있습니다. 강좌 내용만 읽고 살펴보려면 해당 강좌를 무료로 청강할 수 있습니다.

궁금한 점이 더 있으신가요? 학습자 도움말 센터를 방문해 보세요.