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 40시간 필요

권장: 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 40시간 필요

권장: 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 3 min), 4 readings, 1 quiz
4개의 읽기 자료
A Note from Your Instructor5m
Syllabus15m
About the Discussion Forums10m
Update Your Profile10m
1개 연습문제
Orientation Quiz10m
완료하는 데 4시간 필요

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 videos (Total 78 min), 1 reading, 10 quizzes
9개의 동영상
Evaluating a Tax System4m
The Tax Structure12m
The Tax Structure: Examples6m
Types of Taxes14m
Origins of Tax Law5m
Statutory Sources of Tax Law6m
Administrative Sources of Tax Law10m
Judicial Sources of Tax Law7m
1개의 읽기 자료
Module 1 Overview and Resources10m
10개 연습문제
Lesson 1.1 Knowledge Check10m
Lesson 1.2 Knowledge Check30m
Lesson 1.3 Knowledge Check10m
Lesson 1.4 Knowledge Check10m
Lesson 1.5 Knowledge Check10m
Lesson 1.6 Knowledge Check10m
Lesson 1.7 Knowledge Check10m
Lesson 1.8 Knowledge Check10m
Lesson 1.9 Knowledge Check10m
Module 1 Quiz30m
2
완료하는 데 3시간 필요

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 videos (Total 71 min), 3 readings, 7 quizzes
6개의 동영상
Deductions and AGI7m
Qualifying Children and Qualifying Relatives23m
Tax Calculation10m
Filing Status10m
Filing Requirements and Other Dependent Issues10m
3개의 읽기 자료
Module 2 Overview and Resources10m
Standard Deduction Amounts for 201810m
Tax Rate Schedules for 201810m
7개 연습문제
Lesson 2.1 Knowledge Check10m
Lesson 2.2 Knowledge Check10m
Lesson 2.3 Knowledge Check10m
Lesson 2.4 Knowledge Check10m
Lesson 2.5 Knowledge Check10m
Lesson 2.6 Knowledge Check10m
Module 2 Quiz30m
3
완료하는 데 3시간 필요

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 videos (Total 61 min), 1 reading, 7 quizzes
6개의 동영상
Accounting Methods6m
Accounting Method Exceptions8m
Gross Income I: Alimony, Discharge of Indebtedness, Annuities11m
Gross Income: Example7m
Gross Income II: Prizes, Life Insurance, Unemployment Compensation, Social Security Benefits11m
1개의 읽기 자료
Module 3 Overview and Resources10m
7개 연습문제
Lesson 3.1 Knowledge Check10m
Lesson 3.2 Knowledge Check10m
Lesson 3.3 Knowledge Check10m
Lesson 3.4 Knowledge Check10m
Lesson 3.5 Knowledge Check10m
Lesson 3.6 Knowledge Check10m
Module 3 Quiz30m
4
완료하는 데 3시간 필요

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 videos (Total 53 min), 2 readings, 6 quizzes
5개의 동영상
Scholarships, Payments for Damages, Compensation for Injuries and Sickness16m
Meals and Lodging, Recovery of Capital Issues10m
Employee Fringe Benefits: Non-Discriminatory11m
Employee Fringe Benefits: Discriminatory5m
2개의 읽기 자료
Module 4 Overview and Resources10m
Sharing "Goodreads"10m
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 4시간 필요

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 videos (Total 76 min), 1 reading, 9 quizzes
8개의 동영상
Trade or Business Deductions: Concepts10m
Timing of Deductions7m
Trade or Business Deductions: Political Contributions, Lobbying, Executive Compensation9m
Investigation Costs5m
Hobby Losses14m
Vacation Home Rental Deductions10m
Vacation Home Rental Deductions: Example6m
1개의 읽기 자료
Module 5 Overview and Resources10m
9개 연습문제
Lesson 5.1 Knowledge Check10m
Lesson 5.2 Knowledge Check10m
Lesson 5.3 Knowledge Check10m
Lesson 5.4 Knowledge Check10m
Lesson 5.5 Knowledge Check30m
Lesson 5.6 Knowledge Check10m
Lesson 5.7 Knowledge Check10m
Lesson 5.8 Knowledge Check10m
Module 5 Quiz30m
6
완료하는 데 3시간 필요

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 videos (Total 68 min), 1 reading, 6 quizzes
5개의 동영상
Itemized Deductions: Taxes, Interest, and Charitable Contributions19m
Business Expenses: Bad Debts12m
Business Expenses: Qualified Business Income, NOLs, and Casualty Losses17m
Worthless Securities and Small Business Stock8m
1개의 읽기 자료
Module 6 Overview and Resources10m
6개 연습문제
Lesson 6.1 Knowledge Check10m
Lesson 6.2 Knowledge Check10m
Lesson 6.3 Knowledge Check10m
Lesson 6.4 Knowledge Check10m
Lesson 6.5 Knowledge Check10m
Module 6 Quiz30m
7
완료하는 데 3시간 필요

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 videos (Total 55 min), 2 readings, 8 quizzes
7개의 동영상
Travel Expenses7m
Education Expenses as Business Expenses1m
Meals, Entertainment, and Home Office Expenses8m
Retirement Plans and Traditional IRAs9m
Non-Deductible and Roth IRAs6m
IRA Basis and Rollovers8m
2개의 읽기 자료
Module 7 Overview and Resources10m
Education Expenses as Business Expenses10m
8개 연습문제
Lesson 7.1 Knowledge Check10m
Lesson 7.2 Knowledge Check10m
Lesson 7.3 Knowledge Check10m
Lesson 7.4 Knowledge Check10m
Lesson 7.5 Knowledge Check10m
Lesson 7.6 Knowledge Check10m
Lesson 7.7 Knowledge Check10m
Module 7 Quiz30m
8
완료하는 데 3시간 필요

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 video (Total 15 min), 4 readings, 5 quizzes
1개의 동영상
4개의 읽기 자료
Module 8 Overview and Resources15m
Comprehensive Example Solution15m
Module 8 Graded Tax Return Problem Instructions10m
Course Wrap-Up10m
5개 연습문제
Unlock Comprehensive Example Solution5m
Graded Tax Return - Section 1 Gross Income & Deductions for AGI25m
Graded Tax Return - Section 2 Deductions from AGI25m
Graded Tax Return - Section 3 Dependents, Taxes, and Credits25m
Graded Tax Return - Section 4 Payments and Refund25m
4.9
19개의 리뷰Chevron Right

50%

이 강좌를 수료한 후 새로운 경력 시작하기

33%

이 강좌를 통해 확실한 경력상 이점 얻기

17%

급여 인상 또는 승진하기

최상위 리뷰

대학: 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.

대학: 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!!

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.