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.
How the 전문분야 Works
강좌 수강
Coursera 전문 분야는 기술을 완벽하게 습득하는 데 도움이 되는 일련의 강좌입니다. 시작하려면 전문 분야에 직접 등록하거나 강좌를 둘러보고 원하는 강좌를 선택하세요. 하나의 전문 분야에 속하는 강좌에 등록하면 해당 전문 분야 전체에 자동으로 등록됩니다. 단 하나의 강좌만 수료해도 됩니다. — 학습을 일시 중지하거나 언제든 구독을 종료할 수 있습니다. 학습자 대시보드를 방문하여 강좌 등록 상태와 진도를 추적해 보세요.
실습 프로젝트
모든 전문 분야에는 실습 프로젝트가 포함되어 있습니다. 전문 분야를 완료하고 수료증을 받으려면 프로젝트를 성공적으로 마쳐야 합니다. 전문 분야에 별도의 실습 프로젝트 강좌가 포함되어 있는 경우 각 강좌를 완료해야 프로젝트를 시작할 수 있습니다.
수료증 취득
모든 강좌를 마치고 실습 프로젝트를 완료하면 취업할 때나 전문가 네트워크에 진입할 때 제시할 수 있는 수료증을 취득할 수 있습니다.
이 전문분야에는 5개의 강좌가 있습니다.
강좌1
Federal Taxation I: Individuals, Employees, and Sole Proprietors
4.9
139개의 평가
This course is the first course in a five-course US Federal Tax Specialization. It covers and focuses on the U.S. federal tax system as it relates to individuals, employees, and sole proprietors. Key concepts covered include gross income and items that are statutorily included or excluded in it, personal and business expenses that qualify as tax deductions, and the differing tax treatments for employees versus self-employed taxpayers. Unlike many other introductory courses in tax and as part of this course’s comprehensive wrap-up, learners will be provided with practical and tangible experience reporting both income and expenses on the main individual tax return used in the US, Form 1040.
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강좌2
Federal Taxation II: Property Transactions of Business Owners and Shareholders
4.9
49개의 평가
This course examines the U.S. federal tax system as it relates to property transactions of business owners and shareholders. Topics include cost recovery, such as depreciation, amortization, and depletion; calculation of realized versus recognized gains and losses; evaluation of the potential tax effects of nontaxable exchanges; and the combining, or netting, gains and losses that are different in nature. Assignments facilitate self-discovery of knowledge and development of a variety of professional skills.
강좌3
Taxation of Business Entities I: Corporations
4.7
30개의 평가
This course provides an introduction to the U.S. federal income taxation of corporations and their shareholders. The course focuses on the relevant provisions of Subchapter C of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing corporate formation, operations, distributions, and liquidation. Practical in-class study problems facilitate self-discovery of technical tax knowledge along with the development of a variety of professional skills and attitudes.
강좌4
Taxation of Business Entities II: Pass-Through Entities
5.0
13개의 평가
This course provides an introduction to the U.S. federal income taxation of pass-through business entities, including Subchapter S corporations, partnerships, and limited liability companies. The course focuses on the relevant provisions of Subchapters S and K of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing the formation, operation, and termination of pass-through entities. Practical in-class study problems facilitate self-discovery of technical tax knowledge along with the development of a variety of professional skills and attitudes.
강사
Matthew Hutchens
Lecturer of AccountancyDepartment of Accountancy
Petro Lisowsky, PhD, CPA
Associate Professor of AccountancyCollege of Business: Department of Accountancy
Michael P Donohoe, PhD, CPA
Associate Professor of Accountancy and PwC Faculty FellowDepartment of Accountancy, Gies College of Business
다른 사람보다 먼저 시작해 보세요.
이 전문분야은(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.
자주 묻는 질문
환불 규정은 어떻게 되나요?
하나의 강좌에만 등록할 수 있나요?
네! 시작하려면 관심 있는 강좌 카드를 클릭하여 등록합니다. 강좌를 등록하고 완료하면 공유할 수 있는 인증서를 얻거나 강좌를 청강하여 강좌 자료를 무료로 볼 수 있습니다. 전문 분야 과정에 있는 강좌에 등록하면, 전체 전문 분야에 등록하게 됩니다. 학습자 대시보드에서 진행 사항을 추적할 수 있습니다.
재정 지원을 받을 수 있나요?
해당 강좌를 무료로 수강할 수 있나요?
이 강좌는 100% 온라인으로 진행되나요? 직접 참석해야 하는 수업이 있나요?
이 강좌는 100% 온라인으로 진행되므로 강의실에 직접 참석할 필요가 없습니다. 웹 또는 모바일 장치를 통해 언제 어디서든 강의, 읽기 자료, 과제에 접근할 수 있습니다.
전문 분야를 완료하면 대학 학점을 받을 수 있나요?
이 전문 분야는 대학 학점을 제공하지 않지만, 일부 대학에서 선택적으로 전문 분야 인증서를 학점으로 인정할 수도 있습니다. 자세한 내용은 해당 기관에 문의하세요.
전문 분야를 완료하는 데 얼마나 걸리나요?
While you may work at your own pace, the Specialization is comprised of 4 8-week courses and a 3-week capstone.
What background knowledge is necessary?
You should have some knowledge of business environments (either via other courses or work experience) and basic mathematics skills. It is also beneficial if you have some experience with common spreadsheet software applications.
Do I need to take the courses in a specific order?
The first two courses provide foundational knowledge for the other courses in the Specialization. Thus, it is recommended that the courses be completed in the listed order, the capstone will be available to those that have passed all four courses.
What will I be able to do upon completing the Specialization?
You will be able to apply basic and intermediate principles of U.S. federal taxation to a variety of individual and business settings. You will be able to prepare key components of the U.S. federal tax return for individuals and small business owners (Form 1040) and business use property (Form 4562). You will be able to compare and identify basic tax strategies related to organizational structure, including various types of corporations, partnerships, and other entities.
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