课程信息
4.9
94 个评分
14 个审阅
专项课程
100% 在线

100% 在线

立即开始,按照自己的计划学习。
可灵活调整截止日期

可灵活调整截止日期

根据您的日程表重置截止日期。
中级

中级

完成时间(小时)

完成时间大约为36 小时

建议:6-8 hours/week...
可选语言

英语(English)

字幕:英语(English)
专项课程
100% 在线

100% 在线

立即开始,按照自己的计划学习。
可灵活调整截止日期

可灵活调整截止日期

根据您的日程表重置截止日期。
中级

中级

完成时间(小时)

完成时间大约为36 小时

建议:6-8 hours/week...
可选语言

英语(English)

字幕:英语(English)

教学大纲 - 您将从这门课程中学到什么

1
完成时间(小时)
完成时间为 1 小时

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....
Reading
1 个视频 (总计 3 分钟), 4 个阅读材料, 1 个测验
Reading4 个阅读材料
A Note from Your Instructor5分钟
Syllabus15分钟
About the Discussion Forums10分钟
Update Your Profile10分钟
Quiz1 个练习
Orientation Quiz10分钟
完成时间(小时)
完成时间为 4 小时

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....
Reading
9 个视频 (总计 78 分钟), 1 个阅读材料, 10 个测验
Video9 个视频
Evaluating a Tax System4分钟
The Tax Structure12分钟
The Tax Structure: Examples6分钟
Types of Taxes14分钟
Origins of Tax Law5分钟
Statutory Sources of Tax Law6分钟
Administrative Sources of Tax Law10分钟
Judicial Sources of Tax Law7分钟
Reading1 个阅读材料
Module 1 Overview and Resources10分钟
Quiz10 个练习
Lesson 1.1 Knowledge Check10分钟
Lesson 1.2 Knowledge Check30分钟
Lesson 1.3 Knowledge Check10分钟
Lesson 1.4 Knowledge Check10分钟
Lesson 1.5 Knowledge Check10分钟
Lesson 1.6 Knowledge Check10分钟
Lesson 1.7 Knowledge Check10分钟
Lesson 1.8 Knowledge Check10分钟
Lesson 1.9 Knowledge Check10分钟
Module 1 Quiz30分钟
2
完成时间(小时)
完成时间为 3 小时

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....
Reading
6 个视频 (总计 71 分钟), 3 个阅读材料, 7 个测验
Video6 个视频
Deductions and AGI7分钟
Qualifying Children and Qualifying Relatives23分钟
Tax Calculation10分钟
Filing Status10分钟
Filing Requirements and Other Dependent Issues10分钟
Reading3 个阅读材料
Module 2 Overview and Resources10分钟
Standard Deduction Amounts for 201810分钟
Tax Rate Schedules for 201810分钟
Quiz7 个练习
Lesson 2.1 Knowledge Check10分钟
Lesson 2.2 Knowledge Check10分钟
Lesson 2.3 Knowledge Check10分钟
Lesson 2.4 Knowledge Check10分钟
Lesson 2.5 Knowledge Check10分钟
Lesson 2.6 Knowledge Check10分钟
Module 2 Quiz30分钟
3
完成时间(小时)
完成时间为 3 小时

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. ...
Reading
6 个视频 (总计 61 分钟), 1 个阅读材料, 7 个测验
Video6 个视频
Accounting Methods6分钟
Accounting Method Exceptions8分钟
Gross Income I: Alimony, Discharge of Indebtedness, Annuities11分钟
Gross Income: Example7分钟
Gross Income II: Prizes, Life Insurance, Unemployment Compensation, Social Security Benefits11分钟
Reading1 个阅读材料
Module 3 Overview and Resources10分钟
Quiz7 个练习
Lesson 3.1 Knowledge Check10分钟
Lesson 3.2 Knowledge Check10分钟
Lesson 3.3 Knowledge Check10分钟
Lesson 3.4 Knowledge Check10分钟
Lesson 3.5 Knowledge Check10分钟
Lesson 3.6 Knowledge Check10分钟
Module 3 Quiz30分钟
4
完成时间(小时)
完成时间为 3 小时

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. ...
Reading
5 个视频 (总计 53 分钟), 2 个阅读材料, 6 个测验
Video5 个视频
Scholarships, Payments for Damages, Compensation for Injuries and Sickness16分钟
Meals and Lodging, Recovery of Capital Issues10分钟
Employee Fringe Benefits: Non-Discriminatory11分钟
Employee Fringe Benefits: Discriminatory5分钟
Reading2 个阅读材料
Module 4 Overview and Resources10分钟
Sharing "Goodreads"10分钟
Quiz6 个练习
Lesson 4.1 Knowledge Check10分钟
Lesson 4.2 Knowledge Check10分钟
Lesson 4.3 Knowledge Check10分钟
Lesson 4.4 Knowledge Check10分钟
Lesson 4.5 Knowledge Check10分钟
Module 4 Quiz30分钟
4.9
14 个审阅Chevron Right

热门审阅

创建者 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.

创建者 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!!

讲师

Avatar

Matthew Hutchens

Lecturer of Accountancy
Department of Accountancy
Avatar

Petro Lisowsky, PhD, CPA

Associate Professor of Accountancy
College of Business: Department of Accountancy
Graduation Cap

立即开始攻读硕士学位

此 课程 隶属于 University of Illinois at Urbana-Champaign 提供的 100% 在线 Master of Science in Accountancy (iMSA)。如果您被录取参加全部课程,您的课程将计入您的学位学习进程。

关于 University of Illinois at 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. ...

关于 U.S. Federal Taxation 专项课程

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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