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Taxation Concepts

Ce cours n'est pas disponible en Français (France)

Nous sommes actuellement en train de le traduire dans plus de langues.

Taxation Concepts

Ce cours fait partie de Spécialisation "CPA Licensure Prep: Special Topics in Accounting"

Instructeur : William Karalius

Inclus avec

4 modules

Obtenez un aperçu d'un sujet et apprenez les principes fondamentaux.

niveau Intermédiaire

Expérience recommandée

5 heures à compléter

Planning flexible

Apprenez à votre propre rythme

4 modules

Obtenez un aperçu d'un sujet et apprenez les principes fondamentaux.

niveau Intermédiaire

Expérience recommandée

5 heures à compléter

Planning flexible

Apprenez à votre propre rythme

Ce que vous apprendrez

Explain how the Internal Revenue Code, Treasury Regulations, and other guidance shape corporate tax enforcement and compliance.
Analyze how C corporations and S corporations report income, expenses, and depreciation on key tax forms such as Forms 1120 and 1120-S.

Compétences que vous acquerrez

Catégorie : Tax Preparation
Catégorie : Regulation and Legal Compliance
Catégorie : Tax Planning
Catégorie : Tax Returns
Catégorie : Income Tax
Catégorie : Corporate Tax
Catégorie : Tax Compliance
Catégorie : Organizational Structure
Catégorie : Depreciation
Catégorie : Tax
Catégorie : Expense Management
Catégorie : Compensation Management
Catégorie : Corporate Accounting
Catégorie : Tax Management
Catégorie : Tax Laws

Détails à connaître

Certificat partageable

Ajouter à votre profil LinkedIn

Récemment mis à jour !

mars 2026

Évaluations

5 devoirs

Enseigné en Anglais

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Ce cours fait partie de la Spécialisation "CPA Licensure Prep: Special Topics in Accounting"

Lorsque vous vous inscrivez à ce cours, vous êtes également inscrit(e) à cette Spécialisation.

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Acquérez une compréhension de base d'un sujet ou d'un outil
Développez des compétences professionnelles avec des projets pratiques
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Il y a 4 modules dans ce cours

Learn the fundamentals of corporate taxation in the United States and how tax rules influence business decisions and compliance. In this course, you’ll explore how federal tax laws are structured and enforced, focusing on the Internal Revenue Code, Treasury Regulations, and the hierarchy of tax guidance used by accountants and tax professionals.

You’ll examine how corporate taxation applies to different business structures, including C corporations and S corporations, and review how these entities report financial activity for tax purposes. The course introduces key components of corporate tax compliance, including Forms 1120 and 1120-S, and explains how businesses report income, expenses, depreciation, compensation, and gross receipts. Throughout the course, you’ll analyze practical scenarios that show how tax guidance affects real business decisions. By the end, you’ll understand how corporate tax rules shape compliance, reporting, and planning strategies used by businesses and their advisors. This course is designed for learners seeking a practical introduction to corporate taxation and provides foundational knowledge useful for accounting, tax, and finance careers.

Détails du module

In this module, you’ll explore the major ways businesses are legally required to pay taxes in the United States. You’ll examine the key standards tied to the internal revenue code, the treasury regulations, and the tax guidance hierarchy. By the end of the module, you’ll be prepared to recognize the key features of the guidance hierarchy and understand why these distinctions are foundational for accountants and business advisors.

Inclus

5 vidéos3 lectures2 devoirs

5 vidéosTotal 28 minutes

Instructor Introduction and Course Overview4 minutes
Overview of Taxation and Enforcement7 minutes
Internal Revenue Code7 minutes
Treasury Regulations5 minutes
Other IRS Guidance7 minutes

3 lecturesTotal 45 minutes

Course Outline5 minutes
How Taxes Are Enforced20 minutes
Tax Guidance Hierarchy20 minutes

2 devoirsTotal 30 minutes

Graded Assessment: Module 120 minutes
Practice Assessment: Internal Revenue Code10 minutes

In this module, you’ll explore the major ways C Corporations and S Corporations are legally required to comply with tax laws in the United States. You’ll examine the key standards tied to the internal revenue code, the treasury regulations, and more as they pertain to C Corporations and S Corporations. By the end of the module, you’ll be prepared to recognize the key features of tax compliance and understand why these distinctions are foundational for accountants and business advisors.

Inclus

4 vidéos2 lectures1 devoir

In this module, you’ll explore in more detail some of the more significant items on the Form 1120 tied to C Corporations. You’ll examine the restrictions and qualifications for particular types of revenues and expenses. By the end of the module, you’ll be prepared to recognize the key features of various line items that are reported on the Form 1120 for C Corporations.

Inclus

4 vidéos2 lectures1 devoir

This final module brings everything together. You’ll review key concepts from the course and apply what you’ve learned to real-world business situations. By stepping back and looking across taxation rules, you’ll strengthen your ability to analyze how tax laws influence how businesses comply with regulators and plan to mitigate taxes owed—skills that are essential for accountants and business professionals alike.

Inclus

1 vidéo2 lectures1 devoir

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