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Berkeley Global
Learn about income taxation of various entity types: corporations ("S" and "C"), LLCs, sole proprietorships, partnerships, estates, and trusts. We'll also discuss gift and transfer taxes, and review rules governing the formation, operation, and disposition of partnerships and corporations.
Prerequisites: Intermediate Accounting I BUS ADM X421.1, Intermediate Accounting II BUS ADM X421.2, Advanced Accounting BUS ADM X421.3 or equivalent
Course Outline
Expand or collapse section
Course Objectives
- Diagnose when it is appropriate to seek the advice of lawyers and accountants about the tax consequences of various business decisions
- Broadly interpret the equity and income effects of tax provisions on the economy as a whole and on individual businesses
What You Learn
- Entity types
- Corporate formations
- Capital structure
- Corporate taxes
- Corporate distributions, current and liquidating
- Reorganizations and consolidations
- Partnerships
- S Corporations
- Gift Tax
- Estate Tax
- Income taxation of trusts and estates
- Administrative procedures and issues
How You Learn
- Textbook
- Instructor commentary
- Self-study assignments
- Classroom discussions
Is This Course Right for Me?
The class is designed to aid students who are preparing to take the CPA exam by providing the necessary material for a core understanding of the topics. It will not prepare one for the questions on the exam itself.
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