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  • Berkeley Global

Taxation for Corporations and Other Flow-Through Entities

BUS ADM X419.5

40229
Delivery Options Online

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.

Course Outline

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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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Sections

Section 028

May 26, 2021 to Sep 08, 2021 Live Online

Course Fee(s)

Course Fee credit (3 units)

$1,350.00


Type Live Online

Access classroom-style interactive learning from anywhere in the world! Attend scheduled online sessions with your instructor and classmates in addition to completing your coursework.

Live Online format allows you to take classes from anywhere with an internet connection. Classroom sections will be taught in this format through Spring 2021. Learn more about this format.

Beginning August 15, 2020, you must have a Zoom account to participate.

Many schools are now accepting transfer credit for online coursework, including health and sciences programs. Check with your institution before enrolling.

Days

W

Time

6:00PM to 9:00PM Pacific Time

Dates

May 26, 2021 to Sep 08, 2021

Schedule and Location

View Details

Instructional Hours

45.00

Delivery Options

Online

Available for Credit

3 semester units

Instructors

  • Gregory Crofton, EA, CFP(R)

Section Notes

Schedule Note: There will be one week that this class does not meet, date TBA. The instructor will notify students when that date is determined. In total, this class will meet 15 times. 

This course applies to the following programs:

Certificate Program in Accounting

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Required Courses

  • Financial Accounting
  • Financial Accounting
  • Managerial Accounting
  • Managerial Accounting
  • Intermediate Accounting I
  • Intermediate Accounting II
  • Accounting Ethics
  • Advanced Accounting

Electives

  • Auditing and Attestation
  • Accounting for Government and Not-for-Profit Organizations
  • Cost Accounting
  • Financial Statement Analysis
  • Income Taxes and Personal Financial Planning
  • Presenting Quantitative Data Effectively
  • Principles of Business Law
  • Taxation for Corporations and Other Flow-Through Entities

Learn More About this Program

Certificate Program in Personal Financial Planning

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Required Courses

  • Survey of Personal Financial Planning
  • Income Taxes and Personal Financial Planning
  • Investments in Personal Financial Planning: General Principles and Methods
  • Behavioral Finance
  • Insurance in Personal Financial Planning
  • Employment Benefits and Retirement Planning
  • Estate Planning
  • Personal Financial Planning Capstone

Electives

  • Stock Compensation and the Management of Concentration Risks and Opportunities
  • Real Estate Investments for Financial Planners
  • Retirement Income Planning
  • Taxation for Corporations and Other Flow-Through Entities

Learn More About this Program

Notes

Departmental contact: extension-business@berkeley.edu | (510) 642-4231

Prerequisites

Intermediate Accounting I BUS ADM X421.1, Intermediate Accounting II BUS ADM X421.2, Advanced Accounting BUS ADM X421.3 or equivalent
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BUS ADM X419.5 - 028 - Taxation for Corporations and Other Flow-Through Entities

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