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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 23: State and local taxes

In this chapter, the learning objectives are: Describe the primary types of state and local taxes, determine whether a business has sales and use tax nexus and calculate its sales tax withholding responsibilities, identify whether a business has income tax nexus and determine its state income tax liabilities.


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 21: Dispositions of partnership interests and partnership distributions

In this chapter, the learning objectives are: Determine the tax consequences to the buyer and seller of the disposition of a partnership interest, including the amount and character of gain or loss recognized; list the reasons for distributions, and compare operating and liquidating distributions; determine the tax consequences of proportionate operating distributions;…


Lecture Financial institutions, instruments and markets (6/e): Chapter 4 - Christopher Viney

Chapter 4 - The share market and the corporation. In this chapter, the learning objectives are: Understand the nature of corporations and reasons for public listing, consider the origins and purpose of a stock exchange, discuss the role of primary and secondary markets in equity financing,...


Lecture Financial institutions, instruments and markets (6/e): Chapter 3 - Christopher Viney

Chapter 3 - Non-bank financial institutions (NBFIs), after you have mastered the material in this chapter, you will be able to: Understand the different types of NBFIs and their roles in the financial system, outline the financial products and services provided by NBFIs, describe NBFIs’ principal sources and uses of funds.


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 4: Individual income tax overview, exemptions, and filing status

Chapter 4 - Individual income tax overview, exemptions, and filing status. Upon completion of this lesson, the successful participant will be able to: Describe the formula for calculating an individual’s tax liability and generally explain each formula component, explain the requirements for determining a taxpayer’s personal and dependency exemptions, determine a taxpayer’s filing status,...


Lecture Financial institutions, instruments and markets (6/e): Chapter 20 - Christopher Viney

Chapter 20 - Options. The goals of this chapter are: Understand the structure and operation of option contracts and the types available, explain the profit and loss payoff profiles of call and put option contracts, describe the structure and organisation of international and Australian options markets, explain the factors affecting the price of options, develop options strategies for hedging price risk, discuss the advantages and disadvantages of option contracts in managing risk.


Lecture Financial institutions, instruments and markets (6/e): Chapter 18 - Christopher Viney

Chapter 18 - An introduction to risk management and derivatives. In this chapter students will be able to: Understand the nature and importance of risk and risk management, especially operational and financial risk exposures; construct and analyse a structured risk management process; examine the fundamentals of futures contracts; review the operation of forward exchange contracts and forward rate agreements;…


Lecture Financial institutions, instruments and markets (6/e): Chapter 15 - Christopher Viney

Chapter 15 - Foreign exchange: The structure and operation of the FX market. This chapter include objectives: Understand the nature of global FX markets, discuss participants in the FX markets, describe the functions and operations of FX markets, outline instruments traded in FX markets.


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 13: Retirement savings and deferred compensation

After studying this chapter you will be able to: Describe the tax and nontax aspects of employer-provided defined benefit plans from both the employer’s and employee’s perspective; explain and determine the tax consequences associated with employer-provided defined contribution plans, including traditional 401(k) and Roth 401(k) plans; describe the tax implications of deferred compensation from both the employer’s and employee’s perspective;...


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 11: Investments

Upon completion of this lesson, the successful participant will be able to: Explain how interest income and dividend income are taxed; compute the tax consequences associated with the disposition of capital assets, including the netting process for calculating gains and losses; describe common sources of tax-exempt investment income and explain the rationale for exempting some investments from taxation;…


Lecture Financial institutions, instruments and markets (6/e): Chapter 6 - Christopher Viney

Chapter 6 - Investors in the share market. The goals of this chapter are: Consider the role of an investor in the share market and appreciate the range of investment choices available to the investor; understand the process of buying and selling shares, the risks involved, and the importance of taxation when investing; describe indicators of financial performance.


Lecture Financial institutions, instruments and markets (6/e): Chapter 2 - Christopher Viney

Chapter 2 - Commercial banks, in this chapter, the learning objectives are: Evaluate the functions and activities of commercial banks, identify the main sources and uses of funds for commercial banks, outline the nature and importance of banks’ off-balance-sheet business,...


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 24: The U.S. taxation of multinational transactions

This chapter include objectives: Understand the basic U.S. framework for taxing multinational transactions and the role of the foreign tax credit limitation, apply the U.S. source rules for common items of gross income and deductions, recall the role of income tax treaties in international tax planning,...


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 15: Entities overview

After reading this chapter, you should have a good understanding of the following learning objectives: Discuss the legal and nontax characteristics of different types of legal entities, describe the different types of entities for tax purposes, identify fundamental differences in tax characteristics across entity types.


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 2: Tax compliance, the IRS, and tax authorities

After reading the material in this chapter, you should be able to: Identify the filing requirements for income tax returns and the statute of limitations for assessment; outline the IRS audit process, how returns are selected, the different types of audits, and what happens after the audit; evaluate the relative weights of the various tax law sources; describe the legislative process as it pertains to taxation;…


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 8: Business income, deductions, and accounting methods

After studying this chapter you will be able to: Describe the general requirements for deducting business expenses and identify common business deductions, apply the limitations on business deductions to distinguish between deductible and nondeductible business expenses, identify and explain special business deductions specifically permitted under the tax laws,...


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 1: An introduction to tax

Upon completing this chapter, you should be able to: Demonstrate how taxes influence basic business, investment, personal, and political decisions; discuss what constitutes a tax and the general objectives of taxes; describe the different tax rate structures and calculate a tax; identify the various federal, state, and local taxes; apply appropriate criteria to evaluate alternate tax systems.


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 5: Gross income and exclusions

After completing this chapter, students will be able to: Apply the concept of realization and explain when taxpayers recognize gross income, understand the distinctions between the various sources of income, including income from services and property, apply basic income exclusion provisions to compute gross income.


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 17: Accounting for income taxes

The purpose of this chapter is: Explain the objectives behind FASB ASC Topic 740, Accounting for Income Taxes, and the income tax provision process; calculate the current and deferred income tax expense or benefit components of a company’s income tax provision; recall what a valuation allowance represents and describe the process by which it is determined;...


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 16: Corporate operations

Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 16: Corporate operations. In this chapter, the learning objectives are: Describe the corporate income tax formula, compare and contrast the corporate to the individual tax formula, and discuss tax considerations relating to corporations’ accounting periods and accounting methods; identify common book-tax differences, distinguish between permanent and temporary differences, and compute a corporation’s taxable income and regular tax liability.


Lecture Financial institutions, instruments and markets (6/e): Chapter 11 - Christopher Viney

Chapter 11 - International debt markets. In this chapter, the learning objectives are: Examine the use of international debt markets as a source of funding, describe the role of euromarkets and US capital markets, distinguish between eurocurrency, euronote and eurobond markets, consider US debt markets and securities, explain the role of credit rating agencies.


Lecture Financial institutions, instruments and markets (6/e): Chapter 10 - Christopher Viney

Chapter 10 "Medium- to long-term debt", after you have mastered the material in this chapter, you will be able to: Identify the main types of medium- to long-term debt instruments in the market, describe the main features of these facilities, identify the financial institutions and parties involved in the provision of these facilities, undertake calculations related to the pricing of these debt instruments, discuss the availability and appropriateness of these debt instruments for business.


Lecture Financial institutions, instruments and markets (6/e): Chapter 9 - Christopher Viney

Chapter 9 - Short-term debt. The following will be discussed in this chapter: trade credit, bank overdrafts, commercial bills, calculations: discount securities, promissory notes, negotiable certificates of deposit, inventory finance, accounts receivable, financing and factoring.


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 7: Individual income tax computation and tax credits

After studying this chapter you will be able to understand: Determine a taxpayer’s regular tax liability and identify tax issues associated with the process; compute a taxpayer’s alternative minimum tax liability and describe the tax characteristics of taxpayers most likely to owe the alternative minimum tax; calculate a taxpayer’s employment and self-employment taxes payable and explain tax considerations relating to whether a taxpayer is considered to be an employee or a self-employed independent contractor;...


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 19: Corporate formation, reorganization, and liquidation

The goals of this chapter are: Determine the tax consequences of corporate formation, identify the different forms of taxable and tax-deferred acquisitions, determine the tax consequences of a corporate acquisition, determine the tax consequences of a corporate liquidation.


Lecture Financial institutions, instruments and markets (6/e): Chapter 16 - Christopher Viney

Chapter 14 - Interest rate risk measurement. In this chapter, you will learn to: Describe interest rate risk and its forms, identify the components of an interest rate risk exposure management system, explain the interest rate risk management principle of asset repricing before liabilities, revisit financial securities repricing and interest rate risk,…


Lecture Financial institutions, instruments and markets (6/e): Chapter 14 - Christopher Viney

Chapter 14 - Interest rate risk measurement. In this chapter, you will learn to: Describe interest rate risk and its forms, identify the components of an interest rate risk exposure management system, explain the interest rate risk management principle of asset repricing before liabilities, revisit financial securities repricing and interest rate risk,…


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 20: Forming and operating partnerships

The main goals of this chapter are to: Determine whether a flow-through entity is taxed as a partnership or S corporation, and distinguish the entity approach from the aggregate approach for taxing partnerships; resolve tax issues applicable to partnership formations and other acquisitions of partnership interests, including gain recognition to partners and tax basis for partners and partnerships; determine the appropriate accounting periods and methods for partnerships;...


Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 14: Tax consequences of home ownership

After completing this unit, you should be able to: Determine whether a home is considered a principal residence, a residence (not principal), or a nonresidence for tax purposes, compute the taxable gain on the sale of a residence and explain the requirements for excluding the gain on the sale, determine the amount of allowable interest expense deductions on loans secured by a residence,...


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