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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;…

18 trang | Lượt xem: 4 | Lượt tải: 0

Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 10: Property dispositions

Chapter 10 - Property dispositions. In this chapter students will be able to: Calculate the amount of gain or loss recognized on the disposition of assets used in a trade or business, describe the general character types of gain or loss recognized on property dispositions, explain the rationale for and calculate depreciation recapture,...

26 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 9: Property acquisition and cost recovery

Chapter 9, property acquisition and cost recovery. Upon completion of this lesson, the successful participant will be able to: Explain the concept of basis and adjusted basis and describe the cost recovery methods used under the tax law to recover the cost of personal property, real property, intangible assets, and natural resources; determine the applicable cost recovery (depreciation) life, method, and convention for tangible personal and real property and calculate the deduction allowable under MACRS;...

25 trang | Lượt xem: 0 | Lượt tải: 0

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,...

30 trang | Lượt xem: 3 | Lượt tải: 0

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;...

25 trang | Lượt xem: 0 | Lượt tải: 0

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

Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 6: Individual deductions. After completing this chapter, students will be able to: Identify the common deductions necessary for calculating adjusted gross income (AGI); describe the different types of itemized deductions available to individuals and compute itemized deductions; explain the operation of the standard deduction, determine the deduction for personal and dependency exemptions, and compute taxable income.

25 trang | Lượt xem: 1 | Lượt tải: 0

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.

36 trang | Lượt xem: 1 | Lượt tải: 0

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,...

41 trang | Lượt xem: 0 | Lượt tải: 0

Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 3: Tax planning strategies and related limitations

After completing this chapter, students will be able to: Identify the objectives of basic tax planning strategies; apply the timing strategy and describe its applications and limitations; apply the concept of present value to tax planning; apply the strategy of income shifting, provide examples, and describe its limitations;...

15 trang | Lượt xem: 1 | Lượt tải: 0

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;…

16 trang | Lượt xem: 1 | Lượt tải: 0

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.

22 trang | Lượt xem: 0 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 16 - Krishna K Havaldar, Vasant M Cavale

Chapter 16, international sales & distribution management. After studying this chapter you will be able: Understand differences with domestic markets; choosing the markets; economic, legal & cultural aspects of the environment; risks involved in international business; entry strategies for international markets;…

23 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 15 - Krishna K Havaldar, Vasant M Cavale

Chapter 15, market logistics & supply chain management. After studying this chapter you will be able: Principles of materials management, logistics and supply chain management; logistics interface with other functions; inventory management principles and systems; warehousing management fundamentals;...

56 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 14 - Krishna K Havaldar, Vasant M Cavale

Chapter 14, channel information systems. After studying this chapter you will be able: Understand importance of information systems for management of channels, elements of channel information systems, how information systems are used to impact channel service objectives, performance measures for channels, understand principles of channel implementation.

29 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 13 - Krishna K Havaldar, Vasant M Cavale

Chapter 13, channel management. After studying this chapter you will be able: Understand how and why channel conflicts occur, look at ways of managing conflict, channel practices followed to resolve conflicts, principles of channel management, various parameters on channel policy, way in which services use marketing channels.

31 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 12 - Krishna K Havaldar, Vasant M Cavale

Chapter 12, designing channel systems. After studying this chapter you will be able: Understanding customer needs to define channel objectives; channel design factors, components, issues, steps and process; method of evaluating various channel alternatives; how channel partners are: selected, trained and kept motivated; principles of vertical integration and electronic channels.

36 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 11 - Krishna K Havaldar, Vasant M Cavale

Chapter 11, channel institutions - Wholesaling. After studying this chapter you will be able: Understand functions of a wholesaler, understand various classes of wholesalers, major wholesaling decisions, benefits and limitations of wholesalers, understand about a – distributor in more detail, trends in wholesaling practices.

27 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 10 - Krishna K Havaldar, Vasant M Cavale

Chapter 10, channel institutions - Retailing. After studying this chapter you will be able: Understand what retailing is all about; global retail scene and trends; indian retail scene and trends; types of retailers; trade and retail formats, trading area; retail management strategies and operations; measuring retail performance; franchising and e-tailing; FDI in retail in India.

39 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 9 - Krishna K Havaldar, Vasant M Cavale

Chapter 9, marketing channels. After studying this chapter you will be able: Understand channel structure and how channels manage discrepancies, understand concept of channel flows, relationship of channel flows to service levels, understand channel formats and levels, understand what channel systems are expected to deliver, prominent marketing and channel systems.

37 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 8 - Krishna K Havaldar, Vasant M Cavale

Chapter 8, distribution management & the marketing mix. After studying this chapter you will be able: Role of distribution management in the marketing mix, why distribution channels are required, distribution channel strategy, overview of distribution channel members, intensity in the distribution effort.

32 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 7 - Krishna K Havaldar, Vasant M Cavale

Chapter 7, controlling the salesforce. After studying this chapter you will be able: To know criteria and types of salesforce expense plans; to understand salesforce audit and its evaluation process; to learn evaluation of effectiveness of a sales organisation through sales, cost, profitability, and productivity analysis;…

29 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 6 - Krishna K Havaldar, Vasant M Cavale

Chapter 6, training, motivating, compensating, and leading the salesforce. After studying this chapter you will be able: To understand sales training process; to learn importance, theories, and tools of motivation; to know objectives and designing of sales compensation plan; to understand views, styles, and skills of sales leadership; to know the methods used to supervise salespeople.

35 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 5 - Krishna K Havaldar, Vasant M Cavale

Chapter 5, organising and staffing the salesforce. After studying this chapter you will be able: To understand the concepts of the sales organisation, and the basic types of sales organisations, to know specialization within the sales organisation, and alternative organizational approaches for major accounts, to determine the size of the salesforce by using various methods,…

36 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 4 - Krishna K Havaldar, Vasant M Cavale

Chapter 4, management of sales territories and quotas. After studying this chapter you will be able: To understand the concept of and reasons for sales territories; to learn designing sales territories and assigning salespeople; to know territory coverage, including routing, scheduling, and time management;...

27 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 3 - Krishna K Havaldar, Vasant M Cavale

Chapter 3, planning, sales forecasting, and budgeting. After studying this chapter you will be able: To understand strategic planning, its linkage to strategic marketing and marketing management; to know how sales strategy is developed from marketing strategy; to learn basic terms used in forecasting, forecasting approaches, and methods of sales forecasting; to understand purposes and the process of sales budget.

28 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 2 - Krishna K Havaldar, Vasant M Cavale

Chapter 2, personal selling: Preparation and process. After studying this chapter you will be able: To understand psychology in selling, buying decision process and buying situations; to learn communication skills, sales knowledge, and sales related marketing policies; to understand personal selling process; to learn about negotiation.

21 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Sales and distribution management: Chapter 1 - Krishna K Havaldar, Vasant M Cavale

Chapter 1, introduction to sales and distribution management. After studying this chapter you will be able: To understand evolution, nature and importance of sales management; to know role and skills of modern sales managers; to understand types of sales managers; to learn objectives, strategies and tactics of sales management;…

16 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Financial institutions, instruments and markets (6/e): Chapter 21 - Christopher Viney

Chapter 21 - Interest rate swaps, currency swaps and credit default swaps. The objectives of this chapter are: Describe the nature of a swap and explain the structure and operation of vanilla and basis interest rate swaps, understand the importance of the interest rate swap market, examine the structure of a cross-currency swap and how they can be arranged, explain the rationale for the cross-currency swap markets,...

46 trang | Lượt xem: 1 | Lượt tải: 0

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.

56 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Financial institutions, instruments and markets (6/e): Chapter 19 - Christopher Viney

Chapter 19 - Futures contracts and forward rate agreements. In this chapter, you will: Consider the nature and purpose of derivative products, outline features of a futures transaction, review the types of futures contracts available through a futures exchange, identify why participants use derivative markets and how futures are used to hedge price risk,...

49 trang | Lượt xem: 1 | Lượt tải: 0