Fund accounting, budgeting, and reporting are examined for accounting professionals and auditors working with state and local governments.
Learning Objectives
- Learning Outcomes
- Identify which dividends are taxable.
- Identify individual retirement account (IRA) and qualified plan distributions.
- Recall how health savings accounts (HSAs) work.
- Recall the general rules of the self-employed health insurance deduction.
- Recall the deductibility of charitable contributions.
- Recall the steps to figuring the qualified business income deduction under Section 199A.
- Recall the net investment income tax (NIIT) on unearned income.
- Recognize the rules for taking advantage of the tax credits for higher education.
