Webinar
Going Out on Your Own: Entity Types and Accounting Methods
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Thursday, March 13, 2025
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2.00CREDITSTaxes
Starting a business is tough! There are lots of decisions to be made and things to think about. You may feel like you have a great idea. You have done your marketing research, developed a prototype, and even looked at locations for your new office. Then it dawns on you.. What type of entity do I need to be? Is there really an advantage to choosing one entity type over the other? In this class, we will dig into the differences between entity types - from taxes to liability. We will also look at the advantages and disadvantages of different methods of accounting. Whether you are a small business owner looking to start something new or a practitioner looking to expand your client advisory services, this course is the one for you!
Objectives
- Identify differences in how business entity types are taxed for income tax purposes
- Recognize how personal financial planning for a business owner is related to financial planning for a flow-through entity business
- Identify how S-Corporations are taxed for self-employment tax purposes
- Recognize double-taxation and when it applies
- Identify when a transaction should be recorded on the accounting records under the cash method
- Recognize when income is recognized and an expense must be accrued on the accounting records under the accrual method
- Identify what account should not appear on the financial records if the accrual method is being used
Highlights
- Financial planning pyramid
- What to consider when picking an entity
- Single member LLC vs. sole proprietorship
- Corporations – S vs. C
- Double taxation