Georgetown University School of Continuing Studies

Master of Professional Studies in Real Estate

Foundations of Real Estate Accounting

- Low Income Housing Tax Credits (LIHTC) 1/2 program on credits & 1/2 deal/case study

- Historic Tax Credits (HTC) HTC program, deal structures, synthetic leases

- New Markets Tax Credits (NMTC) NMTC program, deal structures, case study

- Energy credit deals wind, solar, deal structures

- Real estate appraisal & valuation real estate appraisals and valuations, methodologies

- Real Estate Taxation concepts ? Part I real estate tax accounting concepts, partnerships, LLCs    

- Real Estate Taxation ? Part II 1031 exchanges, corporate tax concepts, REIT tax concepts

- Internal Controls internal control structure for RE company

- Anatomy of a Real Estate Deal partnership agreements, deal structures, sources and uses, depr/amortz

- Financial statements and concepts Real estate financial statement concepts and analysis

- Real estate accounting concepts I FASB 66 ? revenue recognition, financial statement case study ? budget analysis

- Real estate accounting concepts II joint venture accounting and equity method, leases and sale leaseback

- GAAP Vs. IFRS accounting Introduction to IFRS ? real estate issues

Master of Professional Studies in Real Estate News and Highlights