开始时间: 08/14/2015 持续时间: 6 weeks
Accounting is the language of business. Companies communicate their performance to outsiders and evaluate the performance of their employees using information generated by the accounting system. Learning the language of accounting is essential for anyone that must make decisions based on financial information.
The course is designed to provide an understanding of financial accounting fundamentals for prospective users of corporate financial information, such as investors, creditors, employees, and other stakeholders (e.g., suppliers, customers). The course focuses on understanding how economic events such as operating activities, corporate investments, and financing transactions are recorded in the three main financial statements (i.e., the income statement, balance sheet, and statement of cash flows). Students will develop the technical skills needed to analyze financial statements and disclosures for use in financial analysis. Students will also learn how accounting standards and managerial incentives affect the financial reporting process.
The course is broken up into six weekly modules:
The course builds on my Introduction to Financial Accounting course, which you should complete first. In this course, you will learn how to read, understand, and analyze most of the information provided by companies in their financial statements. These skills will help you make more informed decisions using financial information.