课程简介

This course will improve your fluency in financial accounting, the language of business. 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.

课程大纲

The course is broken up into ten weekly
modules:

Introduction and Balance Sheet
Accrual Accounting and the Income Statement
Cash flows
Working capital assets
Ratio analysis and Mid-course Exam
Long-lived assets and marketable securities
Liabilities and long-term debt
Deferred taxes
Stockholders’ equity
How to read an Annual Report and Final Exam

课程详情

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.