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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/accounting
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课程名称：决策会计 课程概述：本课程将回答会计的两个核心问题：“我拥有什么？”和“我在这段时间的表现如何？”通过学习如何使用资产负债表和收益表这两大关键财务报表来回答这些问题，您将逐步了解个人交易如何汇总成财务报表。在对会计和财务报表有了全面理解后，您将进一步深入了解商业过程中的具体组成部分，如销售或库存管理。通过探索企业常见的各种行动，您将能够运用会计知识，并将这些概念应用于不同类型的交易中。深入理解这些个别概念后，您将能够将其作为信息工具，运用财务报表及建立比率。 该课程可单独学习，或用于符合“战略决策财务”高管教育项目的面授环节的资格。 课程大纲： 1. **会计的必要性及如何利用它**：探讨会计的设计与决策者的需求，介绍权责发生制会计的概念，重点讨论资产负债表和收益表的目的与目标。 2. **会计循环与记账：深入理解的基础工具**：创建权责发生制财务报表，了解会计周期的步骤，以及如何将所有交易汇总到财务报表中。 3. **收入、应收账款、库存和销售成本**：深入理解财务报表中的常见项目，通过具体的案例分析收入及相应的应收账款，以及库存和销售成本的会计规则。 4. **长期资产**：审视企业运营中使用的长期资产，包括有形资产和无形资产，探讨其在财务报表中的反映。 5. **负债与股东权益**：理解财务报表中负债和所有者权益的概念，回顾负债的种类以及它们对企业经济状况的影响。 6. **现金流量表**：系统学习现金流量表的构建，了解其信息和复杂性，强调权责发生制与现金流的关系。 7. **比率与课程期末评估**：学习构建比率，以提供决策的洞察，准备并参加综合性期末考试，整合所学的课程内容。 通过本课程，您将能够运用会计工具进行有效的决策，为未来的会计实践打下坚实基础。
Name:Why Do We Have Accounting and How Can You Make it Work for You?
Description:Every organized society needs information about its activities and accomplishments. Accounting was created to fulfill this need. In this module we will explore how accounting was designed to meet the needs of decision makers and what this means to you as a user of accounting information. We will discuss the concept behind accrual accounting including introducing the two primary accrual accounting financial statements - the balance sheet and income statement. This module will discuss the purpose and goal of those financial statements, but we will save your experience in creating those statements until module two. In lesson two of this module, we will explore some basic bookkeeping tools that will get you ready to create a set of financial statements. The material in this module is likely to take less than a week, but we will make up for it in module two.
Name:The Accounting Cycle and Bookkeeping: Foundational Tools for a Deeper Understanding
Description:In this module we will create a set of accrual accounting financial statements. We will use that experience to walk you through the accounting cycle - which is the process by which accounting captures and aggregates all of the transactions in the period into a set of financial statements. We will examine each step in the accounting cycle using a comprehensive example of a start up wholesale book retailer. You will learn how the steps combine to create the statements. In addition to the comprehensive example we will do together, there will be plenty of chances to practice each step yourself. This module ends with a chance for you to build your own set of financial statements for a start up company. Fair warning: in my opinion this is the least exciting material covered in any accounting class (including this one). It is the basic bookkeeping process, not the interesting part of building an understanding of the business. But just as you need to learn basic addition and subtraction before you can master the math to design a beautiful building, you also need to learn basic bookkeeping as a foundation for the more interesting accounting.
Name:Revenue, Accounts Receivable, Inventory and Cost of Goods Sold
Description:In the last module we took an overview perspective to get a sense of the structure of financial statements. For the next three modules we are going to delve into the details of specific items on the accrual financial statements. We will work through the most common items on the balance sheet and income statement to develop an understanding of those items. While we will consider specific items, we will also be building a thought process that we can apply to any future accounting items - even if they are topics that we do not cover in this course. That will allow you to confidently use accounting for years to come, regardless of changes in items or in the specific accounting rules. There are two lessons in this module. The first will cover revenue and the related balance sheet item of accounts receivable. The second lesson will cover costs of goods sold and inventory. We will cover the conceptual economics of each, discuss the current accounting rules and end with a video that applies our bookkeeping tools. The readings for each lesson provide more details.
Name:Long-Lived Assets
Description:As firms operate, they often use long-lived assets to execute their business models. Some of these assets are tangible, such as factories or computers. Others are intangible, such as trademarks and brands. In either case, managers face the issue of determining how much of these items were used in each period as well as the related question of how much remains. In this module, we will examine the economics of such transactions as well how accountants reflect them on financial statements. This module will also cover the most nebulous of intangible assets - goodwill.
Name:Liabilities and Stockholders Equity
Description:In the last two modules we have been exploring assets and their impact on both the balance sheet and income statement. In this module we will turn to discussing the other two components of the balance sheet: liabilities and owners equity.As firms operate, they make promise to deliver value to other entities. Accountants call these promises liabilities. You have already seen some liabilities as we discussed assets - after all, you get many assets by promising to give up future value. We will review those liabilities here as well as introducing a few new ones. Firms also have owners. Those owners sometimes directly provide capital and other times let managers retain capital generated by firm operations. Combined, those two sources of capital represent owners equity. We will discuss interaction with owners and how they impact our firms economic situation. We will also discuss how the accounting statements reflect these interactions.
Name:Cash Flow Statements
Description:We have been spending our time developing the concepts of accrual accounting. We started with the big picture, learned how to use bookkeeping to construct accrual statements and then spent the last three modules deep diving into various accrual accounting topics that help to create a useful set of financial statements. Throughout that time we have focused on capturing economics, not just cash flow. Of course, many of you still want to know about cash (so do I - it is important). But I have put off the cash flow statement for two reasons. First, I wanted you to really give accrual accounting a chance. If we mix cash in from the beginning, most students seem to drift back to cash every time things get a little complicated. But we have demonstrated that often leads to misinformed choices. Second, the cash flow statement effectively requires you to "undo" accrual accounting. That means you have to know accrual accounting pretty well to do a cash flow statement. I am going to be honest (I have all along, after all). The cash flow statement is tough. It seems like it should be really straight forward. Parts of it are. But a few choices were made when the cash flow statement rules were set. The choices make sense (well, somewhat), but they also make cash flow statements hard. We will break it down into pieces to make it approachable, but it is my experience that people need to see this multiple times. Lucky for you, the videos can be watched as often as you want. In this module I will systematically walk you through how cash flow statements are constructed. We will start with a cash T account and build statements from there. Our goal is to build an understanding of what information you can take from a cash flow statement. We are going to spend an entire week just on the cash flow statement. At the end of that week, I will expect you can understand an overall statement, but I will not expect you to be able to build one from scratch. Finally, I want to point out that this module is an inflection point in the course. We started looking at the idea of financial statements and creating broad statements in modules one and two. In modules three through five we began to look at the financial statements one item at a time. With this module we are moving back to the overall statement level, which is the perspective we will also take next module (which will be our last).
Name:Ratios and Course End Assessment
Description:We have covered a lot of ground. You now are familiar with financial statements and the underlying transactions that create them. Our goal is to help you use accounting to make decisions and you have surely gotten much better at that. Now we get the big payoff - we learn how to build ratios to provide insights regarding the decisions we are making (maybe even to help us decide what types of decisions we should consider). We have seen a few ratios as we went through the course, but in this module we are going to discuss how to go about making your own ratios related to whatever question you want to answer. I think you will be surprised to find how easy it is now that you understand accounting. In fact, it is so easy that it will be just a couple of short lessons. Along with those short lessons, the rest of the week can be used to prepare for and take the final comprehensive exam. It will go back over material from each module to assure that you can pull it all together.
Through this course, you will start by addressing the two “big questions” of accounting: “What do I have?” and “How did I do over time?” You will see how the two key financial statements – the balance sheet and the income statement - are designed to answer these questions and then move on to consider how individual transactions aggregate to make up these financial statements. After developing a broad understanding of accounting and financial statements, you will begin to develop a more nuanced understanding of individual components of doing business, such as making a sale or building inventory. By considering many of the more common actions of a company, you will build your understanding of accounting, and explore these concepts by applying them across various types of transactions. Once you understand these individual concepts better, you will be ready to return to the overall financial statements and use them as informational tools, including building ratios. You can do this course standalone or to qualify for the residential component of the Finance for Strategic Decision-Making Executive Education program. For more information, see the FAQ below.
