Accounting 1

所在平台: Coursera

课程主页: https://www.coursera.org/learn/accounting-1

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课程简介

课程名称：会计1 概述：本课程是财务会计的两个课程序列中的一部分，课程名称为财务会计I与II，连续举办，旨在为您提供应对众多财务问题的坚实基础。会计I 讲授基础知识，而会计II 则涉及更高级的主题。课程内容具有普遍性，适用于全球范围内的会计实践，无论是在美国、欧洲还是亚洲。您可以独立学习会计I，也可以作为两个课程序列的一部分学习。 课程大纲： 1. 模块1：导论 - 学习会计的重要性，因为它是财务的重要组成部分，是全球最受追捧且高薪的职业之一。财务素养在个人和职业方面极其重要，无论您从事何种工作。 2. 模块2：资产负债表 - 第一部分 - 学习资产负债表，这是基础性的财务报表，理解双重记账的基础，掌握会计等式（资产 = 负债 + 股东权益），认识到公司的每一笔交易至少影响两个账户，并确保资产负债表平衡。 3. 模块3：资产负债表 - 第二部分 - 深入分析资产负债表的细节，通过大量练习巩固学习，继续了解资产、负债和股东权益的评估，以及短期和长期偿债能力的评估。 4. 模块4：损益表 - 第一部分 - 理解损益表如何帮助我们评估公司表现，这是大多数人最关心的内容。掌握收益、费用和利润之间的区别，分析公司的运营效率，并了解盈利能力的各个组成部分。 5. 模块5：损益表 - 第二部分 - 深入分析损益表的细节并进行实践，继续评估公司的营运效果、盈利能力以及损益表与资产负债表之间的关系。 6. 模块6：现金流量表 - 第一部分 - 学习现金流量表如何帮助我们追踪现金流动，理解现金生成和使用的状况，以及不同类型的现金活动（运营、投资、融资）的区别。 7. 模块7：现金流量表 - 第二部分 - 深入分析现金流量表的细节，通过实践巩固学习，了解如何管理流动性、追踪投资以及如何在现金流与利润之间进行调节。 通过本课程，学员将建立起扎实的会计基础，从而更好地应对实际财务问题。

课程大纲

Name:Module 1: Introduction

Description:Why learn accounting? Because it is an integral part of finance, one of the most sought after and highly paid professions across the world. Financial literacy is extremely valuable from a personal and professional point of view, irrespective of what type of job you are doing.

Name:Module 2: Balance Sheet - Part 1

Description:The balance sheet is a THE fundamental financial statement, and learning it is essential when studying accounting. This is a big and complex topic, hence we break it down into two sessions. The learning objectives of this module are: Understand the foundation of double-entry accounting; Understand the accounting equation, Assets = Liabilities + Equity; Understand that every transaction in a company affects at least two accounts and the balance sheet remains balanced; Understand how accountants ensure that financial records are accurate and transactions are properly recorded; Get a snapshot of a company’s financial position; Understanding financial health, by knowing what the company owns (assets), what it owes (liabilities), and what remains to the owners (equity); Understand how to assess liquidity and solvency; Look at current assets (like cash and receivables) and current liabilities, and assess a company’s ability to meet short-term obligations; Understand solvency, by comparing total liabilities to total assets, and evaluate a company's ability to meet long-term debts; Understand how much of a company’s assets are financed by owners, and understand capital structure.

Name:Module 3: Balance Sheet - Part 2

Description:This is a continuation of Module 1, we go deeper into the details, and we do a lot of practice to solidify our learning. The objectives remain the same as that of Part 1: Understand the foundation of double-entry accounting; Understand the accounting equation, Assets = Liabilities + Equity; Understand that every transaction in a company affects at least two accounts and the balance sheet remains balanced; Understand how accountants ensure that financial records are accurate and transactions are properly recorded; Get a snapshot of a company’s financial position; Understanding financial health, by knowing what the company owns (assets), what it owes (liabilities), and what remains to the owners (equity); Understand how to assess liquidity and solvency; Look at current assets (like cash and receivables) and current liabilities, and assess a company’s ability to meet short-term obligations; Understand solvency, by comparing total liabilities to total assets, and evaluate a company's ability to meet long-term debts; Understand how much of a company’s assets are financed by owners, and understand capital structure.

Name:Module 4: Income Statement - Part 1

Description:The income statement helps us understand performance, which probably is what most people care about the most. This is again a big and complex topic, hence we break it down into two sessions. The learning objectives of this module are: Understand how to measures profitability; Learn to differentiate between revenues vs. expenses vs. profits; Understand bottom line / net income, a key indicator of financial performance; Evaluate the success of the company’s operations; Evaluate operational efficiency, and how a company generates profit from its core operations; Help identify areas where costs can be reduced or revenues can be increased; Understand the components of performance: gross margins, administrative expenses, R&D and marketing, interest expense to bankers, and taxes; Understand how the income statement / company performance affects the balance sheet through equity; Understand the relation between profits and dividends; Understand that concept of accrual accounting: performance and cash flows are not necessarily the same thing.

Name:Module 5: Income Statement - Part 2

Description:This is a continuation of Module 2, we go deeper into the details, and we do a lot of practice to solidify our learning. The objectives remain the same as that of Part 1: Understand how to measures profitability; Learn to differentiate between revenues vs. expenses vs. profits; Understand bottom line / net income, a key indicator of financial performance; Evaluate the success of the company’s operations; Evaluate operational efficiency, and how a company generates profit from its core operations; Help identify areas where costs can be reduced or revenues can be increased; Understand the components of performance: gross margins, administrative expenses, R&D and marketing, interest expense to bankers, and taxes; Understand how the income statement / company performance affects the balance sheet through equity; Understand the relation between profits and dividends; Understand that concept of accrual accounting: performance and cash flows are not necessarily the same thing.

Name:Module 6: Cash Flow Statement - Part 1

Description:The cash flow statement helps us understand cash movements. Perhaps you know it since you are a child: Cash is King! This is again a big and complex topic, hence we break it down into two sessions. The learning objectives of this module are: Understand how to track movements in cash, inflows and outflows; Understand how much cash is generated and used; Understand how to manage liquidity; Distinguish between different cash activities: operations, investments, financing; Understand the sustainability of the business: are we self-sufficient? Are we liquid? Understand the difference between profitability and cash flows; Understand that accrual accounting used in the income statement has to be complemented by understanding cash positions; Track how much cash goes into investments, whether tangible or intangible; Track what cash is borrowed from banks, and other lenders; Understand how much cash is paid to shareholders in terms of dividends, and how much cash is raised through stock sales; Understand non-cash adjustments, and reconcile between profits and cash movements; Understand how cash flows from the cash flow statement flow into the balance sheet.

Name:Module 7: Cash Flow Statement - Part 2

Description:This is a continuation of Module 3, we go deeper into the details, and we do a lot of practice to solidify our learning. The objectives remain the same as that of Part 1: Understand how to track movements in cash, inflows and outflows; Understand how much cash is generated and used; Understand how to manage liquidity; Distinguish between different cash activities: operations, investments, financing; Understand the sustainability of the business: are we self-sufficient? Are we liquid? Understand the difference between profitability and cash flows; Understand that accrual accounting used in the income statement has to be complemented by understanding cash positions; Track how much cash goes into investments, whether tangible or intangible; Track what cash is borrowed from banks, and other lenders; Understand how much cash is paid to shareholders in terms of dividends, and how much cash is raised through stock sales; Understand non-cash adjustments, and reconcile between profits and cash movements; Understand how cash flows from the cash flow statement flow into the balance sheet.

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