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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/accounting-assets
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课程名称：资产会计 课程概述：在这门第二门课程中，您将深入了解记账的世界，重点研究资产的会计。如果您熟悉记账基础知识，例如复式记账，您就准备好参加这门课程。您将了解常见的资产类型，学习如何对库存进行会计，计算销售成本，并处理不动产、厂房和设备（PP&E）。完成此课程后，您将能够运用对资产的新知识记录交易并为日益复杂的商业情况生成财务报表。 课程完成后，您将能够： - 总结企业可能拥有的常见资产类型 - 描述对库存控制的重要性 - 概述折旧费用在利润表上的报告方式 - 说明如何根据会计方程式的元素变化记录交易 建议先修课程：第一门课程《记账基础》或相应课程。 课程大纲： 1. 课程名称：会计概念与计量 描述：在本模块中，您将开始处理资产，并了解如何对销售、应收票据和坏账进行会计。 2. 课程名称：库存会计方法 描述：在本模块中，您将学习库存会计方法，包括销售成本、成本计算方法和管理技术。 3. 课程名称：不动产和设备 描述：在本模块中，您将学习如何处理不动产、厂房和设备的折旧及设备租赁的相关影响。 4. 课程名称：应用会计原则和知识 描述：在本模块中，您将运用会计原则，识别各种交易和资产如何影响资产负债表和利润表。 通过这门课程，您将能够更深入地理解资产的会计处理，提升您的记账技能。
Name:Accounting Concepts and Measurement
Description:In this module, you'll begin to work with assets and understand how to account for sales, notes receivable, and uncollectible accounts.
Name:Inventory Accounting Methods
Description:In this module, you will learn about inventory accounting methods, including cost of goods sold, costing methods, and management techniques.
Name:Property and Equipment
Description:In this module, you will learn how to work with plant, property, equipment, depreciation of assets, and the implications of equipment leases.
Name:Applying Accounting Principles and Knowledge
Description:In this module, you will apply your knowledge of accounting principles to identify how various transactions and assets impact the balance sheet and income statement.
In this second course, you will dive deeper into the world of bookkeeping and focus on accounting for assets. If you are familiar with bookkeeping basics, such as double entry accounting, you are ready for this course. You will gain an understanding of common asset types, learn how to account for inventory, calculate cost of goods sold, and work with Property, Plant, and Equipment (PP&E). Upon completing this course, you will use your new knowledge of assets to record transactions and produce financial statements for increasingly complex business situations. By the end of this course, you will be able to: -Summarize the common types of assets a business may have -Describe the importance of control over inventory -Outline how depreciation expense is reported on an income statement -Illustrate how transactions can be recorded in terms of the resulting change in the elements of the accounting equation. Course 1 Bookkeeper Basics, or the equivalent, is a recommended prerequisite for this course.
