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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/accounting-cycle
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课程名称：完成会计周期 课程概述：本课程旨在帮助学生准备与年度会计流程相关的报表，总结之前两门课程所学的知识。具体内容包括调整分录、结账分录（重点涉及留存收益的调整）、利润表、留存收益表和资产负债表的编制，以及录入四个结账分录的程序。学生还将学习如何准备结账后的试算平衡表。 课程大纲：
模块名称：调整分录与调整试算表
描述：欢迎来到课程的第一模块！我们将从会计周期的第五步“记录和发布调整分录”开始。我们将讨论何时需要调整分录，包括四大类调整分录的复习。在本模块的活动中，您将有机会记录自己的调整分录并准备调整后的试算平衡表。
模块名称：工作表
描述：欢迎来到课程的第二模块！在这个模块中，我们稍微停顿一下会计周期的步骤，介绍一种新工具——工作表。在本模块结束时，您将能够独立创建一个10列的工作表，同时运用您在第一模块中学到的调整分录知识。
模块名称：创建与分析财务报表
描述：欢迎来到模块三！在此模块中，我们将回到会计周期，专注于第七步“准备财务报表”。到本模块结束时，您将能够准备利润表、留存收益表和资产负债表。
模块名称：结账分录与结账后试算平衡表
描述：欢迎来到课程的第四个也是最后一个模块。在此模块中，我们将完成会计周期的最后三步。我们将首先复习录入四个结账分录的程序。接下来，我们将逐步学习准备结账后的试算平衡表。这将带我们进入会计周期的最后一步，开始新财政年度！
Name:Adjusting Entries & Adjusted Trial Balance
Description:Welcome to the first module of the course! We begin this course at the fifth step of the accounting cycle "Record and Post Adjusting Entries". We will begin by discussing when adjusting entries are required, including a review of the four major categories of adjusting entries. In the module activity you will have the opportunity to record your own adjusting journal entries and prepare an adjusted trial balance.
Name:The Worksheet
Description:Welcome to the second module of the course! In this module we take a quick break from the steps of the accounting cycle to introduce a new tool called the worksheet. By the end of this module, you will be able to create a 10 column worksheet on your own while applying your knowledge of adjusting entries from Module 1
Name:Creating & Analyzing Financial Statements
Description:Welcome to Module 3! In this module we return to the accounting cycle with a singular focus on step 7 "Prepare Financial Statements". By the end of this module you will be able to prepare an income statement, a retained earnings statement, and a balance sheet.
Name:Closing Entries & The Post-Closing Trial Balance
Description:Welcome to the fourth and final module of the course. In this module we complete the final three steps in the accounting cycle. We will start by reviewing the procedure for recording the four closing entries. Then, we will walkthrough the steps of preparing the post-closing trial balance. This brings us to the final step of the accounting cycle, starting the new fiscal year!
Students prepare statements relevant to year end accounting processes synthesizing what they have learned in the previous two courses. Specific topics include adjusting entries, closing entries (with a focus on the adjustment to retained earnings), the preparation of an income statement, retained earnings statement, and a balance sheet, and the procedure for recording the four closing entries. Students will also learn how to prepare the post-closing trial balance.
