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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/accounting-information-system
课程评论：没有评论
课程名称：会计分析I：会计作为信息系统的角色 概述：此课程是为期五个课程的财务报告专项课程的第一部分，涵盖了会计信息的收集、处理和传播（通过财务报告）给相关方（即管理者及外部利益相关者如股东和债权人）。在学习此专项课程之前，学习者应完成基本的会计课程（可通过Coursera的任何会计课程获取，例如会计基础专项的课程）。该专项课程集中于会计概念、原则和理论，特别强调在外部报告应用这些概念时所出现的问题。课程特别关注资产、负债、股权和收入的计量，以及提供额外信息的披露，以便帮助用户理解财务报告。 课程结构：经过简要介绍后，课程将重点理解财务会计的整体结构和标准，并回顾编制财务报表所用的基本会计流程，为后续课程的概念学习奠定基础。课程还将初步审查资产负债表和收益表中的关键信息及其相关财务披露，简要介绍现金流量表，并在后续课程中进行更深入的讨论。此外，我们将回顾时间价值的一些基本概念，最后将重点讨论收入的确认，包括新收入标准的讨论，识别收入的一般方法以及影响收入确认的特殊问题（如长期建设合同），并讨论盈利能力分析中常用的比率。 大纲： 1. 课程导览：熟悉课程、同学及学习环境。 2. 模块1：财务会计结构/环境：学习财务会计的主要关注点及美国通用会计准则（GAAP）与国际财务报告准则（IFRS）的比较。 3. 模块2：会计流程：使用会计方程式完成处理周期，并描述基本的财务报表及其相互关系。 4. 模块3：资产负债表与财务披露：深入了解资产负债表的细节及财务报表相关的各类披露，包括审计报告和管理讨论与分析（MD&A）。 5. 模块4：收益表、全面收益和现金流量表：学习收益表的关键组成部分及其对股东权益的影响。 6. 模块5：货币的时间价值（TVOM）：学习与货币时间价值相关的关键概念及变量。 7. 模块6：收入确认一：探讨收入确认中的关键问题，包括五个关键步骤及多项绩效义务的涉及。 8. 模块7：收入确认二：学习长期合同的两种收入确认方法及相关损失处理，并回顾美式GAAP与IFRS的差异。 9. 模块8：课程总结与案例研究：通过同行评审的案例研究，复习所学概念并分析一家公开上市的财富500强公司年报或10K报告。 该课程由伊利诺伊大学香槟分校提供，该校会计项目在美国排名前三，现提供高性价比的完全在线硕士会计课程。如需更多关于此令兴奋的在线iMSA项目的信息，请浏览相关链接。
Name:Course Orientation
Description:You will become familiar with the course, your classmates, and our learning environment. The orientation will also help you obtain the technical skills required for the course.
Name:Module 1: Financial Accounting Structure/Environment
Description:We will learn the primary focus of financial accounting and learn about General Accepted Accounting Principles (GAAP) and their key assumptions, as well as compare them to International Financial Reporting Standards (IFRS).
Name:Module 2: Accounting Process
Description:We will use the accounting equation to complete the processing cycle. We will also learn the basic types of month-end adjusting entries. More importantly, we will describe the basic financial statements and how they relate to one another.
Name:Module 3: The Balance Sheet and Financial Disclosures
Description:We will learn the nuances of the Balance Sheet as well as various forms of disclosures associated with financial statements, including the Auditors' Report and MD&A. We will also review several key liquidity and financing ratios. Lastly, we will learn what's included in the operating segment reporting.
Name:Module 4: Income Statement, Comprehensive Income, and Statement of Cash Flows
Description:We will learn the key components of the Income Statement (e.g., EPS) and its impact on shareholders’ equity. We will also distinguish income from continuing operations vs discontinued operations. We will learn the key components of the Comprehensive Income and Statement of Cash Flows.
Name:Module 5: Time Value of Money (TVOM)
Description:We will learn some of the key concepts and variables related to time value of money.
Name:Module 6: Revenue Recognition Part I
Description:We will learn the key issues involving revenue recognition, including the five key steps. Next, we will determine when to recognize revenue, including involvement of multiple performance obligations and special issues related to steps 4 and 5. Lastly, we will discuss the presentation and disclosure requirements of revenue.
Name:Module 7: Revenue Recognition Part II
Description:We will understand the two methods of revenue recognition for long-term contracts, and work also with losses on these kind of contracts. In the end, we will review the convergence and differences between USGAAP and IFRS.
Name:Module 8: Course Wrap-Up & Case Study
Description:If you would like to earn an Honors badge on your certificate for this course, you must complete a peer reviewed case study that will serve as a refresher of all of the concepts that you have learned over the past seven modules. The case study will involve analysis of a publicly held Fortune 500 company in which you will analyze the Annual Report or 10K Report.
This course is the first course in a five-course Financial Reporting Specialization that covers the collection, processing, and communication of accounting information (via financial reports) about economic entities to interested parties (i.e., managers and external stakeholders such as stockholders and creditors). To gain the most relevant knowledge from these courses, learners should have taken a basic accounting course prior to this Specialization (which can be done through Coursera courses, such as any accounting course from the Fundamentals of Accounting Specialization: https://www.coursera.org/specializations/accounting-fundamentals). This Specialization focuses on accounting concepts, principles and theory with an emphasis on problems that arise in applying these concepts for external reporting purposes. Specific emphasis is placed on measurement of assets, liabilities, equities and income, as well as disclosure of additional information that may assist users understand the financial reports. After a brief introduction to the course, we will spend time understanding the overall financial accounting structure and standards as well as review the fundamental accounting process used to prepare the financial statements, which will establish a framework for the study of the concepts in the remaining courses in the Financial Reporting Specialization. In this course, we will begin our review of key information included in the Balance Sheet and Income Statement and their related financial disclosures. The Statement of Cash Flows will be introduced briefly with more discussion to follow in later courses of the Specialization. Also, we will provide a cursory review of key concepts involving time value of money as we will finish this course with focus on revenue recognition, including discussion of the new revenue standard. We will review the general approach for recognizing revenue, special issues affecting revenue recognition including long-term construction contracts. In addition, we will discuss and review common ratios used in profitability analysis. The University of Illinois at Urbana-Champaign, consistently ranked as one of the nation's top three accounting programs, now offers a master’s in accounting at a very affordable tuition rate and is completely online. The iMSA is a full Master of Accountancy program and students graduate with an MS that is highly recognized. Try an open course or two, then apply for admission into the credit-bearing version as you may be eligible to take credit-bearing courses during the application process. If you are missing any prerequisites for the full degree, you can complete Coursera courses to demonstrate readiness and strengthen your application for the iMSA. For more information on this exciting iMSA online program, refer to this link: https://www.coursera.org/degrees/imsa
