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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/asset-measurement-disclosure
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课程名称：会计分析 I：资产的计量与披露 课程概述： 在开始本课程之前，您应先完成《会计分析 I：会计作为信息系统的作用》课程或熟悉其内容。本课程是一个五门课程金融报告专业化中的第二门课程，主要覆盖经济实体的会计信息的收集、处理和沟通（通过财务报告）给利益相关者（管理者和外部利益相关者，如股东和债权人）。参与者应在本专业化课程之前完成基础会计课程（可通过Coursera平台的会计基础专业化课程完成）。该专业主要关注会计概念、原则与理论，并强调在外部报告中应用这些概念时可能出现的问题。特别强调资产、负债、权益和收入的计量，以及可能有助于用户理解财务报告的附加信息的披露。 在本课程中，我们将开始回顾与资产负债表相关的关键资产类别，这些概念在先前的课程中已被引入。我们将首先审视现金和应收账款，接着探讨库存和长期资产，它们通常是资产负债表中列出的最大资产值。我们将回顾与存货相关的计量及报告问题，以及损益表中的相关商品销售成本。在课程后半部分，我们将结束对关键资产类别的回顾，分析对生产商品和服务至关重要的有形和无形长期资产。这将涉及对物业、厂房和设备的收购和处置以及成本分配的讨论。接下来，我们将探讨这些资产可能的减值以及收购后支出的适当处理。最后，我们将回顾如何识别和核算投资。 大学信息： 伊利诺伊大学厄本那-香槟分校被一致评为美国前三的会计项目之一，现在提供一项费用合理且完全在线的会计硕士学位。iMSA是一个完整的会计硕士项目，学生毕业时获得高度认可的硕士学位。您可以尝试修读一两个开放课程，然后申请学分课程的入学，您在申请过程中可能有资格修读学分课程。如果您缺少完整学位的任何先决条件，可以通过Coursera课程证明您的准备情况，以增强您对iMSA的申请。 课程大纲： 1. 课程简介：熟悉课程、同学和学习环境，获得所需的技术技能。 2. 模块一：现金与应收账款：学习内部控制、银行对账及应收账款的坏账费用估计方法等。 3. 模块二：库存 - 计量：了解库存系统类型及包括的成本，学习各种库存计价方法。 4. 模块三：库存 - 其他问题：学习后续库存计量及库存成本流动方法等。 5. 模块四：PP&E与无形资产：收购：探讨长期资产类型及基本资本化成本等。 6. 模块五：PP&E与无形资产 - 使用与减值：学习成本分配方法及资产减值等。 7. 模块六：债务投资：讨论债务投资的确认、计量与披露。 8. 模块七：股权投资：了解股权投资的确认、计量与披露。 9. 模块八：课程总结与案例研究：完成同行评审的案例研究以获得荣誉证书。 此课程为您提供了深入的会计分析技能，帮助您更好地理解和应用财务报告的原则与实践。
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: Cash & Accounts Receivable
Description:We will learn about internal controls, including bank reconciliations, as well as restrictions over cash. Next, we will introduce the approaches to estimate bad debt expense related to accounts receivable. Lastly, we will discuss notes receivable and various methods of financing with receivables.
Name:Module 2: Inventory - Measurement
Description:We will learn about the types of inventory systems, as well as the costs that should be included in inventory. Next, we will understand the various inventory costing methods, as well as key factors on choice of these methods. Lastly, we will discuss inventory ratio analysis, as well as methods of simplifying LIFO.
Name:Module 3: Inventory - Additional Issues
Description:We will learn about the subsequent measures of inventory such as LCNRV and LCM. Next, we will understand the various inventory estimation methods when we are unable to take a physical count. Then, we will discuss the various types of inventory cost flow methods. Lastly, we will discuss how to handle changes in inventory methods as well as inventory errors.
Name:Module 4: PP&E and Intangible Assets: Acquisition
Description:We will learn about the types of long-lived assets, as well as the basic costs to be capitalized. Next, we will understand the various complex issues of determining capitalized costs as well as discuss asset dispositions and exchanges. Lastly, we will learn about the costs associated with self-constructed assets and R&D.
Name:Module 5: PP&E and Intangibles - Utilization & Impairment
Description:We will learn about the various cost allocation methods, as well as key factors on the decision maker's perspective on selecting a depreciation method. Next, we will understand depletion of natural resources and amortization of intangible assets. Lastly, we will discuss how to account for expenditures after asset acquisition, and ratio analysis.
Name:Module 6: Debt Investments
Description:We will discuss recognition, measurement, and disclosure of debt investments.
Name:Module 7: Equity Investments
Description:We will learn about Equity Investments. Next, we will understand how to recognize, measure, and disclose the two types of Equity Investments. Lastly, we will discuss fair value adjustments for investments.
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 cumulative recap of the concepts you have learned throughout this course. The case study will involve a review of a letter to shareholders in which you will discuss key topics covered in this course that are mentioned in the letter.
**NOTE: You should complete the Accounting Analysis I: The Role of Accounting as an Information System course or be familiar with the concepts taught there before beginning this course.** This course is the second 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. In this course, we will begin our review of key asset categories underlying the Balance Sheet concepts that were introduced in the previous course. We will begin our trek down the Balance Sheet by reviewing cash and receivables, which are normally the two assets listed first. We will continue our trek down the Balance Sheet by looking at inventory and long-Lived Assets, which are normally two of the largest asset values. We will review the measurement and reporting issues involving Inventories and the corresponding cost of goods sold expense in the Income Statement. In the latter half of this course we will conclude our review of key asset categories by looking at both tangible and intangible long-lived assets that are so vital to the production of goods and services. This will entail discussion of both acquisition and disposition of property, plant and equipment as well as cost allocation. Next, we will discuss possible impairment of these assets as well as the proper treatment of expenditures made after acquisition. Lastly, we will review how to identify and account for Investments. 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
