开始时间: 12/21/2023 持续时间: 8 weeks of study, 6-8 hours/week
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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/asset-measurement-disclosure
课程评论：没有评论
**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
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.
**注意：您应该在开始本课程之前完成会计分析 I：会计作为信息系统的作用课程或熟悉其中教授的概念。** 本课程是五门课程财务报告专业化的第二门课程这包括收集、处理和将有关经济实体的会计信息（通过财务报告）传递给利益相关方（即经理和外部利益相关者，如股东和债权人）。为了从这些课程中获得最相关的知识，学习者应该在本专业之前参加过基础会计课程（可以通过 Coursera 课程完成，例如会计专业基础知识中的任何会计课程：https://www.coursera .org/specializations/accounting-fundamentals）。本专业侧重于会计概念、原则和理论，重点是在将这些概念应用于外部报告时出现的问题。特别强调资产、负债、权益和收入的计量，以及有助于用户理解财务报告的附加信息的披露。在本课程中，我们将开始回顾上一课程中介绍的资产负债表概念背后的关键资产类别。我们将通过审查现金和应收账款开始我们的资产负债表之旅，这通常是首先列出的两项资产。我们将通过查看库存和长期资产（通常是两个最大的资产价值）继续我们的资产负债表。我们将在损益表中审查涉及存货的计量和报告问题以及相应的销货成本费用。在本课程的后半部分，我们将通过研究对商品和服务的生产至关重要的有形和无形长期资产来结束对关键资产类别的回顾。这将需要讨论财产、厂房和设备的购置和处置以及成本分配。接下来，我们将讨论这些资产可能发生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说明投资。伊利诺伊大学厄巴纳 - 香槟分校一直被评为美国三大会计课程之一，现在以非常实惠的学费提供会计硕士学位，并且完全在线。 iMSA 是一个完整的会计硕士课程，学生毕业时获得了高度认可的硕士学位。尝试一两门公开课程，然后申请进入学分版本，因为您可能有资格在申请过程中参加学分课程。如果您缺少完整学位的任何先决条件，您可以完成 Coursera 课程以证明您已做好准备并加强您对 iMSA 的申请。有关这个令人兴奋的 iMSA 在线计划的更多信息，请参阅此链接：https://www.coursera.org/degrees/imsa
