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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/financial-accounting
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课程名称：财务会计：会计原则 概述：财务会计常被称为商业语言，它是经理们用来与外部利益相关者（如股东和债权人）沟通公司财务和经济信息的工具。在商业中，理解财务信息至关重要，无论您是经营自己的企业、担任管理职务，还是刚刚开始职业生涯，都希望能够与会计师、财务主管和财务经理进行有效交流。本课程将为您提供会计语言的基本要素。完成课程后，您将能够阅读和解读财务报表，以进行商业诊断和决策。更重要的是，您将具备继续学习更复杂的会计和财务知识的基础。 课程大纲： 1. 课程概述与模块1：会计简介 - 资产负债表 介绍会计的基本概念及其重要性，以及资产负债表这一重要的财务报告，通过实际案例将理论与实践相结合。 2. 模块2：利润表 在熟悉资产负债表后，学习如何记录多种交易，并介绍第二个关键财务报告：利润表。 3. 模块3：现金流量表 在掌握资产负债表和利润表的基础上，学习识别相关交易，并介绍第三个财务报告：现金流量表，讨论流动性问题。 4. 第四周：权责发生制会计 通过权责发生制会计的方法可以在财务交易发生时衡量绩效，即使现金尚未实际交付。最终模块讨论权责发生制与现金会计的区别，并阅读和解读一家企业的财务报表。
Name:Course Overview & Module 1: Introduction to Accounting - The Balance Sheet
Description:Welcome! Before you start today's videos, please have a look at the syllabus. In this first module, I'll give you an overview of what accounting is all about and why it's important to have a basic proficiency in this "language." In addition, I'll introduce one of the most important financial reports - the balance sheet - and a practical real-world case so you can put theory into practice.
Name:Module 2: The Income Statement
Description:Now that you are familiar with the balance sheet, in this second module we'll learn how to account for a variety of transactions. In addition, I'll introduce you to another key financial report: the income statement.
Name:Module 3: The Cash Flow Statement
Description:Now that you have a good grasp of the balance sheet and income statement, I'll help you master how to recognize the transactions we went over in the second module. I'll also introduce a third financial report - the cash flow statement - and discuss liquidity.
Name:Week 4: Accrual Accounting
Description:By using accrual accounting we can measure performance when a financial transaction takes place, even if no cash has actually changed hands. In this final module, we'll discuss the difference between accrual and cash accounting and also read and interpret a real enterprise's financial statements.
Financial Accounting is often called the language of business; it is the language that managers use to communicate the firm's financial and economic information to external parties such as shareholders and creditors. Nobody working in business can afford financial illiteracy. Whether you run your own business, work as a manager or are just starting your career, you want to understand financial information and be able to interact with accountants, controllers, and financial managers. You want to talk business! This course will provide you with the accounting language's essentials. Upon completion, you should be able to read and interpret financial statements for business diagnosis and decision-making. More importantly, you will possess the conceptual base to keep learning more sophisticated accounting and finance on your own. Do not forget that, as with any other language, becoming proficient with accounting requires constant practice.
