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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/financial-accounting-advanced
课程评论：没有评论
课程名称：财务会计：高级主题 课程概述：在本课程中，您将探索财务会计中的高级主题。课程开始时，将学习超过一年寿命的资产会计，详细了解企业如何处理固定资产的会计。接下来，我们将讨论资产融资及其负债的会计处理。课程还将深入探讨股东权益，并最后对现金流量表的编制、组成部分及分析进行批判性评估。 完成本课程后，您将能够： - 会计处理固定资产 - 理解负债的会计 - 评估资产负债表中的股东权益部分 - 理解现金流量表的编制及其所提供的信息 本课程是伊利诺伊大学iMBA项目的一部分，该项目提供灵活、全面认证的在线MBA，价格极具竞争力。有关更多信息，请参见课程资源页面以及在线MBA网站。 课程大纲： - 课程导向：您将熟悉课程内容、同学以及学习环境，帮助您掌握所需的技术技能。 - 模块1：长期资产：探讨长期资产（即超过一年才能变现的资产），理解其如何随时间变化、估值及在管理决策中的用处。 - 模块2：负债：讨论融资的主要来源之一—负债，了解负债如何产生、其估值以及对企业流动性状况的影响。 - 模块3：股东权益：研究企业融资的另一来源—股东的投资，理解股东投资金额、发行股票数量及未分配收益等信息。 - 模块4：现金流量表：学习这一主要财务报表，了解企业在特定时期内现金的变化，及其对企业流动性、经营决策及收益质量的影响。 欢迎加入本课程，以提升您的财务会计专业知识！
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: Long-Term Assets
Description:Long-term assets, assets that can be converted into cash in a time period of more than 1 year, constitute a large portion of a balance sheet for a lot of public companies. Understanding accounting for long-term assets will help you uncover how these accounts change over time, their valuation, and their usefulness in managerial decision making.
Name:Module 2: Liabilities
Description:One of the major sources of financing for many firms is liabilities. Firms routinely finance their operations through various liabilities, including accounts payable, bank loans, and bonds. Accounting for liabilities will help you understand how liabilities are created, how they are valued, and how they inform a firm’s liquidity position.
Name:Module 3: Shareholders’ Equity
Description:One of the major sources of financing for many firms is contributions from shareholders. The shareholders’ equity section of a balance sheet shows details of the investments of shareholders. Accounting for shareholders’ equity will help you understand the amount of shareholder investment, the number of shares issued in return by the firm for shareholders, the amount of earnings earned by the firm but not distributed to shareholders, and information about the amount of shares repurchased by the firm from the stock market.
Name:Module 4: Cash Flows Statement
Description:One of the major financial statements is cash flows statement. This statement describes in detail how cash changes for a firm over a certain period. The cash flows statement provides valuable information about the liquidity position of a firm, the cash consequences of managerial operating and investing decisions, as well as the earnings quality of a firm.
In this course, you will explore advanced topics in financial accounting. You will start your journey with accounting for assets with more than one-year life. You will learn in detail how firms account for fixed assets. You will then move to financing of assets and discuss accounting for liabilities. The course will continue with an in-depth exploration of shareholders’ equity. Finally, you will critically evaluate preparation, components, and analysis of cash flows statement. Upon successful completion of this course, you will be able to: • Account for fixed assets • Understand accounting for liabilities • Evaluate shareholders’ equity section of a balance sheet • Understand preparation and information provided by cash flows statement This course is part of the iMBA offered by the University of Illinois, a flexible, fully-accredited online MBA at an incredibly competitive price. For more information, please see the Resource page in this course and onlinemba.illinois.edu.
