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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/financial-accounting-basics
课程评论：没有评论
课程名称：财务会计基础 课程概述：在本课程中，您将学习财务会计信息的基础知识。课程以财务会计信息的概述和主要财务报表开始。随后，您将学习如何用财务会计语言编写财务交易。同时，您将了解当代财务会计中最重要的概念——权责发生制，并对企业如何确认收入进行深入分析。最后，您将分析短期资产的会计处理，详细了解企业如何处理应收账款和存货。 成功完成本课程后，您将能够： - 理解主要财务报表及其提供的财务信息 - 用财务会计语言编写财务交易，并理解这对主要财务报表的影响 - 理解权责发生制及基本会计概念的运作 - 理解收入确认原则及其对主要财务报表的影响 - 对应收账款和存货进行会计处理 本课程是伊利诺伊大学iMBA项目的一部分，提供灵活且全面认证的在线MBA，价格极具竞争力。更多信息，请参见课程资源页面和在线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，并获得课程所需的技术技能。 - 模块1：财务会计导论：会计是商业的语言。本模块将探讨各种会计信息用户及他们使用的主要财务报表，帮助您理解每个财务报表所提供的信息类型及其相互关联性。 - 模块2：交易记录及财务报表准备：财务报表的起点是单个财务交易。本模块将教您如何用会计语言编码财务交易，并如何从这些编码交易构建主要财务报表。 - 模块3：基本会计概念与收入确认：基本会计概念和收入确认原则是编码财务交易和准备财务报表的核心。理解这些概念和原则将帮助您理解从财务报表中可以获得的信息类型和性质。 - 模块4：短期资产：资产负债表的一个主要组成部分是短期资产，即可以在一年内转化为现金的资产。应收账款和存货是短期资产的重要组成部分。了解这些账户的会计处理将帮助您揭示账户随时间变化的情况、估值及其在管理决策中的实用性。
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: Introduction to Financial Accounting
Description:Accounting is the language of business. Managers communicate the results of operations within a firm through accounting to various financial information users including investors and creditors. In this module, you will explore various users of accounting information and the main financial statements they use to acquire accounting information. You will develop an understanding of the particular type of information provided by each financial statement and how financial statements are related to each other.
Name:Module 2: Recording Transactions and Financial Statement Preparation
Description:The starting point of financial statements is individual financial transactions. In this module, you will learn how to code financial transactions in accounting language and how to build the main financial statements from these coded financial transactions. This bottom-up approach will help you appreciate the impact of various financial transactions on the main financial statements.
Name:Module 3: Fundamental Accounting Concepts and Revenue Recognition
Description:Fundamental accounting concepts and revenue recognition principles are at the heart of coding financial transactions in accounting language as well as the preparation of financial statements from these coded financial transactions. Real-life transactions are reflected in financial statements through the lens of these concepts and principles. A good understanding of these concepts and principles will help you understand the type and nature of information you can learn from financial statements.
Name:Module 4: Short-Term Assets
Description:One of the major components of a balance sheet is short-term assets, which are assets that can be converted into cash within a year. Accounts receivables and inventories constitute a major part of short-term assets. Understanding accounting for these accounts will help you uncover how these accounts change over time, their valuation, and their usefulness in managerial decision-making.
In this course, you will learn foundations of financial accounting information. You will start your journey with a general overview of what financial accounting information is and the main financial statements. You will then learn how to code financial transactions in financial accounting language. In the meantime, you will learn about the most important concept in contemporary financial accounting: accrual accounting. You will then critically analyze how firms recognize revenues. Finally, you will finish the course with an analysis of accounting for short-term assets where you will go into detail on how firms account for accounts receivables and inventories. Upon successful completion of this course, you will be able to: • Understand main financial statements and the financial information they provide • Write a financial transaction in financial accounting language and understand how this impacts main financial statements • Understand how accrual accounting and fundamental accounting concepts work • Understand revenue recognition principles and how they impact main financial statements • Account for accounts receivables and inventories. 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.
