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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/financial-accounting-polimi
课程评论：没有评论
课程名称：财务与管理会计基础 课程概述：本课程是一门关于财务和管理会计的入门课程。课程的第一部分将介绍基本的会计原则和会计术语，帮助学员理解企业如何控制财务事件，并提供关于公司业绩的信息。这些基本概念将支持对公司编制的财务报告的分析。学员将学习如何阅读和分析资产负债表、利润表和财务报表。 课程还将提供管理会计的基础，介绍一些技术（例如，盈亏平衡分析或净现值）来支持管理者做出短期和长期决策，例如“是否方便处置一台生产设备并购置新设备？”或“公司应该销售多少产品才能达到盈亏平衡？”课程将结合实例和案例研究，帮助学生更好地理解基本会计原则和技术的实际应用。 课程结束时，学员将能够阅读、理解和分析财务文件，并应用简单的技术来分析成本和评估资本投资决策。 课程大纲： - 第一周：会计导论 描述：本周我们将定义什么是企业，什么是会计，并讨论财务会计和管理会计之间的区别。 - 第二周：财务报告 描述：本周我们将学习什么是“年报”及其组成部分：资产负债表、利润表和现金流量表。 - 第三周：管理会计 描述：本周我们将学习管理会计的定义，成本的定义及其分类，以及成本分配的参考框架（比例分配与因果分配）。 - 第四周：长期决策制定 描述：本周我们将学习决策制定的定义和不同类型决策的分类。我们将介绍投资评估的概念，并解释净现值公式。同时，我们将解决小型的净现值应用实例。 - 第五周：短期决策制定 描述：本周我们将介绍短期决策制定的基本概念：贡献边际、固定成本、可变成本和可避免成本。我们将探讨成本-量-利润分析，并讨论相关实例。
Name:Week 1 - Introduction to accounting
Description:Within this week we will define what is an enterprise, what is accounting and we will discuss the distinction between financial and management accounting.
Name:Financial reports
Description:Within this week we will learn what is the "Annual report" and its components: balance sheet, income statement, cash flow statement.
Name:Management accounting
Description:Within this week we will learn the definition of management accounting, the definition of costs and their classification and the reference schema for cost allocation (proportional vs causal allocation).
Name:Long-term decision making
Description:Within this week we will learn the definition of decision making and the classification of the different types of decisions. We will introduce the concept of investment appraisal and explain the NPV formula for investment appraisal. We will furthermore solve small example of NPV application.
Name:Short term decision making
Description:Within this week we will introduce the basic concepts of short-term decision making: contribution margin, fixed costs, variable costs and avoidable costs. We will approach cost-volume-profit analysis and discuss examples of it.
This is an introductory course on financial and management accounting. The first part of this course will introduce the basic accounting principles and accounting terminology to understand how a company keeps control of financial events and provides information on how it is performing. These basic concepts will support the analysis of financial reports companies prepare. We will go through balance sheet, income statement, financial statement, learning how to read and analyze them. The course will also provide the basis of management accounting introducing some techniques (e.g. break- even analysis or NPV) to support managers in making short-term and long-term decisions, such as "Is it convenient to dispose a production machine and buy a new one?" or "How many products should the company sell in order to break-even?" The course will bring examples and case studies that will help students better understand the practical applications of the basic accounting principles and techniques. At the end of the course, students will be able to read, understand and analyze financial documents and to apply simple techniques to analyse costs and evaluate capital investment decisions.
