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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/financial-reporting-capstone
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课程名称：财务报告顶点项目 课程概述：财务报告顶点项目是财务报告专业化的最终项目。在这个项目中，您将有机会将通过所有相关课程（包括《会计分析 I：会计作为信息系统的角色》、《会计分析 I：资产的计量与披露》、《会计分析 II：负债的计量与披露》以及《会计分析 II：负债与权益的会计处理》）所获得的概念和技术应用于一个实际的会计项目。顶点项目将持续3周，您必须在完成其他所有课程后才能参加此项目。 课程大纲： - **关于课程**：您将熟悉课程内容、讲师、同学以及学习环境。本模块还将帮助您获得在本课程中取得成功所需的技术技能。 - **模块1：资产和或有事项的权责发生制会计**：您将计算并记录涉及权责发生制会计、存货和应收账款、投资、长期资产和或有事项的会计分录（包括年底的调整分录，如果有的话）在20X1和20X2两年中。 - **模块2：负债和权益的权责发生制会计**：在此模块中，您将计算并记录与债券、租赁、养老金、权益交易和基于权益的补偿相关的会计分录，涵盖20X1和20X2 。 - **模块3：资产负债表和利润表（包括每股收益）**：您将根据表格中的空白日记项目准备20X1和20X2的资产负债表和利润表。此外，您还需完成一个同行审查作业。 该课程设计帮助学员在实践中运用所学的财务报告知识，强化会计处理能力，适合希望深入理解财务报告的学习者。
Name:About the Course
Description:In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.
Name:Module 1: Accrual Accounting for Assets and Contingencies
Description:In this module, you will compute and record journal entries for the topics of accrual accounting, inventory and accounts receivable, investments, long-term assets, and contingencies (including year-end adjusting entries, if any) for both 20X1 and 20X2.
Name:Module 2: Accrual Accounting for Liabilities and Equity
Description:In this module, you will compute and record journal entries for the topics of bonds, leases, pension, Equity Transactions, and Equity-based Compensation for both 20X1 and 20X2.
Name:Module 3: Balance Sheet and Income Statement (including EPS)
Description:In this module, you will prepare the Balance Sheet and Income Statement for both 20X1 and 20X2 by filling in the blank journal items in the tables. You will also need to complete a peer review assignment.
The Capstone is the culminating project in the Financial Reporting Specialization. You will have the opportunity to combine the concepts and techniques obtained through all the courses in this specialization (Accounting Analysis I: The Role of Accounting as an Information System, Accounting Analysis I: Measurement and Disclosure of Assets, Accounting Analysis II: Measurement and Disclosure of Liabilities, and Accounting Analysis II: Accounting for Liabilities and Equity) and apply them to a real world accounting project. The Capstone project will be 3 weeks long. You must take the Capstone project class after taking all the other courses in this Specialization.
