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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/financial-statements
课程评论：没有评论
课程名称：理解财务报表：公司状况 课程概述：本课程旨在帮助学员基本了解财务报表，重点关注资产负债表。理解会计驱动的财务报表时，重要的是要认识到会计更侧重于测量而非计算。本课程将揭示“到底测量了什么？”在课程进行中，学员将了解到三个测量问题，以及资产负债表如何帮助回答其中的前两个问题。通过参观真实公司并采访真实的商业人士，课程为学员提供了财务报表基本内容的实际背景。课程的目标是令学员对资产负债表的组成及其所揭示的信息有深刻的印象。接下来的会计基础课程将进一步探讨剩余的测量问题。 完成本课程后，您将能够： - 描述资产负债表的目的。 - 定义资产负债表的三个组成部分。 - 识别并理解资产负债表上常见项目的含义。 - 解释财务报表的更广泛目的以及会计在生成财务报表中的作用。 - 阅读并在一定程度上解读现实世界中的资产负债表。 如果您喜欢这门商业课程并对攻读MBA感兴趣，可以考虑申请伊利诺伊大学灵活的、全认证的在线MBA项目，价格极具竞争力。有关更多信息，请查看本课程的资源页面及 onlinemba.illinois.edu。 课程大纲： - 课程介绍：熟悉课程内容、同学和学习环境，获取课程所需的技术技能。 - 模块1：会计是什么，财务报告为何重要？介绍财务报表基础，强调会计、测量与财务报表之间的联系。 - 模块2：资产——你拥有什么？解释资产负债表基础，提供资产的工作定义，并概述资产负债表上通常展示的资产。 - 模块3：负债——你欠什么？介绍负债的概念，解释负债的性质及其产生原因。 - 模块4：股权及资产负债表的整体构成：建立对股权的直观理解，解释资产负债表各组成部分之间的关系。
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: What Is Accounting and Why Are Financial Reports Important?
Description:This module will introduce you to the basics of financial statements by emphasizing the links between accounting, measurement, and financial statements.
Name:Module 2: Assets – What Do You Own?
Description:This module will explain the basics of the balance sheet, provide a working definition of assets, and give you an overview of assets typically presented on the balance sheet.
Name:Module 3: Liabilities – What Do You Owe?
Description:This module will introduce you to the concept of liabilities and explain what they are and how they can arise.
Name:Module 4: Equity and How the Balance Sheet Fits Together
Description:This module will build an intuition for what equity represents. It will also explain how the components of the balance sheet relate to one another.
This course is designed to provide a basic understanding of financial statements with an emphasis on the balance sheet. However, to understand accounting driven financial statements, it is important to recognize that accounting is less about counting and more about measuring. “What is it that is being measured?” Well, as the course unfolds, you will learn about the three measurement questions and how the balance sheet helps to answer the first two of these questions. By touring a real company and interviewing real business people, the course describes the basic content of financial statements in a simple yet relevant context. The goal of the course is to leave a lasting impression about what balance sheet consists of and what it reveals. The next course in the Fundamentals of Accounting Specialization completes the conversation by addressing the remaining measurement question. Upon successful completion of this course, you will be able to: • Describe the purpose of a balance sheet. • Define the three components of a balance sheet. • Recognize and understand the meaning of several items typically presented on a balance sheet. • Explain the broader purpose of financial statements and the role of accounting in producing the financial statements. • Read and, to some extent, interpret real-world balance sheets. If you enjoy this business course and are interested in an MBA, consider applying to the iMBA, a flexible, fully-accredited online MBA at an incredibly competitive price offered by the University of Illinois. For more information, please see the Resource page in this course and onlinemba.illinois.edu.
