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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/financialaccounting
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课程名称：什么是财务会计？ 课程概述： 本课程旨在介绍财务会计的基础知识，包括财务会计的基本活动、工具和用户。学生将学习会计等式的应用，并介绍四大财务报表。课程还涉及伦理考量、记录商业交易以及信用/借记规则的应用等附加主题。 课程大纲： 1. **财务会计导论** - 描述：在本模块中，我们将通过讨论会计信息的实际应用来开启对财务会计领域的介绍。同时，我们将识别会计信息的使用者，探讨与会计相关的伦理考量，并定义三种主要的商业所有制形式。 2. **会计等式与财务报表** - 描述：本模块介绍会计等式及四大基本财务报表。我们将从分析会计等式的组成部分（资产、负债和所有者权益）开始，接着探讨三份主要财务报表：损益表、留存收益表和资产负债表。此外，本模块的活动将介绍Excel中的求和功能，以便在后续活动中使用。 3. **会计周期与交易分析** - 描述：本模块介绍会计周期的第一步：“分析交易”。在本模块结束时，您将能够在基础会计等式框架内分析和记录服务型商业交易。我们将通过视频课程中的示例逐步讲解如何记录商业交易，之后您将完成一个活动以自主练习记录交易。 4. **使用借记和贷记规则分析交易** - 描述：在本模块中，我们将使用借记和贷记规则分析和记录服务型商业交易。我们还将讨论T账户在会计周期中的功能，以及如何计算每个账户在会计期末的余额。在本模块的活动中，您将有机会在Excel中自主练习在T账户中记录交易。 通过本课程的学习，学生将建立起对财务会计基本概念和技能的深刻理解，为后续更深入的会计学习打下坚实基础。
Name:Introduction to Financial Accounting
Description:Welcome to the first module of the course! We will start our introduction to the field of financial accounting by discussing practical applications of accounting information. Additionally we will identify who uses accounting information, address ethical considerations relevant to accounting, and define the three main forms of business ownership.
Name:The Accounting Equation & Financial Statements
Description:In this module we are introduced to the accounting equation and the four basic financial statements. We will start by breaking down the components of the accounting equation: assets, liabilities, and equity. We will then take a look at three out of the four basic financial statements: the income statement, the retained earnings statement, and the balance sheet. In this module's activity we will introduce you to the sum function in Excel, which will be used in the remaining activities for this course.
Name:The Accounting Cycle & Analyzing Transactions
Description:In this module we introduce the first step in the accounting cycle: “Analyze Transactions”. By the end of this module you will be able to analyze and record service business transactions within the fundamental accounting equation. First, we will walk through examples of recording business transitions in the video lesson. Then you will complete an activity to practice recording transactions on your own.
Name:Analyzing Transactions using the Debit & Credit Rules
Description:In this module we will analyze and record service business transactions using the debit and credit rules. We will also cover the function of T accounts within the accounting cycle and how to calculate the balances of each account at the end of an accounting period. In this module's activity you will have the opportunity to practice recording transactions in T accounts on your own in Excel.
Students are introduced to the field of financial accounting through defining the foundational activities, tools, and users of financial accounting. Students learn to use the accounting equation and are introduced to the four major financial statements. Additional topics include ethical considerations, recording business transactions, and the application of credit/debit rules.
