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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/formal-financial-accounting
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课程名称：正式财务会计 课程概述：本课程基于您在《财务会计基础》和《财务会计高级主题》中所学的内容，介绍财务会计的正式基础。课程的主要目的是使您熟悉财务会计中的技术术语，如借记、贷记和T账户。尽管了解财务会计的技术细节对理解和解读财务报表并非必要，但掌握这些知识对于理解会计中的高级主题至关重要。《正式财务会计》是伊利诺伊大学iMSA项目的先修课程，我们将涵盖的术语将在iMSA项目的课程中持续使用。 伊利诺伊大学香槟分校的会计项目在全国排名前列，现提供非常实惠的在线会计硕士学位。iMSA是一个完整的会计硕士项目，学生将获得高度认可的硕士学位。您可以先尝试一两个开放课程，然后申请学分课程，申请过程中如果符合条件，您可以参加学分课程。如果您缺少完整学位所需的先修课程，可以通过完成Coursera课程来展示您的准备情况，增强您申请iMSA的竞争力。 课程大纲： 1. 课程介绍：您将熟悉课程内容、讲师、同学和学习环境，并获取成功完成课程所需的技术技能。 2. 模块1：财务会计术语介绍：会计是商业语言，本模块旨在帮助您熟悉借记、贷记和T账户等财务会计的技术术语。 3. 模块2：资产的正式财务会计：资产是资产负债表的重要组成部分，本模块将帮助您理解应收账款、存货及固定资产等账户的会计处理及其在管理决策中的作用。 4. 模块3：负债和股东权益的正式财务会计：本模块将探讨企业如何通过负债和股东权益融资，并了解相关账户的正式会计处理。 5. 模块4：正式财务会计的应用：会计循环始于财务交易，经过记账和过账，最终形成财务报表。本模块将通过综合案例跟踪一个公司的会计循环。 欲了解更多关于这个令人兴奋的在线会计硕士项目的信息，请访问： https://www.coursera.org/university-programs/imsa
Name:Course Orientation
Description:In this module, you will become familiar with the course, your instructor, your classmates, and your learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.
Name:Module 1: Introduction to Financial Accounting Terminology
Description:Accounting is the language of business. Managers communicate results of operations within a firm through accounting to various financial information users including investors and creditors. The main purpose of this module is to familiarize you with technical terms in financial accounting such as debit, credit, and T-account.
Name:Module 2: Formal Financial Accounting for Assets
Description:One of the major components of a balance sheet is assets. Accounts receivables, inventories, and plant, property, and equipment constitute a major part of the 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.
Name:Module 3: Formal Financial Accounting for Liabilities and Shareholders’ Equity
Description:The major sources of financing for many firms are liabilities and equity. Firms routinely finance their operations through various liabilities including accounts payables, bank loans, and bonds. They also raise funds from their investors through IPOs and SEOs. Finally, retained earnings (earnings earned but not distributed to investors) constitute a significant source of financing. Accounting for liabilities and shareholders’ equity will help you understand how formal financial accounting for liabilities and shareholders’ equity accounts are conducted.
Name:Module 4: Applications of Formal Financial Accounting
Description:The accounting cycle starts with financial transactions, and continues with journalizing these transactions and posting the journal entries on the ledger. At the end of the year, the trial balance is prepared. The final step is to prepare financial statements from trial balance numbers. This module will go over a comprehensive exercise, which will track the accounting cycle of a firm from its establishment until its fiscal year-end financial statements.
This course builds upon what you learned in Financial Accounting: Foundations and Financial Accounting: Advanced Topics and introduces you to formal foundations of financial accounting. The main purpose of the course is to familiarize you with technical terms in financial accounting, such as debit, credit and T-account. While knowledge on technical aspects of financial accounting is not necessary to understand and interpret financial statements, this knowledge is critical to be able to understand advanced topics in accounting. Formal Financial Accounting is a prerequisite course for the University of Illinois' iMSA program and the terminology we will cover will be used throughout the courses in iMSA program. The University of Illinois at Urbana-Champaign, consistently ranked as one of the nation's top three accounting programs, now offers a master’s in accounting at a very affordable tuition rate and is completely online. The iMSA is a full Master of Accountancy program and students graduate with a highly recognized master degree. Try an open course or two, then apply for admission into the credit-bearing version, as you may be eligible to take credit-bearing courses during the application process. If you are missing any prerequisites for the full degree, you can complete Coursera courses to demonstrate readiness and strengthen your application for the iMSA. For more information on this exciting online master's in accounting program, refer to this link: https://www.coursera.org/university-programs/imsa
