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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/liabilities-equity-in-accounting
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课程名称：会计中的负债与权益 课程概述：在这门第三课程中，您将学习负债和权益账户及其对资产负债表的影响。如果您已经掌握了基础的簿记知识并理解会计资产，那么您准备好深入学习会计中的负债与权益。您将探索各种类型的负债，包括流动负债和长期负债、工资负债和销售税负债。此外，您还将学习会计等式中的权益部分，以及如何处理所有者权益的变动。 到课程结束时，您将能够： - 描述负债的三个主要特征。 - 理解基本的工资会计功能和任务。 - 比较不同类型的权益。 - 使用会计等式描述组织的财务状况。 推荐学习此课程前需要完成Intuit簿记专业证书的第一和第二课程或相应课程。 课程大纲： 1. 负债介绍：在本模块中，您将介绍不同的负债并学习如何进行会计处理，同时学习如何处理应付销售税账户。 2. 工资、义务与贷款：在本模块中，您将理解并应用销售税和工资负债的会计知识。 3. 权益与负债：在本模块中，您将学习如何处理各种类型的长期负债和股东权益。 4. 负债与权益的实践：在本课程的最后一个模块中，您将通过解决涉及负债、工资和权益的常见会计场景来应用您的簿记知识。
Name:Liabilities and Equity in Accounting
Description:In this module, you will be introduced to different liabilities and learn how to account for them. Additionally, you will learn how to work with the sales tax payable accounts.
Name:Payroll, Obligations, and Loans
Description:In this module, you will gain an understanding and apply knowledge of accounting for sales tax and payroll liabilities.
Name:Equity and Liabilities
Description:In this module, you will learn how to work with different types of long term liabilities and shareholders equity.
Name:Practice with Liabilities and Equity
Description:In this final module for Course 3, you will apply your bookkeeping knowledge by working through common accounting scenarios that deal with liabilities, payroll, and equity.
In this third course, you will learn about liability and equity accounts and its effect on the balance sheet. If you have mastered bookkeeping basics and understand accounting assets, you are ready to jump into Liabilities and Equity in Accounting. You will explore the various types of liability, including: current and long term, payroll, and sales tax. Additionally, you will learn about the equity portion of the accounting equation and how to account for changes in owner’s equity. By the end of this course, you will be able to: -Describe the three main characteristics of liabilities. -Demonstrate an understanding of the basic payroll accounting functions and tasks. -Compare and contrast the different types of equity -Use the accounting equation to describe the financial position of an organization. Courses 1 and 2 in the Intuit Bookkeeping Professional Certificate, or the equivalent, are recommended prerequisites for this course.
