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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/recording-business-transactions
课程评论：没有评论
课程名称：记账与记录在分类账中 课程概述：本课程涵盖了记账和记录财务条目的基础程序。完成本课程后，您将能够分析和记录各种商业交易。您还将学习会计周期、交易过账、应计会计和现金会计等内容。此外，您将有机会通过一系列活动练习这些技能，以获得现实世界的经验。 课程大纲： 1. **通用日记账中的交易记录** - 描述：本模块将回顾在通用日记账中正确记录条目的过程。我们将逐步指导分析和记录遵循借贷规则的服务型商业交易。您将有机会在本模块的评分活动中自行记录交易。 2. **将通用日记账的交易过账至分类账** - 描述：本模块将回顾将通用日记账中的交易过账到分类账的过程。我们将介绍分类账格式和T型账户，随后逐步指导正确的过账步骤。您将有机会在本模块的评分活动中自行完成过账。 3. **试算表与更正条目** - 描述：本模块将介绍试算表及更正条目的过程。我们将从将数据从分类账转移到试算表的概述开始，继续逐步指导更正条目的编制。您将有机会在本模块的评分活动中准备自己的试算表。 4. **应计会计与现金会计** - 描述：本模块将介绍并区分现金会计与应计会计。我们将回顾与应计会计相关的关键概念，包括周期性假设、费用确认原则、收入确认原则和配比原则。您将有机会在本模块的活动中自行解决示例问题。
Name:Recording Transactions in the General Journal
Description:In this module we will review the process of recording proper entries into the general journal. We will start by walking through the step-by-step process of analyzing and recording service business transactions that follow the debit and credit rules. You will then have the opportunity to record transactions in the general journal on your own in this module's graded activity.
Name:Posting Transactions for the General Journal to the Ledger
Description:In this module we will review the process of posting transactions from the general journal to the ledger. We will start by introducing ledger forms and T-accounts, then we will proceed to a walkthrough of the proper steps of posting transactions. You will then have the opportunity to post transactions from the general journal to the ledger on your own in this module's graded activity.
Name:The Trial Balance & Correcting Entries
Description:In this module we will introduce the trial balance and the process of correcting entries. We will begin with an overview of how to transfer data from the ledgers to the trial balance, and continue with a step-by-step walkthrough of correcting entries. You will then have the opportunity to prepare your own trial balance in this module's graded activity.
Name:Accrual Accounting vs. Cash Accounting
Description:In this module we will introduce and learn to differentiate between cash accounting and accrual accounting. We will begin by reviewing key concepts related to accrual accounting including the periodicity assumption, the expense recognition principle, the revenue recognition principle, and the matching principle. You will then have the opportunity to work through example problems on your own in this module's activity.
This course covers the basic procedures involved in recording financial entries in Journals and Ledgers. Upon completing this course, you will be able to analyze and record various business transactions. You will also learn about the accounting cycle, posting transactions, accrual accounting, and cash accounting. You will also have the opportunity to practice these skills through a series of activities that provide real world experience.
