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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/uva-darden-financial-accounting
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课程名称：财务会计基础 概述：本课程由弗吉尼亚大学达登商学院开发，并由高排名的教授授课，旨在教授理解财务会计基础所需的工具。通过简洁的视频、一个小企业的财务记录以及“你的回合”活动，引导学员了解三种最常用的财务报表：资产负债表、损益表和现金流量表。除了记录交易，学员还将学习如何编制这些财务报表，并阅读和分析它们，以得出关于公司财务健康状况的基本结论。 学习目标： - 使用日记账分录记录交易 - 准备和使用T字账目总结会计期间内的交易 - 描述三种最常用的财务报表以及它们之间的关系 - 基于记录的交易编制这些财务报表 - 得出关于公司财务健康的基本结论 课程大纲： 1. **财务会计导论、财务报表与资产负债表**：第一周学习财务会计的背景，涵盖其对内部和外部受众的信息角色，解释确保财务信息清晰的会计标准，以及介绍资产负债表作为会计循环的一部分。 2. **交易记录入门**：学习如何使用日记账分录记录交易，随后使用T字账目总结会计期间的交易。应用这些工具记录虚构初创公司“花园角落”在运营首年的交易，并评估交易对资产负债表方程的影响。 3. **损益表、收入及费用交易与调整分录**：在掌握记录交易基础后，深入学习损益表。记录收入和费用交易，并将这些交易在特殊账户中汇总，最后按照权责发生制记录调整分录，为编制财务报表做准备。 4. **现金流量表与财务报表准备**：学习损益表和调整分录后，准备期末财务报表，编制损益表和资产负债表，然后学习如何编制现金流量表，最后简要讨论结账分录。 5. **更多交易、财务报表分析与年度报告**：在最后一周，回顾“花园角落”在运营第二年的交易记录及期末财务报表的准备；分析其财务报表，并以可口可乐的年度报告作为公开交易公司报告的实例。 通过本课程的学习，学员将掌握财务会计的核心概念和实用技巧，为后续的学习和职业发展打下基础。
Name:Introduction to Financial Accounting, the Financial Statements, and the Balance Sheet
Description:During this first week, we’ll learn about the context for financial accounting, including the informational role it plays for both internal and external audiences. We’ll explain accounting standards, which ensure financial information is conveyed clearly and effectively. Finally, we’ll describe the three primary financial statements as part of a recurring accounting process, called the accounting cycle, and then dive into one of those statements: the Balance Sheet (BS).
Name:Introduction to Recording Transactions
Description:After learning about the Balance Sheet, we’re ready to move on to using journal entries to record transactions, then t-accounts to summarize transactions recorded during an accounting period. We’ll apply those tools to record transactions for a fictional startup company, The Garden Spot, during its first year of operations (TGS Year 1). As we go along, we’ll also evaluate the effect of transactions on the balance sheet equation to ensure it remains balanced.
Name:The Income Statement, Revenue and Expense Transactions, and Adjusting Entries
Description:Now that we’ve learned the fundamentals of recording transactions, we’re ready to dive into another financial statement: the Income Statement (IS). After learning about the Income Statement, we’ll record revenue and expense transactions, and summarize these transactions in a special account. Finally, we'll record adjusting entries in accordance with accrual accounting, prior to the preparation of the financial statements.
Name:The Statement of Cash Flows, Financial Statement Preparation
Description:After learning about the Income Statement, revenue and expense transactions, and adjusting entries, we’re ready to move on to preparing our end-of-period financial statements. We’ll prepare the Income Statement and Balance Sheet based on the transactions that have been recorded. Then, we’ll dive into the Statement of Cash Flows (SCF) and learn how to prepare that financial statement. Finally, we’ll briefly discuss closing entries, since we've been preparing them as we've been going along!
Name:More Transactions, Analysis of Financial Statements, and an Annual Report
Description:During this last week, we’ll walk through the second year of operations for our fictional startup company, The Garden Spot (TGS Year 2), for additional practice recording transactions and preparing our end-of-period financial statements. Then, we’ll do some analysis of The Garden Spot’s financial statements. Finally, we’ll take a look at PepsiCo’s Annual Report as an example of reporting for a publicly traded U.S. company.
This course, developed at the Darden School of Business at the University of Virginia and taught by top-ranked faculty, will teach you the tools you'll need to understand the fundamentals of financial accounting. Concise videos, the financial records of a small business, and "your turn" activities guide you through the three most commonly used financial statements: the Balance Sheet, the Income Statement, and the Statement of Cash Flows. Beyond recording transactions, you'll learn how to prepare these financial statements, and read and analyze them to draw basic conclusions about a company's financial health. By the end of this course, you will be able to: - Use journal entries to record transactions - Prepare and use t-accounts to summarize transactions recorded during an accounting period - Describe the three most commonly used financial statements and how they fit together - Prepare these financial statements based on transactions recorded during an accounting period - Draw basic conclusions about a company's financial health
