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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/wharton-accounting
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课程名称：财务会计入门 课程概述： 本课程旨在教授分析财务报表和披露所需的技术技能，帮助学员理解会计标准和管理激励如何影响财务报告过程。完成本课程后，学员将能够阅读三种最常见的财务报表：损益表、资产负债表和现金流量表，并能将这些技能应用于实际的商业挑战，作为沃顿商学院商业基础专业化的一部分。 课程大纲： 第一周：简介与资产负债表 本周将学习财务报告的基础知识，了解所需报告类型、规则制定者及其执行者。学员将学习资产负债表的基本公式，并讨论资产、负债和股东权益的定义。课程将介绍借贷记账法，并进行将交易转化为借贷的实践，最终通过一案例研究初创公司，掌握从记录首次交易到编制首份财务报表的全过程。 第二周：权责发生制与损益表 本周将探讨权责发生制及其对损益表上收入和费用的影响，学习调整分录以准备即将编制的财务报表，以及关闭分录和资产负债表及损益表的编制工作。学员将持续在初创公司案例中实践，以掌握这些概念。 第三周：现金流 本周的主题是“现金为王”，将学习现金流的分类，包括经营活动、投资活动和融资活动。学员将准备和分析现金流量表，并总结初创公司案例的现金流量表，最后讨论收益、经营现金流、息税折旧摊销前利润（EBITDA）和自由现金流之间的区别。 第四周：比率分析与期末考试 本周将进行期末考试，内容包括比率分析的复习，学员将定义并讨论多种会计比率，但考试不包含比率分析的问题。课程将帮助学员深入理解资产负债表和损益表帐户，以备考。同时，完成考试后，学员将具备向家人、朋友和同事展示其财务会计知识的能力。
Name:Week 1: Introduction and Balance Sheet
Description:To learn a foreign language like Accounting, you need quite a bit of practice in the basic foundations (grammar, syntax, idioms, etc.). This material is absolutely essential for being able to read and to understand books written in the language (in our case, financial statements.). This week, we will start building these foundations. We will start with an overview of financial reporting. What types of reports are required? Who makes the rules? Who enforces the rules? Then, we will cover the balance sheet equation and define/discuss Assets, Liabilities, and Stockholders' Equity. We will introduce debit-credit bookkeeping and do lots of practice in translating transactions into debits and credits. Finally, we will introduce a case of a start-up company to provide you insights into all of the steps necessary to go from recording the first transactions of a new business all the way through its first set of financial statements.
Name:Week 2: Accrual Accounting and the Income Statement
Description:We will start with a discussion of Accrual Accounting and how it affects the recognition of the Income Statement accounts: Revenues and Expenses. Then, we will cover adjusting entries, which are needed to prepare our internal books for the upcoming financial statements. Finally, we will discuss closing entries and the preparation of the Balance Sheet and Income Statement. At each stage, we will continue to work on the case of our start-up company. If you are not sick and tired of journal entries by the end of this week, then I have not done my job!
Name:Week 3: Cash Flows
Description:Cash is King! We will start with the classification of cash flows into operating, investing, and financing activities. Then, we will work on preparing and analyzing the Statement of Cash Flows. We will wrap up the case on the start-up company by preparing and analyzing its Statement of Cash Flows. Finally, we will discuss the differences between Earnings, Cash from Operations, EBITDA, and Free Cash Flow.
Name:Week 4: Ratio Analysis and Final Exam
Description:We will have our final exam this week. Because of the exam, I will cover Ratio Analysis, which will not involve any "new" material. While we will define and discuss a number of ratios, they will all basically involve dividing one accounting number by another. But, the analysis of what those ratios mean will involve a deep understanding of Balance Sheet and Income Statement accounts. Thus, the Ratio Analysis videos will help provide a nice review of the material, which will help you prepare for the exam. However, there will be no questions about ratio analysis on the exam. The only thing left to do after this exam is to impress your family, friends, and co-workers with your vast knowledge of Financial Accounting!
Master the technical skills needed to analyze financial statements and disclosures for use in financial analysis, and learn how accounting standards and managerial incentives affect the financial reporting process. By the end of this course, you’ll be able to read the three most common financial statements: the income statement, balance sheet, and statement of cash flows. Then you can apply these skills to a real-world business challenge as part of the Wharton Business Foundations Specialization.
