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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/wharton-financial-accounting
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课程名称：更多财务会计导论 概述：本课程在我的《财务会计导论》课程基础上进行，建议先完成该课程。在本课程中，您将学习如何阅读、理解和分析公司在财务报表中提供的大部分信息。这些技能将帮助您在使用财务信息时做出更明智的决策。 课程大纲： 第一部分：第5周：导论及流动资产 在掌握基础知识后，本周我们将更深入地讨论资产、负债和股东权益，包括其相关的收入和费用。我们将从应收账款开始，探讨坏账问题，以及涉及的计算、披露和分析。接着，我们将讨论库存会计在零售和制造业之间的区别，以及如何计算已售库存的成本。 第二部分：第6周：长期资产和可交易证券 本周我们将关注长期投资类资产，包括物业、设备和无形资产等。我们将探讨这些资产的折旧方式、价值减值等问题，并讨论公司如何核算债务和股权证券的投资。 第三部分：第007周：负债和长期债务 本周我们将关注资产负债表右侧的负债部分，开始讲解货币的时间价值概念。我们将覆盖银行债务、抵押贷款和债券的会计处理，并探讨“表外”负债的问题以及租赁的讨论。 第四部分：第8周：递延税 本周我们将讨论公司如何准备“两个账本”：财务报表和税务申报。这两者的规则不同，会产生永久性和临时性差异，我们将重点关注递延税，这是一种由于纳税申报与财务报告的时机差异引起的现象。 第五部分：第9周：股东权益 在本课程的最后一周，我们将讨论股东权益，包括股票的发行、回购，库存股，股息和分拆，以及累积其他全面收入和股权激励等内容。 第六部分：第10周：财务报表分析 本周的讲解将进行系统的财务报表分析，尽管这些内容不会有作业和考试覆盖，但可以作为复习材料，帮助您更好地理解之前学习的内容。 通过本课程，您将能够更加深入地理解财务报表，提升您的财务分析能力，为决策提供支持。
Part: 1
Title:Week 5: Introduction and Working Capital Assets
Description:Now that we have a solid grasp of the foundations from the Introduction to Financial Accounting course, we are going to work our way around the Balance Sheet to discuss various types of Assets, Liabilities, and Stockholders' Equity (along with their associated Revenues and Expenses) in more detail. We kick off with Accounts Receivable and the problem that some customers that buy goods on credit will not actually pay us. We will look at the computation, disclosure, and analysis of such "Bad Debts". We will also briefly discuss other Accounts Receivable issues such as Factoring and Securitization. Then, we will move on to Inventory. We will discuss how Inventory accounting differs between retail and manufacturing firms. We will see how companies figure out the cost of the inventory they sold, which requires assumptions about cost flows. This discussion will lead us into covering one of the most infamous accounting topics: LIFO.
Part: 2
Title:Week 6: Long-lived Assets and Marketable Securities
Description:This week, we will cover assets that represent longer-term investments. We will start with Property, Plant, and Equipment, covering questions like: What gets included in these accounts? How are they depreciated? What happens if their value is impaired? Then, we will cover similar questions for Intangible Assets, including Goodwill. Finally, we will discuss how companies account for investments in debt and equity securities and how the treatment for equity investments in other companies is determined by how much of the other company is owned.
Part: 3
Title:Week 007: Liabilities and Long-term Debt
Description:We move to the right-hand side of the Balance Sheet this week with a look at Liabilities. We will start by covering time-value of money, which is the idea that $1 today is not worth the same as $1 in the future. Almost all liabilities involve a consideration of the time-value of money, so this will be an important foundation piece for you to understand. Then, we will cover accounting for bank debt, mortgages, and bonds. Next, we will move into the topic of "off-balance-sheet" liabilities with a discussion of Leases.
Part: 4
Title:Week 8: Deferred Taxes
Description:There are two certainties in life, and we will cover one of them this week (the other is beyond the scope of the course). We will NOT teach you how to prepare your own tax return. Instead, we will discuss how companies have to prepare "two sets of books": their financial statements and their tax returns. The rules are different for these two sets of books, leading to permanent differences and to temporary differences. We will cover both types of differences, with a main focus on "deferred taxes", which are the byproduct of temporary or timing differences between tax reporting and financial reporting. Finally, we will touch on other tax issues, such as Net Operating Loss Carryforwards and the rule that requires companies to disclose how much they are trying to cheat on their taxes (sorry, that should say "use tax planning strategies to manage their taxable income").
Part: 5
Title:Week 9: Shareholders' Equity
Description:Our final week of new material ends at the bottom of the Balance Sheet: Shareholders' Equity. We will talk about issuing stock, repurchasing stock, Treasury Stock, stock dividends and splits, Accumulated Other Comprehensive Income, and stock-based compensation. We will also finally cover the fourth required financial statement: The Statement of Stockholders' Equity.
Part: 6
Title:Week 10: Financial Statement Analysis
Description:In the videos this week, I go through a systematic financial statement analysis for a company. There is no homework assignment for this material and it will not be explicitly covered on the exam (although some of the concepts are a review of material we have covered previously). Thus, if you don't have time before the final exam, you can enjoy these videos after completing the exam without adversely affecting your performance.
The course builds on my Introduction to Financial Accounting course, which you should complete first. In this course, you will learn how to read, understand, and analyze most of the information provided by companies in their financial statements. These skills will help you make more informed decisions using financial information.
