Financial Accounting Fundamentals

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课程主页: https://www.coursera.org/archive/uva-darden-financial-accounting

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课程简介

University of Virginia

课程大纲

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).

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课程详情

This course 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

财务会计基础知识:本课程将教您了解财务会计基础所需的工具。简洁的视频,小型企业的财务记录和“轮到您”的活动将指导您完成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,您还将学习如何准备这些财务报表,并阅读和分析它们以得出有关公司财务状况的基本结论。 在本课程结束时,您将能够: -使用日记帐分录记录交易 -准备并使用t帐户汇总一个会计期间内记录的交易 -描述三种最常用的财务报表及其组合方式 -根据会计期间记录的交易准备这些财务报表 -得出有关公司财务状况的基本结论

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