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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-acumen-first-level-foundational-financial-accounting/
课程评论：没有评论
课程名称：会计能力水平1：基础财务会计 课程概述： 《会计能力》指的是能够基于会计信息作出良好判断和快速商业决策的能力。此课程是理解商业语言和学习分析财务报表的第一步。 level 1 为基础课程，涵盖基本的会计原则和机制，为进一步的学习和分析打下基础。课程采取非常实用的方法，教您了解商业的定义及其法律形式、企业通常会进行的交易及如何记录这些交易。 在本课程中，您将学习会计过程（基于会计等式），以及如何将交易数据转化为能够讲述企业故事的有用信息。您将认识到会计过程的三个主要步骤：输入（例如，日记帐和特殊日记帐），处理（例如，过账到分类账账户，以及不同类型的账户和特殊分类账），以及输出（例如，试算表及其调整的时机和方法）。最重要的是，课程将教授您如何将试算表中的财务信息整理成财务报表，包括：损益表；权益变动表；资产负债表；以及现金流量表。这将使您能够完成完整的会计流程，从识别包含交易的会计源文件、将交易记录在各种日记帐、过账到不同的分类账账户，到组装试算表、做调整分录以最终确认试算表，以及从试算表汇编财务报表（如损益表、权益变动表、资产负债表）。 最后，您将通过完成一个涵盖整个会计流程的综合练习来检验新学的技能，为您进一步提升会计能力的下一阶段做好准备。来和我一起探索并学习这项新技能吧！
Accounting Acumen is the ability to make good judgements and quick business decisions, based on accounting information. It is the first step in learning how to understand business language and to read and analyse financial statements. Level 1 is a foundational course, covering basic accounting principles and mechanics that will prepare you for more advanced levels of understanding and analysis. Level 1 follows a very practical approach that will teach you what a business is and the legal forms businesses can use; the typical transactions a business will conduct and how to record these transactions. It will teach you about the accounting process (based on the accounting equation) that is necessary to transform the transactional data into useful information that tells the story of a business. You will learn about the three main steps in the accounting process, which is just like any typical process:INPUTS, such as journals and special journals;PROCESSING, such as posting to ledger accounts, and different types of accounts and special ledgers; andOUTPUTS, such as the trial balance and how and when to adjust it.Most importantly, you will learn all about how the financial information in the Trial Balance is packaged into the REPORTS that form the Financial Statements based on rules that are much like language rules, namely:Income Statement;Statements if Changes in Equity;Balance Sheet; andCash Flow Statements.This will enable you to complete the full accounting process by:identifying accounting source documents containing transactions;recording these transactions in various journals;posting the journals to various ledgers accounts;assemble a trial balance;make adjusting entries to finalise the trial balance; assemble the financial statement reports: i.e an income statement, statement if changes in equity, balance sheet from the trial balance.You will test your newly acquired skills by completing an integrated exercise covering the entire accounting process, as described above.This will prepare you to advance to the next levels of Accounting Acumen.Come explore with me and learn a new skill!
