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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-equation-excel-adjusting-reversing-entries/
课程评论：没有评论
课程名称：会计方程式与Excel - 调整和逆转凭证 课程概述： 本课程是一门全面的实践课程，旨在弥合基础会计概念与其在Excel中实际应用之间的差距。课程开始时，学员将使用一个结构化的Excel数据文件，该文件包含两个月的财务交易。与传统的借贷方法不同，交易采用会计方程式（资产 = 负债 + 股东权益）的格式，以提供更清晰易懂的学习体验。接下来，学员将创建调整凭证工作表，以处理期末调整。 参与者将学习识别和处理会计教材中常见的调整凭证，如应计、预付和折旧。此外，课程还探讨在使用会计软件时可能遇到的实际复杂情况，为学员提供宝贵的专业见解。随着课程的推进，学员将顺利过渡到生成关键财务报表，包括资产负债表（反映公司财务状况的快照）和损益表（总结收入和费用以确定盈利能力）。课程将逐步指导学员如何在Excel中格式化这些报表，以确保准确性、清晰性和遵循标准会计实务。 课程最后部分将重点讲解逆转凭证，这一会计周期中的可选但重要部分。学员将了解逆转凭证的理论基础及其在简化后续期间会计工作的作用。这一部分强调了调整过程（期末进行）与持续的簿记过程之间的区别。 通过本课程的学习，参与者将掌握使用Excel整理和处理财务数据的技能，全面了解从数据输入到财务报表准备的会计周期，并获得处理调整的实践经验，包括在实际会计中遇到的复杂情境。学员还将学会直接从Excel数据生成财务报表，并理解逆转凭证的理论与应用，从而提升会计工作效率。本课程非常适合学生、专业人士和企业主，旨在简化会计流程，提高财务准确性。
This comprehensive, hands-on course is designed to bridge the gap between foundational accounting concepts and their practical application in Excel. The course begins by working with a structured Excel data file containing two months of financial transactions. Instead of using the traditional approach of debits and credits, transactions are formatted using the accounting equation (Assets = Liabilities + Equity) to provide greater clarity and ease of understanding. From there, you will create an Adjusting Entry Worksheet to handle end-of-period adjustments. Participants will learn to identify and process common adjusting entries found in accounting textbooks, such as accruals, deferrals, and depreciation. The course also explores real-world complications, such as unique adjustments encountered when using accounting software, providing valuable insights into professional scenarios.As the course progresses, you will transition seamlessly from adjustments to generating key financial statements, including the Balance Sheet, which offers a snapshot of the company's financial position, and the Income Statement, summarizing revenue and expenses to determine profitability. Step-by-step guidance will be provided on formatting these statements in Excel to ensure accuracy, clarity, and compliance with standard accounting practices.The course concludes by mastering reversing entries, an optional but important part of the accounting cycle. You will learn the rationale behind reversing entries and their role in simplifying bookkeeping for subsequent periods. This section emphasizes the distinction between the adjustment process, which is made at period-end, and the bookkeeping process, which is ongoing.By the end of the course, participants will master the use of Excel for organizing and processing financial data, develop a clear understanding of the accounting cycle from data input to financial statement preparation, and gain practical experience in handling adjustments, including complex scenarios encountered in real-world accounting. You will also learn to produce financial statements directly from Excel data and understand the theory and application of reversing entries, enabling efficient bookkeeping practices. This course is ideal for students, professionals, and business owners looking to streamline their accounting processes and enhance financial accuracy.
