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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-fundamentals-l/
课程评论：没有评论
课程名称：会计基础 课程概述：“会计基础”是一门全面的课程，旨在向学生介绍会计的核心概念和实践。在整个课程中，学习者将获得准备个体经营者基本损益表和资产负债表所需的技能，理解并应用基本的会计原则，以及识别和记录商业交易。课程还深入探讨了内部控制的重要性、应收账款的作用以及资本资产的会计处理，为学生提供了扎实的财务会计基础。 除了理论学习，该课程还包括复习问题和测验，以巩固所教授的概念，确保学生能够在真实场景中应用所学知识。在课程结束时，学习者将能够计算标准财务比率并评估财务健康状况，使他们做好进入更高级会计学习或在专业环境中应用技能的准备。无论您是追求会计职业，还是希望理解财务管理的基础，这门课程都提供了成功所需的基本工具和知识。 课程组织为12节课： 第一节：理解基本会计概念、伦理、商业结构、会计标准、会计方程式和财务报表。 第二节：学习关键会计术语、借贷和如何记录和过账交易。 第三节：理解试算表、应计与现金会计，以及如何识别收入、费用和调整。 第四节：从调整后的试算表准备财务报表，了解会计工作表和结束过程。 第五节：学习内部控制原则，执行银行对账，并管理现金控制和伦理考量。 第六节：识别并应用应收账款的内部控制，包括备抵法和直接核销法。 第七节：了解应收票据的会计处理，以及如何在资产负债表上呈现和分析应收账款。 第八节：学习物业、厂房和设备的成本、摊销和折旧。 第九节：理解资产处置及自然资源、商誉和无形资产的会计处理。 第十节：区分流动资产和长期资产/负债，计算财务比率，并分析销售和库存。 第十一节：通过横向和纵向分析分析财务报表，并使用财务比率评估绩效。 第十二节：通过作业应用会计原则和技术。
"Accounting Fundamentals" is a comprehensive course designed to introduce students to the core concepts and practices of accounting. Throughout the course, learners will gain the skills necessary to prepare basic income statements and balance sheets for sole proprietorships, understand and apply fundamental accounting principles, and recognize and record business transactions. The course also delves into key areas such as the importance of internal control, the role of accounts receivable, and the accounting for capital assets, providing students with a well-rounded foundation in financial accounting.In addition to theoretical learning, this course includes review questions and quizzes that reinforce the concepts taught, ensuring that students can apply their knowledge in real-world scenarios. By the end of the course, learners will have developed the ability to calculate standard financial ratios and evaluate financial health, making them well-prepared to enter more advanced accounting studies or begin applying their skills in professional settings. Whether you're pursuing a career in accounting or simply seeking to understand the basics of financial management, this course provides the essential tools and knowledge needed for success.The course is organized into 12 lessons:LESSON 1:Understand basic accounting concepts, ethics, business structures, accounting standards, the accounting equation, and financial statements.LESSON 2:Learn key accounting terms, debits and credits, and how to record and post transactions.LESSON 3:Understand trial balances, accrual vs. cash accounting, and how to recognize revenues, expenses, and adjustments.LESSON 4:Prepare financial statements from the adjusted trial balance, understand accounting worksheets, and the closing process.LESSON 5:Learn internal control principles, perform bank reconciliations, and manage cash controls and ethical considerations.LESSON 6:Identify and apply internal controls for receivables, including the allowance and direct write-off methods.LESSON 7:Understand accounting for notes receivable and how to present and analyze receivables on the balance sheet.LESSON 8:Learn about the cost, amortization, and depreciation of property, plant, and equipment.LESSON 9:Understand the disposal of assets and the accounting for natural resources, goodwill, and intangible assets.LESSON 10:Differentiate between current and long-term assets/liabilities, calculate financial ratios, and analyze sales and inventory.LESSON 11:Analyze financial statements with horizontal and vertical analysis, and evaluate performance using financial ratios.LESSON 12:Apply accounting principles and techniques through an assignment.
