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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-journal-entries-a-beginners-guide/
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**课程名称：** 会计分录指南、示例与练习测试 **课程概述：** 本课程（已于 2025 年 5 月更新）旨在提供一本全面的会计分录指南，涵盖所有商业活动的基础分录。课程将会计分录的讲解变得生动有趣，适合所有曾对该主题感到畏惧的学习者。它是一个集成的资源库，包含大多数子流程的基本会计分录。 **课程亮点：** * **基础知识：** 覆盖第一层级的会计分录，包括分录的基础和类型、格式及对账户的影响。 * **会计三大基本原则：** 详细讲解实账、人账和权账（或称收益/费用账户）的“三大黄金法则”。 * **实操导向：** 提供包含 19 个实用示例的实践部分（新增的第 4 部分），并提供每月更新的新示例。此外，还有包含 98 道问答题的练习测试，帮助学员巩固知识。 * **分步法学习：** 课程将通过两个基于场景的示例，采用分步方法指导学员如何识别正确的会计分录，使学员能够应对任何给定场景。 * **广泛覆盖：** 涵盖多种会计流程和主题，包括： * **订单到收款 (Order to Cash)：** 收入、应收账款、坏账准备、坏账、账款保理。 * **采购到付款 (Procure to Pay)：** 应付账款、薪资费用、权责发生制。 * **其他关键科目：** 预付费用、固定资产、存货、非常损失、小额现金、银行相关。 * **特殊会计处理：** 公司间交易、租赁、减值、商誉、摊销费用。 * **税务：** 商品及服务税 (GST)、所得税、递延所得税资产和负债。 * **股本与股利：** 股本、股利。 * **投资：** 投资、联营企业投资、业主对股本的投资。 **目标学员：** 本课程适用于所有商业人士、财务专业人士以及会计专业的学生。
UPDATED IN MAY 2025Added a new section (Section 4) on Practical examples for understanding how the right accounting journal entries are identified. 19 Practical examples added now.New practical examples will be added every month. Keep checking every month.Added a section for Practice Test - Test your knowledge. - 98 Question and Answers.1. A simple course comprising of Accounting Journal entries applicable for every business.2. This course will make accounting journal entries interesting for all those who have been avoiding this subject.3. It will be a one stop repository of all basic journal entries for most of the sub processes.4. It covers first level accounting Journal entries· Basics of Journal entries and types of Journal entries· Journal entry format and Journal entry impact on accounts· 3 Golden rules of accounting - Real account, Personal account, Nominal account· Two scenario-based examples, with a step-by-step approach to identify the correct accounting journal entries. With this step-by-step approach you will be able to arrive at the correct journal entries for any given scenario.· Order to Cash process - Revenue, Accounts Receivables, Allowance for Bad debts, Bad Debts, Factoring· Procure to Pay process - Payable, Payroll expenses, Accruals· Prepaid, Fixed Assets, Inventory, Abnormal loss, Prepaid expenses, Petty cash, Banking· Special topics like Intercompany, Lease, Impairment, Goodwill, Amortization expense· Taxes - Goods and Service Tax, Income tax and Deferred Tax Asset and Deferred Tax Liability· Share capital, Dividend· Investments, Investment in Associates and Investment by the owner in Equity5. This course is relevant for all Business needs, Finance professionals and accounting students.
