Accounting Review: The Basics of Debits and Credits

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课程名称:会计复习:借方和贷方的基础 课程概述:本课程讨论借方和贷方,这是会计和财务报表的基本构建块。课程由两次担任财务总监的知名会计教授授课,旨在帮助会计和金融专业人士强化对核心会计概念的基本理解,以及这些概念如何转化为公司运营中使用的会计和财务概念。课程内容包括:核心财务报表的简要概述;每个财务报表所包含的账户,用于跟踪所有商业交易;涵盖“T账户”、借方和贷方及其行为,包括将各种交易记录到以T账户形式表示的账本中;基础财务报表的准备。 此课程适合需要提高会计基础知识的专业人士。

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In this course we discuss debits and credits, the primary building blocks of accounting and financial statements.Taught by a two time former Controller and noted accounting professor at Cal Poly San Luis Obispo, this course serves as review for accounting and finance professionals who need to sharpen their fundamental understanding of core accounting concepts and how they translate into the accounting and financial concepts used to run companies.We cover:A brief overview of core financial statements.How each financial statement has accounts that are used to keep track of all business transactions."T-accounts," debits and credits, and the behavior of those accounts, including recording a variety of transactions into a ledger represented by t-accounts.Preparation of basic financial statements.

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