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所在平台: Udemy |
课程主页: https://www.udemy.com/course/dmohakpx/
课程评论：没有评论
This Coursera course, "dmohakpx," provides a comprehensive introduction to fundamental accounting principles and their application in business analysis. The course is structured into six sections: **Section 1: Introduction and Instructor Introduction** This section serves as a welcome to the course and introduces the instructor. **Section 2: Introduction to Bookkeeping** This section delves into the core concepts of bookkeeping. Key topics include understanding the two ultimate objectives of bookkeeping, the structure and role of the Balance Sheet and Income Statement, the meaning and organization of "account titles" (both parts 1 and 2), understanding what a "transaction" is, mastering the rules of account entry, and practical exercises in making journal entries (all three parts). **Section 3: How to Read Financial Statements and Management Analysis** This section focuses T on interpreting financial statements and using them for business analysis. It covers understanding the "Income Statement" and its five types of profit, performing management analysis using the Income Statement, and how to read and interpret the "Balance Sheet," along with its related management analysis. **Section 4: Understanding Cash Flow (Fund Management)!** This section highlights the importance of cash flow and its management. It explores the four causes that improve or worsen cash flow (both parts 1 and 2), explains why cash and deposits may not increase even when profits are generated, covers the calculation of Return on Assets (ROA) and improvement strategies, and introduces three essential management analysis metrics for companies. **Section 5: Learning Management Accounting Techniques through "Break-Even Sales" Calculation and Application** This section introduces management accounting methods by focusing on break-even sales. It explains what break-even sales are, guides participants through calculating break-even sales, and clarifies the concepts of break-even sales achievement rate and margin of safety. It also covers understanding the break-even ratio and safety margin ratio. **Section 6: Considering Company Profits from Break-Even Analysis (CVP Analysis)** This final section builds upon break-even analysis to discuss profit generation. It outlines three key points for making profits in a company and introduces the importance of considering "variable cost ratio" and "contribution margin ratio."
セクション1 はじめに講師紹介セクション2 簿記入門編簿記の２つの最終目的をしっかり理解しよう貸借対照表、損益計算書の仕組みと役割簿記の基礎、「勘定科目」の意味と整理（1）簿記の基礎、「勘定科目」の意味と整理（2）取引」とは何か？を理解しよう 勘定記入の法則をマスターしよう実際に「仕訳」に挑戦してみよう（1）実際に「仕訳」に挑戦してみよう（2）実際に「仕訳」に挑戦してみよう（3）セクション3 決算書の見方・読み方、経営分析編「損益計算書」を理解する５つの利益損益計算書の経営分析「貸借対照表」の見方・読み方貸借対照表の経営分析セクション4 キャッシュフロー（資金繰り）を理解しよう！資金繰り（キャッシュフロー）の重要性キャッシュフロー（資金繰り）を良くする（悪くする）4つの原因（1）キャッシュフロー（資金繰り）を良くする（悪くする）4つの原因（2）「利益」が出ても現金預金が増えないのはなぜか？総資産経常利益率（ROA）の計算方法とその改善策会社として最低限おさえて3つの経営分析セクション5 「損益分岐点売上」の計算と応用で 「管理会計の手法」を学ぼう！損益分岐点売上高とは何かを理解する実際に「損益分岐点売上高」を計算してみよう損益分岐点売上達成率、安全余裕額を理解する損益分岐点比率、安全余裕率を理解するセクション6 損益分岐点分析（CVP分析）から会社の利益を考える会社で利益を出す3つのポイント「変動費率」「限界利益率」を考えましょう
