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所在平台: Udemy |
课程主页: https://www.udemy.com/course/financial-accounting-adjusting-entries-financial-statement/
课程评论：没有评论
课程名称：财务会计—调整分录与财务报表 概述：本课程全面介绍了调整分录的基本概念和流程，包括将调整分录记录到工作表中、根据调整后的试算平衡表创建财务报表，以及理解 reversing entries。调整分录的过程常常被误解为纠正会计错误的手段，而实际上，它们是会计周期的重要组成部分，内嵌于会计系统中，有助于我们根据权责发生制和时间差异来确认收入和费用。在本课程中，我们将学习在会计期末如何录入调整分录，这些分录既涉及资产负债表也涉及损益表。完成调整分录后，我们将利用调整后的试算平衡表生成财务报表，包括资产负债表、损益表和权益变动表。 为了增强学习体验，本课程提供了丰富的资源，包括可下载的PDF文件、Excel练习文件、多项选择题练习、简短计算题练习和讨论问题。这些资源将补充你的理解，并允许你进行实践应用。课程讲师是一位持有注册会计师（CPA）和特许全球管理会计师（CGMA）资格的专业人士，拥有丰富的技术会计经验。他拥有税务硕士学位，并且是经过认证的高等教育讲师（CPS），在课程开发方面具备专业知识。你将从他的实用见解和教学专业知识中受益。 本课程涵盖的主题包括调整过程、将调整分录记录到工作表、财务报表的创建以及反转分录。我们将探讨工作表的组成部分，并理解调整分录如何影响权责发生制会计。 通过本课程的学习，你将能够有效地穿越会计周期，识别不同类别的调整分录，从调整后的试算平衡表生成财务报表，并理解资产负债表、损益表和权益变动表之间的关系。 加入我们的学习旅程，一起深入财务会计、调整分录与财务报表的探索。准备好体验一个有趣且具有教育意义的学习过程，不要错过这个继续专业教育（CPE）的机会！
This comprehensive course covers the fundamental concepts and processes of adjusting entries, posting them to a worksheet, creating financial statements from an adjusted trial balance, and understanding reversing entries.The adjusting entry process is often misunderstood, as it is commonly assumed to be a means of correcting accounting errors. However, adjusting entries are an integral part of the accounting cycle and are built into the accounting system. They help us recognize revenue and expenses based on accrual concepts and timing differences.In this course, we will learn to enter adjusting entries as of the end of the accounting period. These entries have both balance sheet and income statement components. Once the adjusting entries are complete, we will use the adjusted trial balance to generate financial statements, including the balance sheet, income statement, and statement of equity.To enhance your learning experience, this course provides valuable resources, including downloadable PDF files, Excel practice files, multiple-choice practice questions, short calculation practice questions, and discussion questions. These resources will supplement your understanding and allow for practical application.Your instructor for this course is a Certified Public Accountant (CPA) and Chartered Global Management Accountant (CGMA) with extensive technical accounting experience. He has a Master's degree in Taxation and is a certified post-secondary instructor (CPS) with expertise in curriculum development. You will benefit from his practical insights and instructional expertise.Topics covered in this course include the adjusting process, posting adjusting entries to a worksheet, financial statement creation, and reversing entries. We will explore the components of the worksheet and understand how adjusting entries impact accrual accounting.By the end of this course, you will be able to effectively navigate the accounting cycle, identify the different categories of adjusting entries, create financial statements from an adjusted trial balance, and understand the relationship between the balance sheet, income statement, and statement of equity.Join us on this learning journey as we delve into Financial Accounting, Adjusting Entries & Financial Statements. Get ready for an engaging and educational experience. Don't miss out on this opportunity for continuing professional education (CPE).
