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所在平台: Udemy |
课程主页: https://www.udemy.com/course/financial-accounting-and-cost-accounting/
课程评论：没有评论
课程名称：财务会计与成本会计 课程概述：本课程旨在使学生熟悉财务报表的编制过程，理解企业财务报表及其分析与解读，掌握国际财务报告准则（IFRS）在会计学科中的重要性，以及管理质量分析和财富创造的概念。 学习目标： - 理解商业交易和事件的记录与分类过程 - 了解独资企业的财务报表，包括利润表、资产负债表和现金流量表 - 理解IFRS/Ind-AS在会计学科中的作用 - 从不同利益相关者的角度，使用比率分析理解和分析财务报表 - 理解财务困境或破产预测，并分析管理质量，即超越资产负债表的概念 在当今世界中，财务报表的重要性不言而喻。财务报表是商业的语言，提供了企业运行情况的评分卡。从多年的数据汇总中，财务报表为企业的业绩提供了地图。管理者依据财务报表评估企业的成功，投资者也依赖财务报表做出明智的投资决策。此外，由于安然（Enron）和世界通讯（WorldCom）的事件，商业界对财务报表的实践愈加关注，企业需要清楚财务报表的构成。 本课程将教您如何阅读财务报表而非如何编制它们。您无需理解簿记的复杂性就能驾驭财务报表的阅读。课程将通过实例讲解，逐步引导您学会阅读三家真实公司的财务报表（Whole Foods、Sherwin Williams 和 Facebook），从简单到复杂，在学习过程中注入关键会计术语和概念，帮助您建立专业知识。
To familiarize students with the mechanics of preparation of financial statements, understanding corporate financial statements, their analysis and interpretation, role of IFRS in accounting discipline, and the concept of management quality analysis and wealth creation. Learning Outcomes · Understand the process of recording and classifying the business transactions and events · Understand the financial statements, viz., Profit and Loss Account, Balance Sheet, and cash flow statement of a sole proprietor. · Understand the role of IFRS/Ind-AS in accounting discipline. · Understand and Analyze the financial statements from different the perspective of different stakeholders using ratio analysis. · Understanding of financial distress or bankruptcy prediction and how to analyze management quality means the concept of beyond balance sheet.The Importance of Financial Statements in Today's WorldThe language of business is encapsulated in financial statements. Financial statements provide a scorecard for how a business is doing. Over a series of years, it provides a map of the business's performance. Managers judge the success of their business with financial statements. Investors make intelligent investing decisions with financial statements. In addition, people in the business world are being held more accountable for their financial statement practices since Enron and WorldCom. They need to know what goes into financial statements.Learn to Read Financial Statements, Not Prepare Them.Just as you don't need to understand how to make a car in order to drive one, you don't have to understand bookkeeping to read financial statements. I've prepared a course that eliminates the bookkeeping drudgery and concentrates on the end product of accounting, how to read financial statements, not how to prepare them.Like climbing a spiral staircase, I will teach you how to read three real company's financial statements (Whole Foods, Sherwin Williams, and Facebook), starting with the simple and progressing to the complex, interspersing the statements with key accounting terms and concepts to help you build expertise.
