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所在平台: Udemy |
课程主页: https://www.udemy.com/course/financial-accounting-and-reporting/
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课程名称：财务会计与报告 课程概述： 欢迎参加Uplatz提供的财务会计与报告课程。本课程全面讲解财务会计与报告的关键概念和原则，教您如何准备财务报表，从而深入了解企业的绩效和潜力。您将探索财务顾问、管理者、分析师和企业家如何利用会计信息来推动战略决策。通过本课程，您将掌握分析财务报表和披露所需的功能性和技术性技能，学习会计标准和管理激励如何影响财务报告过程。课程结束时，您将能够阅读最常见的三种财务报表：损益表、资产负债表和现金流量表，并将这些技能应用于真实行业场景。 财务会计是准备财务报表的过程，组织使用这些报表向外部人士（如投资者、债权人、供应商和客户）展示其财务表现与状况。财务报告是向利益相关者提供组织财务清晰描绘的标准实践，包括收入、费用、利润、资本和现金流等方面的正式记录，为深入了解财务信息提供依据。 本课程还将比较财务会计与管理会计的区别，前者面向外部利益相关者，而后者则为公司内部管理者提供详细报告和预测。财务会计的基本目标包含财务报表的分析、准备和发布，现金流分析，以及遵循一般公认会计原则（GAAP）和国际报告标准等。 此外，学员将学习与财务报告相关的关键文档和流程，包括财务报表、附注披露、年度报告及投资说明书等。财务报告利用财务报表披露特定时间内公司的财务健康状况，对管理层及资本提供者（如债权人和投资者）做出公司未来决策至关重要。 课程大纲概括了包括债务管理、趋势识别、实时追踪等多个财务和会计关键领域。具体内容包括会计基本规则、交易记录、试算平衡、银行调节表、折旧处理、公司财务报表及利润分配等多个模块。 这个课程将帮助您深入了解财务会计与报告的本质，为您的职业发展打下坚实的基础。
A warm welcome to the Financial Accounting and Reporting course by Uplatz.Uplatz provides this comprehensive training on Financial Accounting and Reporting.This Financial Accounting & Financial Reporting course will demonstrate the key accounting concepts and principles to be able to prepare financial statements and unlock critical insights into business performance and potential. You will explore how financial advisors, managers, analysts, and entrepreneurs leverage accounting to drive strategic decision-making. The Financial Accounting course will help you master the functional and technical skills needed to analyze financial statements and disclosures for use in financial analysis, and learn how accounting standards and managerial incentives affect the financial reporting process. By the end of this Financial Accounting & Reporting course, you'll be able to read the three most common financial statements: the income statement, balance sheet, and statement of cash flows. Then you can apply these skills to real-world industry scenarios.Financial Accounting is essentially the process of preparing financial statements that organizations use to show their financial performance and position to people outside the company including investors, creditors, suppliers, and customers. Financial reporting can be defined as the standard practices to provide stakeholders a clear depiction of an organization's finances, including their revenue, expenses, profits, capital, and cash flow, as formal records that provide in-depth insights into financial information.Financial accounting ensures the legal compliance for how businesses track, recognize, and measure revenue, costs, depreciation, intangible assets, goodwill, and the like. Since the investors as well as regulatory bodies want all businesses to be measured on the same grading stick and to have confidence that financial measures can be compared across businesses, hence financial accounting assumes great importance. While the occasional pro-forma statement may be issued, financial accounting is primarily dealing with accounting for historical transactions. Everything must be accounted for and should match on both sides of the accounting ledger.Financial accounting differs from management accounting, in the sense that financial accounting is for external parties which by contrast management accounting involves preparing detailed reports and forecasts for managers inside the company. In simple words, managerial accounting information is aimed at helping managers within a company while financial accounting is aimed at providing information to external parties.The basic goals of financial accounting involve analysis, preparation, publication of:Financial statements/accounting/reporting, cash flow analysisAccounting theory/practice/cycleIncome/retained earnings statements, balance sheetsGAAP, international reporting standards, standards convergenceFinancial Reporting simply refers to the financial results of an organization that are released to its stakeholders and to the public. This reporting is a key function of the controller, who may be assisted by the investor relations officer if an organization is publicly held. Financial reporting typically encompasses the following documents and postings:Financial statements, which include the income statement, balance sheet, and statement of cash flowsAccompanying footnote disclosures, which include more detail on certain topics, as prescribed by the relevant accounting frameworkAny financial information that the company chooses to post about itself on its websiteAnnual reports issued to shareholdersAny prospectus issued to potential investors concerning the issuance of securities by the organizationFinancial reporting utilizes financial statements to disclose financial data that indicates the financial health of a company over during a specific period of time. The information is vital for management to make decisions about the company's future and provides information to capital providers like creditors and investors about the profitability and financial stability of an organization.Internal financial reporting is a business practice that involves compiling financial information on a frequent basis for use within the organization. The documents may contain confidential information, such as business indicators or KPIs, financial performance, performance indicators, etc.. These are designed to help those individuals working within the company to make informed decisions. In contrast, the external reporting involves preparing financial information to be distributed to parties outside the organization. Unlike internal reports, external reports do not contain confidential information about the company.The recipients of the external reports include potential investors, lenders, and creditors who require the reports to evaluate the financial position of the company. The main external financial reports include the income statement, balance sheet, and statement of cash flows.Financial Accounting & Reporting include key areas of finance & accounting such as debt management, trend identification for decision-making, real time tracking, liabilities position, progress & compliance, cash flows, communication & data access, and more.Financial Accounting & Reporting - Course SyllabusIntroduction to Financial Accounting and its importanceIntroduction to Financial Reporting and its importanceGolden rule of accountingRecording of transactionsTrial balanceBank reconciliation statementBill of exchangeDepreciationRectification of errorsProvisions and reserveDivisible profit & dividendFinancial statements of companiesIncome recognition, classification of assets and provisionsInsurance claimsInternal reconstructionManagerial remunerationAccounting for not-for-profit organizationAccounting for bonus issue and right issue partAccounting for share capitalAccounting ratiosAmalgamation of companiesBanking companiesAccounting for branches including foreign branchesBuy-back of securities and equity shares with differential rightsCash flow statementConsolidated financial statementsCorporate social responsibilityDepartmental accountsAccounting for employee stock option plansFramework for preparation and presentation of financial statementsHire purchase and installment sale transactionsIncomplete recordsInsurance claimsIssue of debenturesLiquidation of companiesNon-banking financial companiesAccounting for partnership basic conceptsDissolution of partnership firmReconstitution of a partnership firm - admission of a partnerReconstitution of a partnership firm - retirement death of a partnerPreparation of financial statement of bankProfit or loss pre and post incorporationRedemption of debentureRedemption of preference sharesSpecial transactions of bank
