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所在平台: Udemy |
课程主页: https://www.udemy.com/course/financial-accounting-basic/
课程评论：没有评论
This Coursera course, **【はじめての会計学】1日で学べる財務会計の基本マスターコース（Excelテンプレ付き）**, is designed for accounting beginners who want to understand the fundamentals of financial accounting. The course aims to equip learners with the ability to read financial statements by explaining the structure and mechanics of the three main financial statements: the Income Statement (P/L), the Balance Sheet (B/S), and the Cash Flow Statement (C/S). Through these explanations, participants will grasp key accounting rules, such as why purchasing a 1 million yen machine isn't immediately a 1 million yen expense, why holding large inventory doesn't change profit, and why borrowing 10 million yen from a bank doesn't affect profit. Key concepts covered include: * **Income Statement (P/L):** Structure, types of profit (gross profit, operating profit, ordinary profit, etc.), timing of revenue and cost recognition, selling, general and administrative expenses, non-operating income/expenses, and taxes. The course includes an Excel-based calculation of the P/L. * **Balance Sheet (B/S):** Its fundamental structure, assets, liabilities, and net assets (capital stock, retained earnings). Case studies will illustrate how transactions like purchases (accounts payable), sales (accounts receivable), capital investment and depreciation, and loans are reflected. It also covers practical applications such as types of assets and liabilities (current and non-current), examples of liabilities (accrued expenses, advances received, bonds), and working capital. An Excel-based calculation of the B/S is included. * **Cash Flow Statement (C/S):** Defining cash flow, exploring examples of "profitable bankruptcy" (黒字倒産), and detailing methods for calculating cash flow and checking its accuracy. The concept of Free Cash Flow is also introduced. An Excel-based calculation of the Cash Flow Statement is provided, demonstrating how specific figures from financial statements are used in calculations and deepening understanding. The course also delves into specific accounting terms and principles, including different types of profit and their meanings, capital investment and depreciation, the revenue recognition principle, what it means to be debt-free, the definition of working capital, and how dividend payments affect the P/L and B/S. It emphasizes the importance of the cash flow statement, particularly in preventing "profitable bankruptcy." With the inclusion of Excel templates and practical exercises, this course offers a hands-on approach to mastering the essentials of financial accounting.
この講座は、会計初心者のための財務会計の基本コースです。会計学を学びたいけど、これまで学ぶ機会がなかった方決算書を読めるようになりたいビジネスパーソン仕事で、お客様からお金をもらったのに、「あれ？なんでこれ売上にならないの？」と、会計ルールに疑問を持ったことのある方・・・ぜひご参加ください！ 損益計算書、バランスシート、キャッシュフロー・・・社会人が知っておくべき財務三表の仕組みを理解することで、100万円の機械を買っても、そのまま100万円の費用になるわけではない材料を大量に仕入れをしても損益は変わらない銀行から1,000万円を借り入れても、損益は変わらないといった会計ルールを理解できるようになります。 さらに、会計用語についても詳しく解説します利益の種類（営業利益、純利益など）と、それが何を意味しているのか設備投資、減価償却費用収益対応の原則債務超過とは運転資本とは株主に配当を支払ったら、損益計算書やバランスシートはどうなるかキャッシュフローがなぜ必要か？（黒字倒産） Excelを使った、損益、バランスシート、キャッシュフローの計算もあります財務諸表の、どの数字がどこの計算に使われているのか、Excelを使って解説しますExcelを使うことで「ああ、ここの数字がこの計算に使われているのか」という理解が深まります会計ルールの復習にお役立てください 目次(1)： 損益計算書（P/L）損益計算書の構造利益の種類（粗利益、営業利益、経常利益など）売上、原価の計上タイミング販売管理費、営業外収益・費用税金P/LをExcelで計算 目次(2)：バランスシート（B/S）基本B/Sの仕組み資産、負債、純資産（資本金、利益剰余金）ケーススタディ仕入れ（買掛金）販売（売掛金）設備投資と減価償却借入金B/SをExcelで計算 目次(3)：バランスシート（B/S）応用資産の種類（流動・固定資産）負債の種類（流動・固定負債）負債の例（未払金、前受金、社債）運転資本とは 目次(4)：キャッシュフロー計算書（C/S）キャッシュフローとは黒字倒産の事例(1)(2)キャッシュフローの計算方法、計算チェックフリー・キャッシュフローとはExcelでキャッシュフローを計算
