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所在平台: Udemy |
课程主页: https://www.udemy.com/course/financial-accounting-the-complete-guide/
课程评论：没有评论
Coursera 课程《合伙企业会计与公司账务综合指南》旨在为学生提供一个全面且易于理解的会计学习资源。该课程深入讲解了合伙企业和公司账户的各项内容，特别强调概念的清晰阐释和系统性学习。 **课程核心内容包括：** * **合伙企业会计基础：** 涵盖合伙企业的性质、特点、成立过程，以及合伙协议（Partnership Deed）的意义和准备方法。学生将学习固定资本和浮动资本方法下合伙人资本账户的编制，利润在合伙人间的分配，利润分配账户（Profit and Loss Appropriation Account）的制作，以及计算合伙人提款利息、资本利息和经理佣金的方法。此外，课程也包括过往调整（Past Adjustments）和合伙人最低利润保证的处理。 * **合伙人变动时的账务处理：** 详细讲解合伙人加入（Admission of Partner）时的相关账务，包括新利润分享比率和牺牲比率的计算，商誉（Goodwill）的入账处理，资产和负债重估的会计处理，以及准备金和累积利润的会计处理。同时，也将教授如何根据老合伙人的合并资本或新合伙人的资本来调整合伙人资本。 * **其他重要主题：** 课程还涵盖了商誉的估值（包括其含义、影响因素、性质及不同估值方法），以及合伙企业的清算/解散（Liquidation/Dissolution of a partnership）和合伙人退休（Retirement of Partnership）的会计处理。 * **公司账务：** 扩展至公司账务，包括股份（Shares）和债券（Debentures）的发行与赎回，比率分析（Ratio Analysis），现金流量表（Cash Flow Statement），折旧（Depreciation），以及独资企业（Sole Proprietorship）的财务报表。 该课程通过包含问题解决视频，帮助学生巩固知识并独立解决更多会计问题。讲师强调任何人都可以学会会计，并致力于提供一个可靠的学习平台，帮助学生在理论和实践中更好地理解和掌握合伙企业与公司账务的会计知识。
In my whole course I have described each and every thing in a easy manner So, thatstudents can understand it in a better way and systematic way. The tool of this course isto provide complete source of information for students. My emphasis is on clearexplanation of all aspects of accounting.The students would be able to learn about the accounting of partnership & Company indifferent conditions (in their practical life as well as in theoretical ways) like at the timeof admission of partner in a partnership firm, at the time of retirement etc.Partnership is the relation between persons who have agreed to share the profits of abusiness carried on by all or any of them acting for all. And when these people cometogether and form a business is called Partnership Firm.So, this course will give you a broad overview on the entire partnership accounting, likehow it get's formed, what are the cafeterias, how it's accounting gets done and so on.This course shows the Accountant/Students how to set up and operate an accountingsystem for a partnership & Company. It focuses on the accounting for all types oftransaction that are unique to a partnership and Company, including the contribution offunds to a partnership, capital accounts, the allocation of profit and loses to a partner, theadmission of a new partner to a partnership, valuation of goodwill at the time of sales ofbusiness and liquidation/Dissolution of a partnership, Retirement of Partnership, Issue ofShares & Debentures and its redemption, Ratio Analysis, Cash Flow Statement,Depreciation, Financial Statement for Sole Proprietorship.I have focused more on understanding of concepts and tried to explain it in a simple andeasy to learn format for all. We have a few problem solving videos included. On the basisof which students can try to solve many more problems. I believe anyone can learnaccounting.Students should buy this course because it would be more reliable for students to study it.............................................................................................................................................................................................................Topics Covered: Topic:- Valuation of goodwill Sub Topic:- Meaning, Factors affecting the value of Goodwill and Nature of Goodwill, Methods of goodwill Topic:- Accounting for partnership firms -Fundamental Sub Topic:- Nature and Meaning of Partnership Firm, its features, Partnership Deed - meaning , importance, Methods of preparing Capital Accounts of partners under Fixed and Fluctuating Capital Methods, Division of Profit among Partners, Profit and Loss Appropriation Account, Methods of calculating Interest on Drawings, calculation of Interest on Capital & Manager's commission, Past Adjustments, Guarantee of Minimum Profit to a partner Topic:- Admission of Partner Sub Topic:- New Profit Sharing Ratio and Sacrificing Ratio, Accounting treatment of Goodwill, Accounting Treatment for Revaluation of Assets and Liabilities, Accounting treatment of Reserves and Accumulated Profits, Adjustment of Capital:- Determining the New Partner's Capital on the basis of combined Capital of Old Partners Adjusting the Capitals of Old Partners on the basis of the Capital of New Partner
