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所在平台: Udemy |
课程主页: https://www.udemy.com/course/intermediate-accounting-1/
课程评论：没有评论
课程名称：中级会计 课程概述：金融会计与报告是组织向外部利益相关者（如股东、债权人、政府机构、客户等）提供信息的主要手段。这些信息将被利益相关方用于各种决策目的。本课程是两部分课程中的第一部分，中级会计深入研究为外部用户准备和呈现财务信息的过程。课程主题多样，通常包括会计准则设定的过程，及会计周期，包括数据的积累、调整和财务报表的编制。课程重点关注收入的确认、计量和披露、存货的估值及成本等方面。 学习目标：完成本课程后，学生将能够： 1. 审视会计原则的概念框架、假设、计量、记录规则和财务报表，并解释该框架如何用于制定会计准则； 2. 在会计周期的各个阶段记录商业交易； 3. 编制财务报表，并解释其呈现和披露问题； 4. 考察收入确认与收益之间的联系，并对比费用与收入； 5. 解释如何对短期和长期资产进行会计处理。
Financial accounting and reporting is the primary medium by which organizations provide information to their external stakeholders (e.g., shareholders, creditors, governmental agencies, customers, and alike). The information provided would be used for a variety of decision-making purposes by interested parties. This is the first of a two-part course. Intermediate Accounting provides an in-depth study of the process of preparing and presenting financial information about an entity for outside users. Topics vary but typically include the process of accounting standard setting, and the accounting cycle including data accumulation, adjustments, and preparation of financial statements. There is a focus on the recognition, measurement, and disclosure of revenue, valuation of inventory and cost ol completion of this course, students will be able to: (1) Examine the conceptual framework for accounting principles; assumptions; measurement; recording rules; and (1) Examine the conceptual framework for accounting principles; assumptions; measurement; recording rules; and financial statements; and explain how that framework is used in setting accounting standards, (2) Record business transactions in all phases of the accounting cycle, (3) Prepare financial statements and explain their presentation and disclosure issues, (4) Examine the link between recognition of revenue and earnings; and contrast expenses with revenues, and (5) Explain how to account for short and long term assets. financial statements; and explain how that framework is used in setting accounting standards, (2) Record business transactions in all phases of the accounting cycle, (3) Prepare financial statements and explain their presentation and disclosure issues, (4) Examine the link between recognition of revenue and earnings; and contrast expenses with revenues, and (5) Explain how to account for short and long term assets.
