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所在平台: Udemy |
课程主页: https://www.udemy.com/course/introduction-to-financial-accounting-the-accounting-cycle/
课程评论：没有评论
课程名称：财务会计入门：会计周期 课程概述：本课程将回顾会计周期，以帮助学员理解财务报表的形成，包括收入报表、留存收益表、资产负债表和现金流量表。课程结束时，学员将能够：1) 理解四个主要财务报表的内容；2) 理解这四个主要财务报表之间的关系；3) 通过一般分录记录交易，掌握借贷法则；4) 理解分录对财务报表的影响；5) 将分录过账到总分类账（T型账户）；6) 解决T型账户中的缺失数字；7) 一般理解辅助分类账的工作原理；8) 创建未调整的试算表；9) 在会计期间末进行调整分录并理解其过程；10) 从零开始创建四个主要财务报表；11) 在会计期末进行结账分录；12) 创建闭账后的试算表。该课程特别适合任何初级会计课程的学生以及希望了解四个主要财务报表形成方式的学习者。
In this course, we will review the accounting cycle to gain an understanding of how the financial statements are formed (i.e., Income Statement, Statement of Retained Earnings, Balance Sheet, and Cash Flow Statement). By the end of this course, each viewer will be able to do the following: 1) understand what is on each of the four primary financial statements, 2) understand how the four primary financial statements relate to one another, 2) record transactions by making general journal entries, by using the debits and credits, 3) understand how the journal entries affect the financial statements, 4) post journal entries to the general ledger (T-accounts), 5) solve for missing numbers in the t-accounts, 6) generally understand how the subsidiary ledger works, 7) create an unadjusted trial balance, 8) perform and understand adjusting entries at the end of the accounting period, 9) create an adjusted trial balance, 10) create the four primary financial statements from scratch, 11) perform closing entries at the end of the accounting period, 12) create a post closing trial balance. The course will be helpful for students taking any introductory accounting course as well as those who are trying to gain a basic understanding of how the four primary financial statements are formed.
