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所在平台: Udemy |
课程主页: https://www.udemy.com/course/severson-15-week-mba-level-financial-and-managerial-accounting/
课程评论：没有评论
**课程名称：** 15周MBA级别 - 财务会计与管理会计 **课程概述：** 本课程旨在为没有会计背景的MBA项目新学员提供财务会计和管理会计两个领域的全面介绍。课程内容循序渐进，前半部分（约2/3）侧重财务会计，后半部分（约1/3）深入管理会计。 **财务会计部分将涵盖：** * 财务会计基本概念 * 财务会计与管理会计的区别 * 会计分录（Journal Entries） * 账户的正常余额（Normal Balances of Accounts） * 过账至T型账户和总账（Posting to the T account and General Ledger） * 未调整试算平衡表与调整后试算平衡表（Unadjusted and Adjusted Trial Balances） * 财务报表：损益表（Income Statement）、资产负债表（Balance Sheet）、现金流量表（Statement of Cash Flows）、所有者权益变动表（Statement of Owners Equity） * 现金与银行对账（Cash and the Bank Reconciliation） * 流动资产（Current Assets） * 存货（Inventory） * 长期资产与折旧（Long Term Assets and Depreciation） * 保修（Warranties） * 债券（Bonds）、股票（Stock）、股权（Equity）与股息（Dividends） **管理会计部分将涵盖：** * 预算（Budgeting） * 标准成本与差异分析（Standard Costs and Variance Analysis） * 相关成本与特殊决策（Relevant Costs and Special Decisions） **课程形式与评估：** 本课程包含每个模块的一到多个视频讲解，并辅以详细的文字材料。为检验学习效果，课程设置了阶段性小测验，并以期末考试作为最终评估。 **目标学员：** 本课程特别适合即将进入MBA项目但缺乏会计基础的学员，同时也欢迎任何对会计领域感兴趣的学习者。
In this course, we will cover several accounting topics related to both financial and managerial accounting. This course is geared towards those students entering MBA programs without a background in accounting, so no experience in accounting is required. However, the course would be useful to anyone wanting to learn more about these accounting topics. We will spend the first 2/3 of the course going through financial accounting and the last 3rd going through managerial accounting. We will cover topics such as financial accounting concepts, the difference between financial and managerial accounting, journal entries, normal balances of accounts, posting to the T account and general ledger, unadjusted and adjusted trial balances, income statement, balance sheet, statement of cash flows, statement of owners equity, cash and the bank reconciliation, current assets, inventory, long term assets and depreciation, warranties, bonds, stock, equity, and dividends, budgeting, standard costs and variance analysis, relevant costs and special decisions. This course will include one or more videos for each module. There will also be text materials covering each of the topic. For practice, there will be quizzes along the way, as well as a final exam to test your understanding of the materials. I look forward to working with you throughout the course!
