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Accounting Analysis II: Accounting for Liabilities and Equity

总览授课大纲常见问题解答制作方价格评分和审阅

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Accounting Analysis II: Accounting for Liabilities and Equity

伊利诺伊大学香槟分校

关于此课程: This course is the fourth course in a five-course Financial Reporting Specialization. This course focuses on the recognition, measurement and subsequent accounting for equity, pensions, share-based compensation and cash flows utilizing the FASB Accounting Standards Codification and other resources.


制作方:  伊利诺伊大学香槟分校
伊利诺伊大学香槟分校

  • John Hepp

    教学方:  John Hepp, Clinical Assistant Professor of Accountancy

    Department of Accountancy
基本信息
课程 4(共 5 门,Financial Reporting Specialization )
级别Intermediate
承诺学习时间8 weeks of study, 6-8 hours a week
语言
English
如何通过通过所有计分作业以完成课程。
用户评分
4.7 星
平均用户评分 4.7查看学生的留言
完成此课程可以获得:
专项课程
Financial Reporting 专项课程
此课程是 5 门课程 Financial Reporting 专项课程(由 伊利诺伊大学香槟分校 提供)的一部分
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学位
Master of Science in Accounting (iMSA)
此课程是完全在线的 16 eight-week courses 学位课程的一部分
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授课大纲
第 1 周
About the Course
In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.
1 视频, 4 阅读材料, 1 练习测试
  1. 视频: About Prof Hepp
  2. Reading: Syllabus
  3. Reading: About the Discussion Forums
  4. Practice Quiz: Orientation Quiz
  5. Reading: Update Your Profile
  6. Discussion Prompt: Get to Know Your Classmates
  7. Reading: Build a Learning Community with Social Media
Module 1 Postretirement Benefits Part 1
In this module, you will be introduced to the accounting by employers for employee postretirement benefits. We will explore the basic features of accounting for defined benefit plans, including benefit obligations, plan assets, and the components of net periodic benefit cost. The discussion includes accounting for changes in net pension asset or liability that are recognized in other comprehensive income.
5 视频, 1 阅读材料, 5 练习测试
  1. Discussion Prompt: Make Connections to Topic
  2. Reading: Module 1 Overview and Resources
  3. 视频: Introduction to Pensions
  4. Practice Quiz: Lesson 1.1 Knowledge Check
  5. 视频: Pension Assets and Liabilities
  6. Practice Quiz: Lesson 1.2 Knowledge Check
  7. 视频: Net Periodic Benefit Cost and Other Comprehensive Income
  8. Practice Quiz: Lesson 1.3 Knowledge Check
  9. 视频: Postretirement Benefits: Defined Benefit Pension Example
  10. Practice Quiz: Lesson 1.4 Knowledge Check
  11. 视频: Individual Plans
  12. Practice Quiz: Lesson 1.5 Knowledge Check
已评分: Module 1 Quiz
第 2 周
Module 2 Postretirement Benefits Part 2
In this module, you will continue your study of the employer's accounting for employee retirement benefits, including health care plans, multi-employer plans, and defined contribution plans. We will learn the definitions of curtailment and settlement and the impact of each on the financial statements. The module also describes defined contribution plans and multi-employer plans. The module will wrap up with a brief discussion of some of the major differences between US GAAP and IFRS.
4 视频, 1 阅读材料, 4 练习测试
  1. Reading: Module 2 Overview and Resources
  2. 视频: Retiree Medical Benefits
  3. Practice Quiz: Lesson 2.1 Knowledge Check
  4. 视频: Settlements and Curtailments
  5. Practice Quiz: Lesson 2.2 Knowledge Check
  6. 视频: Defined Contribution and Multiemployer Plans
  7. Practice Quiz: Lesson 2.3 Knowledge Check
  8. 视频: IFRS
  9. Practice Quiz: Lesson 2.4 Knowledge Check
已评分: Module 2 Quiz
第 3 周
Module 3 Equity
In this module, the conversation changes from liabilities to equity. You will learn how to account for the issuance of common stock and basic transactions such as cash dividends, stock dividends, stock splits, and the purchase and reissuance of treasury stock. The module also includes a discussion of preferred stock and accumulated other comprehensive income.
5 视频, 1 阅读材料, 5 练习测试
  1. Reading: Module 3 Overview and Resources
  2. 视频: Introduction to Equity
  3. Practice Quiz: Lesson 3.1 Knowledge Check
  4. 视频: Equity: Results of Operations
  5. Practice Quiz: Lesson 3.2 Knowledge Check
  6. 视频: Equity: Accumulated Other Comprehensive Income
  7. Practice Quiz: Lesson 3.3 Knowledge Check
  8. 视频: Equity: Preferred Stock
  9. Practice Quiz: Lesson 3.4 Knowledge Check
  10. 视频: Equity: Retirements and Treasury Stock
  11. Practice Quiz: Lesson 3.5 Knowledge Check
已评分: Module 3 Quiz
第 4 周
Module 4 Share-Based Payments
In this module, you will be introduced to share-based payments, such as stock options. We will learn the different models used in valuing equity instruments. This module will begin with a simple example for the accounting of employee stock options, and will then build on that to include forfeitures and graded vesting. The module will conclude with a discussion of stock appreciation rights and restricted shares.
7 视频, 1 阅读材料, 7 练习测试
  1. Reading: Module 4 Overview and Resources
  2. 视频: Share-Based Payments: Introduction
  3. Practice Quiz: Lesson 4.1 Knowledge Check
  4. 视频: Share-Based Payments: Employee Stock Options
  5. Practice Quiz: Lesson 4.2 Knowledge Check
  6. 视频: Shared-Based Payments: Forfeitures
  7. Practice Quiz: Lesson 4.3 Knowledge Check
  8. 视频: Graded Vesting and Performance Conditions
  9. Practice Quiz: Lesson 4.4 Knowledge Check
  10. 视频: Share-Based Payments: Liabilities and Modifications
  11. Practice Quiz: Lesson 4.5 Knowledge Check
  12. 视频: Share-Based Payments: Stock Appreciation Rights
  13. Practice Quiz: Lesson 4.6 Knowledge Check
  14. 视频: Restricted Shares
  15. Practice Quiz: Lesson 4.7 Knowledge Check
已评分: Module 4 Quiz
第 5 周
Module 5 Earnings Per Share
In this module, you will be introduced to the concept of earnings per share (EPS). You will learn how to account for basic EPS and diluted EPS. The module includes discussion of how preferred stock, options, and conversion features affect the numerator and denominator when calculating basic and diluted EPS. The module continues with the discussion of the mechanics of the if-converted and treasury stock methods, and the accounting for antidilutive securities.
5 视频, 1 阅读材料, 5 练习测试
  1. Reading: Module 5 Overview and Resources
  2. 视频: Earnings Per Share: Introduction
  3. Practice Quiz: Lesson 5.1 Knowledge Check
  4. 视频: Earnings Per Share: Basic EPS
  5. Practice Quiz: Lesson 5.2 Knowledge Check
  6. 视频: Diluted EPS: If-Converted Method
  7. Practice Quiz: Lesson 5.3 Knowledge Check
  8. 视频: Diluted EPS: Treasury Stock Method
  9. Practice Quiz: Lesson 5.4 Knowledge Check
  10. 视频: Diluted EPS: Antidilution
  11. Practice Quiz: Lesson 5.5 Knowledge Check
已评分: Module 5 Quiz
第 6 周
Module 6 Accounting Changes
In this module, you will be introduced to the accounting for changes in accounting principles, changes in accounting estimates, and correction of errors from a previous period. The module will discuss the three techniques used when a new standard is adopted: retrospective, modified retrospective, and prospective.
5 视频, 1 阅读材料, 4 练习测试
  1. Reading: Module 6 Overview and Resources
  2. 视频: Accounting Changes: Changes in Principle
  3. Practice Quiz: Lesson 6.1 Knowledge Check
  4. 视频: Accounting Changes Example: Change in Principle
  5. Practice Quiz: Lesson 6.2 Knowledge Check
  6. 视频: Accounting Changes: Changes in Estimates
  7. Practice Quiz: Lesson 6.3 Knowledge Check
  8. 视频: Accounting Changes: Error Correction
  9. Practice Quiz: Lesson 6.4 Knowledge Check
  10. 视频: Accounting Changes: Transition
已评分: Module 6 Quiz
第 7 周
Module 7 Statement of Cash Flows
In this module, you will be introduced to the statement of cash flows. We will learn how to classify cash flows as investing, financing, or operating activities. The module will conclude with a comparison of the statement of cash flows prepared using the direct and indirect methods.
4 视频, 1 阅读材料, 3 练习测试
  1. Reading: Module 7 Overview and Resources
  2. 视频: Statement of Cash Flows: Introduction
  3. Practice Quiz: Lesson 7.1 Knowledge Check
  4. 视频: Statement of Cash Flows: Classification
  5. Practice Quiz: Lesson 7.2 Knowledge Check
  6. 视频: Statement of Cash Flows: Direct Method
  7. Practice Quiz: Lesson 7.3 Knowledge Check
  8. 视频: Statement of Cash Flows: Indirect Method
已评分: Module 7 Quiz
已评分: Notes on Pension and Postretirement Benefit Plans
第 8 周
Module 8 Review and Evaluation
In this module, there will be a review of the seven previous modules. We review the concepts of: defined benefit plans, health care retirement plans, defined contribution plans, common stock issuances, stock dividends and splits, preferred stock, employee stock options and forfeitures, SARs and RSUs, basic and diluted EPS, the three accounting change techniques, rollover and iron curtain methods, and the direct and indirect methods of presenting the statement of cash flows. All of these concepts were previously discussed.
7 视频, 2 阅读材料
  1. Reading: Module 8 Overview and Resources
  2. 视频: Review of Introduction to Pensions
  3. 视频: Review of Retiree Medical Benefits
  4. 视频: Review of Equity
  5. 视频: Review of Share-Based Payments
  6. 视频: Review of EPS
  7. 视频: Review of Accounting Changes
  8. 视频: Review of Statement of Cash Flow
  9. Reading: Course Wrap-Up
  10. Discussion Prompt: Final Reflection: What will you do with it?
已评分: Module 8 Quiz

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制作方
伊利诺伊大学香槟分校
The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.
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