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.
本课程是 Financial Reporting 专项课程 专项课程的一部分
Accounting Analysis II: Accounting for Liabilities and Equity
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教学大纲 - 您将从这门课程中学到什么
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1About 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 个视频 （总计 2 分钟）, 4 个阅读材料, 1 个测验
1 个视频
4 个阅读材料
Syllabus10分钟
About the Discussion Forums10分钟
Update Your Profile10分钟
Build a Learning Community with Social Media10分钟
1 个练习
Orientation Quiz8分钟
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 个视频 （总计 53 分钟）, 1 个阅读材料, 6 个测验
5 个视频
Pension Assets and Liabilities11分钟
Net Periodic Benefit Cost and Other Comprehensive Income11分钟
Postretirement Benefits: Defined Benefit Pension Example8分钟
Individual Plans4分钟
1 个阅读材料
Module 1 Overview and Resources10分钟
6 个练习
Lesson 1.1 Knowledge Check4分钟
Lesson 1.2 Knowledge Check2分钟
Lesson 1.3 Knowledge Check2分钟
Lesson 1.4 Knowledge Check4分钟
Lesson 1.5 Knowledge Check2分钟
Module 1 Quiz14分钟
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2Module 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 个视频 （总计 45 分钟）, 1 个阅读材料, 5 个测验
4 个视频
Settlements and Curtailments15分钟
Defined Contribution and Multiemployer Plans10分钟
IFRS8分钟
1 个阅读材料
Module 2 Overview and Resources10分钟
5 个练习
Lesson 2.1 Knowledge Check2分钟
Lesson 2.2 Knowledge Check2分钟
Lesson 2.3 Knowledge Check2分钟
Lesson 2.4 Knowledge Check4分钟
Module 2 Quiz16分钟
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3Module 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 个视频 （总计 57 分钟）, 1 个阅读材料, 6 个测验
5 个视频
Equity: Results of Operations14分钟
Equity: Accumulated Other Comprehensive Income10分钟
Equity: Preferred Stock10分钟
Equity: Retirements and Treasury Stock9分钟
1 个阅读材料
Module 3 Overview and Resources10分钟
6 个练习
Lesson 3.1 Knowledge Check4分钟
Lesson 3.2 Knowledge Check4分钟
Lesson 3.3 Knowledge Check2分钟
Lesson 3.4 Knowledge Check2分钟
Lesson 3.5 Knowledge Check2分钟
Module 3 Quiz22分钟
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4Module 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 个视频 （总计 58 分钟）, 1 个阅读材料, 8 个测验
7 个视频
Share-Based Payments: Employee Stock Options5分钟
Shared-Based Payments: Forfeitures7分钟
Graded Vesting and Performance Conditions7分钟
Share-Based Payments: Liabilities and Modifications8分钟
Share-Based Payments: Stock Appreciation Rights8分钟
Restricted Shares5分钟
1 个阅读材料
Module 4 Overview and Resources10分钟
8 个练习
Lesson 4.1 Knowledge Check2分钟
Lesson 4.2 Knowledge Check6分钟
Lesson 4.3 Knowledge Check2分钟
Lesson 4.4 Knowledge Check2分钟
Lesson 4.5 Knowledge Check2分钟
Lesson 4.6 Knowledge Check2分钟
Lesson 4.7 Knowledge Check2分钟
Module 4 Quiz18分钟
讲师
John Hepp
Clinical Assistant Professor of AccountancyDepartment of Accountancy
立即开始攻读硕士学位
此 课程 隶属于 University of Illinois at Urbana-Champaign 提供的 100% 在线 Master of Science in Accountancy (iMSA)。如果您被录取参加全部课程，您的课程将计入您的学位学习进程。
关于 University of Illinois at Urbana-Champaign
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.
关于 Financial Reporting 专项课程
The Financial Reporting Specialization focuses on the role of financial accounting principles and processes in creating and reporting an organization’s financial statements. Learners who complete this specialization will be able to (1) use financial accounting principles to create and/or process an organization’s financial statements and (2) analyze financial statements to assess an organization’s financial position.
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