课程信息
4.8
6 个评分
专项课程
100% 在线

100% 在线

立即开始,按照自己的计划学习。
可灵活调整截止日期

可灵活调整截止日期

根据您的日程表重置截止日期。
中级

中级

完成时间(小时)

完成时间大约为35 小时

建议:8 weeks of study, 6-8 hours a week...
可选语言

英语(English)

字幕:英语(English)
专项课程
100% 在线

100% 在线

立即开始,按照自己的计划学习。
可灵活调整截止日期

可灵活调整截止日期

根据您的日程表重置截止日期。
中级

中级

完成时间(小时)

完成时间大约为35 小时

建议:8 weeks of study, 6-8 hours a week...
可选语言

英语(English)

字幕:英语(English)

教学大纲 - 您将从这门课程中学到什么

1
完成时间(小时)
完成时间为 1 小时

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....
Reading
2 个视频 (总计 10 分钟), 4 个阅读材料, 1 个测验
Video2 个视频
About Prof Hepp2分钟
Reading4 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
Quiz1 个练习
Orientation Quiz8分钟
完成时间(小时)
完成时间为 3 小时

Module 1: Current Liabilities and Contingencies

In this module, you will be introduced to the concepts of current liabilities and contingencies. You will learn how to classify liabilities as current or long-term, including consideration of provisions of loan agreements with call options. You will also identify the criteria for recognizing or and/or disclosing contingencies...
Reading
7 个视频 (总计 72 分钟), 1 个阅读材料, 6 个测验
Video7 个视频
Current Liabilities12分钟
Exceptional Situations12分钟
Examples and Presentation7分钟
Excel Segment7分钟
Contingencies16分钟
Examples: Contingencies8分钟
Reading1 个阅读材料
Module 1 Overview and Resources10分钟
Quiz6 个练习
Lesson 1.1 Knowledge Check4分钟
Lesson 1.2 Knowledge Check4分钟
Lesson 1.3 Knowledge Check6分钟
Lesson 1.4 Knowledge Check4分钟
Lesson 1.5-1.6 Knowledge Check4分钟
Module 1 Quiz30分钟
2
完成时间(小时)
完成时间为 3 小时

Module 2: Long-Term Debt Part 1

In this module, you will be introduced to the concept of long-term debt. You will learn about the different types of bonds and how each type results in different accounting, including bonds sold at a premium, sold at a discount, and sold with issuance costs attached. The module also describes the fair value option that is offered for accounting for a bond....
Reading
6 个视频 (总计 83 分钟), 1 个阅读材料, 6 个测验
Video6 个视频
Bonds: The Simple Case16分钟
Bonds: Between Interest Dates6分钟
Bonds: Discount and Premium18分钟
Bonds: Discount and Issuance Costs16分钟
Fair Value Option - A Counter Intuitive Result11分钟
Reading1 个阅读材料
Module 2 Overview and Resources10分钟
Quiz6 个练习
Lesson 2.1 Knowledge Check2分钟
Lesson 2.2 Knowledge Check6分钟
Lesson 2.3 Knowledge Check4分钟
Lesson 2.4-2.5 Knowledge Check14分钟
Lesson 2.6 Knowledge Check6分钟
Module 2 Quiz30分钟
3
完成时间(小时)
完成时间为 2 小时

Module 3: Long-Term Debt Part 2

In this module, long-term debt will be discussed more in-depth. Students will learn how to account for bonds sold at a discount or premium, between interest dates, or with conversion features. Early extinguishment of debt, modifications and troubled debt restructuring are also discussed....
Reading
5 个视频 (总计 51 分钟), 1 个阅读材料, 6 个测验
Video5 个视频
Convertible Debt14分钟
Early Extinguishment of Debt7分钟
Bonds Modifications7分钟
Troubled Debt Restructuring13分钟
Reading1 个阅读材料
Module 3 Overview and Resources10分钟
Quiz6 个练习
Lesson 3.1 Knowledge Check2分钟
Lesson 3.2 Knowledge Check4分钟
Lesson 3.3 Knowledge Check4分钟
Lesson 3.4 Knowledge Check4分钟
Lesson 3.5 Knowledge Check6分钟
Module 3 Quiz30分钟
4
完成时间(小时)
完成时间为 2 小时

Module 4: Lease Accounting Part 1

In this module, you will be introduced to the recently issued lease accounting standards issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board). Starting with the definition of a lease, this module will discuss features of the new model common to both lessors and lessees and then illustrate the classification of leases, initial recognition and measurement and subsequent measurement by lessees....
Reading
7 个视频 (总计 60 分钟), 1 个阅读材料, 6 个测验
Video7 个视频
Classification of Leases11分钟
Classification Example6分钟
Initial Measurement6分钟
Lessee: Finance Leases5分钟
Lessee: Operating Leases9分钟
Variable and Increasing Rents5分钟
Reading1 个阅读材料
Module 4 Overview and Resources10分钟
Quiz6 个练习
Lesson 4.1 Knowledge Check2分钟
Lesson 4.2-4.3 Knowledge Check4分钟
Lesson 4.4 Knowledge Check6分钟
Lesson 4.5-4.6 Knowledge Check4分钟
Lesson 4.7 Knowledge Check6分钟
Module 4 Quiz30分钟

讲师

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John Hepp

Clinical Assistant Professor of Accountancy
Department of Accountancy
Graduation Cap

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....
Financial Reporting

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