课程信息
5.0
5 个评分
4 个审阅
专项课程

第 3 门课程(共 5 门)

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中级

中级

完成时间(小时)

完成时间大约为25 小时

建议:6 hours/week...
可选语言

英语(English)

字幕:英语(English)
专项课程

第 3 门课程(共 5 门)

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25 小时

建议:6 hours/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 5 小时

Financial Accounting – Basic Principles. Transaction Analysis. Income Recognition. Accounting for Current Assets

In Week 1 we discuss the scope of accounting and its two major areas – financial and managerial accounting. In the first part of the Course – Weeks 1 through 3 – we talk about financial accounting (FA). First, the key financial statements – the Balance Sheet (BS), the Income Statement (IS), and the Statement of Cash Flows (SCF) – are introduced, and the accounting equation is analyzed. Then we move on to the basic accounting principles, standards, and approaches – from double-entry bookkeeping to GAAP. Equipped with the general understanding of the financial accounting approach, we apply accounting procedures to transaction analysis. Then we study revenue and expense recognition, and focus on accounts receivable and bad debts. Finally, you will learn how financial accounting deals with inventories. ...
Reading
12 个视频 (总计 145 分钟), 11 个阅读材料, 2 个测验
Video12 个视频
1.1. Why study accounting?11分钟
1.2. What is accounting? Financial vs. managerial accounting11分钟
1.3. Key financial statements – BS, IS, SCF17分钟
1.4. Accounting principles. GAAP14分钟
1.5. Double-entry bookkeeping6分钟
1.6. Transaction analysis – an example15分钟
1.7. Revenue and expense recognition16分钟
1.8. Cash and accounts receivable14分钟
1.9. Accounting for inventories (1) – cost travel13分钟
1.10. Accounting for inventories (2) – cost of goods sold9分钟
1.11. Accounting for inventories (3) – FIFO, LIFO, LCM9分钟
Reading11 个阅读材料
Konstantin Kontor2分钟
AIBEc. The American Institute of Business and Economics2分钟
Grading2分钟
Handouts – an important comment2分钟
1.1. Financial accounting basics5分钟
1.2. Accounting record-keeping5分钟
1.3. Transaction analysis – an example5分钟
1.4. Revenue and expense recognition – an overview10分钟
1.5. Accounting for uncollectibles10分钟
1.6. Accounting for inventories (1) – cost travel10分钟
1.7. Accounting for inventories (2) – basic concepts. FIFO, LIFO, LCM10分钟
Quiz2 个练习
1 (Practice)20分钟
1 - Basic accounting procedures for current assetss
2
完成时间(小时)
完成时间为 4 小时

Operational Assets. Depreciation. Short-Term Investments. Long-Term Liabilities. Shareholders’ Equity. Some Tax Issues

Week 2 is devoted to long-term assets and liabilities. We start with operational assets and see the role of depreciation and amortization in financial accounting and compare it to the way depreciation is used in valuation of investment projects. Then we discuss how financial investments in securities – stocks and bonds – are treated in accounting dependent upon goals and time horizon of holding and/or issuing of these securities. You will see how financial concepts (present values) are used in accounting for bond premium/discount amortization. Finally, an overview of the accounting approach to taxes is provided. On an example, you will study the core idea of deferred taxes. ...
Reading
12 个视频 (总计 129 分钟), 5 个阅读材料, 2 个测验
Video12 个视频
2.2. Depreciation11分钟
2.3. Depreciation tax shield8分钟
2.4. Intangible assets – accounting and amortization7分钟
2.5. Short-term investments in bonds10分钟
2.6. Short-term investments in stocks12分钟
2.7. Bonds (1) – parameters and accounting approach10分钟
2.8. Bonds (2) – amortization of premium/discount13分钟
2.9. Equity (1) – accounting for common and preferred stock11分钟
2.10. Equity (2) – treasury stock and stock dividends12分钟
2.11. Accounting for taxes – an overview9分钟
2.12. Deferred taxes – an example8分钟
Reading5 个阅读材料
2.1. Operational assets1分钟
2.2. Depreciation tax shield1分钟
2.3. Accounting for long-term liabilities10分钟
2.4. Accounting for shareholders’ equity10分钟
2.5. Accounting for income taxes – an overview1分钟
Quiz2 个练习
2 (Practice)8分钟
2 - Depreciation, amortization, and deferred itemss
3
完成时间(小时)
完成时间为 4 小时

The Statement of Cash Flows. Analysis and Use of Financial Statements. Financial Accounting and Project Valuation

In Week 3 of the Course we discuss the idea and format of the Statement of Cash Flows and use examples to delve deeper in its role and importance. Special attention is paid to the use of financial accounting inputs – cash flows, net income, and investments – in valuation. Then we briefly discuss the analysis and use of financial statements as a powerful tool in the overall assessment of performance, financial stability, and future development of a company or investment project. Finally, wrapping up the first part of the Course, we draw conclusions about the role of financial accounting in financial valuation in the world of uncertainty. ...
Reading
12 个视频 (总计 118 分钟), 3 个阅读材料, 2 个测验
Video12 个视频
3.2. SCF – Example 114分钟
3.3. SCF – a more advanced Example 2 (1)12分钟
3.4. SCF – a more advanced Example 2 (2)8分钟
3.5. Valuation revisited – cash flows, net income, and FCF7分钟
3.6. Comparison of interest treatment in SCF and FCF9分钟
3.7. The big question – why use earnings?10分钟
3.8. Analysis and use of financial statements – an overview12分钟
3.9. Ratio analysis (1) – current position and performance6分钟
3.10. Ratio analysis (2) – capital structure5分钟
3.11. Ratio analysis (3) – operating performance11分钟
3.12. Financial accounting and valuation – conclusions8分钟
Reading3 个阅读材料
3.1. The statement of cash flows (1) – the idea and format10分钟
3.2. The statement of cash flows (2) – an example10分钟
3.3. Analysis and use of financial statements – an overview10分钟
Quiz2 个练习
3 (Practice)8分钟
3 - SCF inputs and ROI ratioss
4
完成时间(小时)
完成时间为 5 小时

Managerial Accounting – Core Ideas. Cost Behavior. Direct and Indirect Costs. Indirect Cost Allocation

Weeks 4 through 6 of the Course are devoted to the issues of managerial accounting. First, we introduce the key ideas of managerial accounting, and compare it to the financial accounting. We focus on the much closer link of managerial accounting to people. Then the core idea of managerial accounting – cost – is introduced and discussed. You will learn why it is so important to identify the total cost of any product, project, or division. We will study cost behavior, fixed and variable costs, and break-even point. The last part of Week 3 discusses cost tracing and allocation as a major task of any in-depth cost analysis. We study an example and come up with the tracing and allocation roadmap. ...
Reading
12 个视频 (总计 145 分钟), 4 个阅读材料, 2 个测验
Video12 个视频
4.2. Managerial vs. financial accounting – a comparison11分钟
4.3. Systems of managerial accounting13分钟
4.4. Introduction to costs – major terms12分钟
4.5. Cost behavior12分钟
4.6. Total cost – concept and information12分钟
4.7. Direct and indirect costs14分钟
4.8. Indirect cost allocation11分钟
4.9. Cost allocation example (1) – initial cost allocation13分钟
4.10. Cost allocation example (2) – cost re-allocation11分钟
4.11. Cost allocation example (3) – cost allocation rates10分钟
4.12. The tracing and allocation roadmap9分钟
Reading4 个阅读材料
4.1. The nature of managerial accounting10分钟
4.2. Cost behavior10分钟
4.3. Total cost (1) – the concept. Direct and indirect costs10分钟
4.4. Total cost (2) – direct costs measurement and overhead allocation10分钟
Quiz2 个练习
4 (Practice)20分钟
4 - Cost behavior and cost allocations

讲师

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Konstantin Kontor

Director and Professor of Finance and Strategy
American Institute of Business and Economics (AIBEc)

关于 Moscow Institute of Physics and Technology

Московский физико-технический институт (неофициально известный как МФТИ или Физтех) является одним из самых престижных в мире учебных и научно-исследовательских институтов. Он готовит высококвалифицированных специалистов в области теоретической и прикладной физики, прикладной математики, информатики, биотехнологии и смежных дисциплин. Физтех был основан в 1951 году Нобелевской премии лауреатами Петром Капицей, Николаем Семеновым, Львом Ландау и Сергеем Христиановичем. Основой образования в МФТИ является уникальная «система Физтеха»: кропотливое воспитание и отбор самых талантливых абитуриентов, фундаментальное образование высшего класса и раннее вовлечение студентов в реальную научно-исследовательскую работу. Среди выпускников МФТИ есть Нобелевские лауреаты, основатели всемирно известных компаний, известные космонавты, изобретатели, инженеры....

关于 American Institute of Business and Economics

The American Institute of Business and Economics (AIBEc) offers a wide variety of business courses in finance, accounting, marketing, strategy, HR, business law, economics, general management, business psychology, as well as course projects and the Field study. AIBEc provides for flexibility and customization of programs and schedules....

关于 Understanding Modern Finance 专项课程

This Specialization is designed for a wide audience of those interested in finance either professionally or just of curiosity, including managers of different levels specializing in finance, accounting, business planning, strategy, consulting, and project management, IT specialists engaged in the area of finance, fin-tech, big data, and valuation, etc. Through four courses and the final Project, you will cover the theory and practice of capital markets and financial institutions, corporate finance and project valuation, financial and managerial accounting as applied to finance, as well as the M&A market as the ultimate judge of financial efficiency and value creation. The Specialization will prepare you to understand and use the applications of financial ideas, concepts, models, strategies, and tools to build a successful career in finance and in business, as well as to take advantage of opportunities offered by financial markets....
Understanding Modern Finance

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