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第 3 门课程(共 5 门)

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中级

完成时间大约为18 小时

建议:7 hours/week...

英语(English)

字幕:英语(English)

第 3 门课程(共 5 门)

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

根据您的日程表重置截止日期。

中级

完成时间大约为18 小时

建议:7 hours/week...

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
完成时间为 5 小时

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

12 个视频 (总计 145 分钟), 11 个阅读材料, 2 个测验
12 个视频
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
11 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
2 个练习
1 (Practice)20分钟
1 - Basic accounting procedures for current assets1小时
2
完成时间为 4 小时

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

12 个视频 (总计 129 分钟), 5 个阅读材料, 2 个测验
12 个视频
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
5 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
2 个练习
2 (Practice)8分钟
2 - Depreciation, amortization, and deferred items1小时
3
完成时间为 4 小时

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

12 个视频 (总计 118 分钟), 3 个阅读材料, 2 个测验
12 个视频
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
3 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
2 个练习
3 (Practice)8分钟
3 - SCF inputs and ROI ratios1小时
4
完成时间为 5 小时

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

12 个视频 (总计 145 分钟), 4 个阅读材料, 2 个测验
12 个视频
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
4 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
2 个练习
4 (Practice)20分钟
4 - Cost behavior and cost allocation1小时
4.9
6 个审阅Chevron Right

来自Core Concepts of Accounting – Numbers and People的热门评论

创建者 ECNov 8th 2018

Good course bringing context to Accounting numbers.

讲师

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Konstantin Kontor

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

关于 莫斯科物理科学与技术学院

Московский физико-технический институт (Физтех) является одним из ведущих вузов страны и входит в основные рейтинги лучших университетов мира. Институт обладает не только богатой историей – основателями и профессорами института были Нобелевские лауреаты Пётр Капица, Лев Ландау и Николай Семенов – но и большой научно-исследовательской базой. Основой образования в МФТИ является уникальная «система Физтеха», сформулированная Петром Капицей: кропотливый отбор одаренных и склонных к творческой работе абитуриентов; участие в обучении ведущих научных работников; индивидуальный подход к отдельным студентам с целью развития их творческих задатков; воспитание с первых шагов в атмосфере технических исследований и конструктивного творчества с использованием потенциала лучших лабораторий страны. Среди выпускников МФТИ — нобелевские лауреаты Андрей Гейм и Константин Новоселов, основатель компании ABBYY Давид Ян, один из авторов архитектурных принципов построения вычислительных комплексов Борис Бабаян и др....

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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