课程信息
4.6
40 个评分
6 个审阅
In this course, you’ll explore how financial statement data and non-financial metrics can be linked to financial performance. Professors Rick Lambert and Chris Ittner of the Wharton School have designed this course to help you gain a practical understanding of how data is used to assess what drives financial performance and forecast future financial scenarios. You’ll learn more about the frameworks of financial reporting, income statements, and cash reporting, and apply different approaches to analyzing financial performance using real-life examples to see the concepts in action. By the end of this course, you’ll have honed your skills in understanding how financial data and non-financial data interact to forecast events and be able to determine the best financial strategy for your organization....
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100% 在线课程

立即开始,按照自己的计划学习。
Calendar

可灵活调整截止日期

根据您的日程表重置截止日期。
Beginner Level

初级

Clock

Approx. 12 hours to complete

建议:10 hours/week...
Comment Dots

English

字幕:English...
Stacks
Globe

100% 在线课程

立即开始,按照自己的计划学习。
Calendar

可灵活调整截止日期

根据您的日程表重置截止日期。
Beginner Level

初级

Clock

Approx. 12 hours to complete

建议:10 hours/week...
Comment Dots

English

字幕:English...

教学大纲 - 您将从这门课程中学到什么

Week
1
Clock
完成时间为 3 小时

Module 1

This module was designed to give you a foundational overview of financial reporting and income statements. You’ll identify and analyze balance sheet equations and its key components such as assets, liabilities, and shareholders’ equity. Through examining a sample real-world financial statement, you’ll learn how to calculate income, revenue, and expenses transactions, and see how the income statement is linked to changes in the balance sheet. By the end of this module, you’ll have a better understanding of the key components in financial reporting and learn how to craft an accurate income statement for your organization....
Reading
11 个视频(共 91 分钟), 2 个阅读材料, 2 个测验
Video11 个视频
An Overview of Accounting and the Financial Reporting Environment12分钟
The Balance Sheet Equation6分钟
Assets, Liabilities, Shareholders' Equity14分钟
Case 1, Part 1 - Balance Sheet Transactions6分钟
Application to Real-World Financial Statements: Large U.S.-Based Multinational Consumer Goods Company (Part 1)7分钟
Income, Revenue, and Expenses7分钟
Case 1, Part 2 - Revenue and Expense Transactions6分钟
Adjusting Entries6分钟
Case 1, Part 3 - Adjusting Entries8分钟
Application to Real-World Financial Statements: Large U.S.-Based Multinational Consumer Goods Company (Part 2)6分钟
Reading2 个阅读材料
Module 1 Quiz 2 HCD Financial Statement PDF10分钟
PDFs of Module 1 Slides10分钟
Quiz2 个练习
Module 1 Quiz 1 - Balance Sheet and Income Statement24分钟
Module 1 Quiz 2 - Balance Sheet and Income Statement22分钟
Week
2
Clock
完成时间为 2 小时

Module 2

In this module, you’ll examine cash flow statements further, and take a closer look at methods of creating cash flow statements. Using your understanding of financial reporting, you’ll be able to classify different business activities into separate categories such as operating, investing, and financing activities. Through analyzing the real-world financial statement from the previous module, you’ll learn about both direct and indirect methods of creating cash flow statements. By the end of this module, you’ll be able to differentiate between various business activities and effectively utilize both direct and indirect methods of creating cash flow statements for your organization....
Reading
5 个视频(共 52 分钟), 2 个阅读材料, 2 个测验
Video5 个视频
Case 1, Part 4 - Cash Flow Statement Direct Method4分钟
Cash Flow Statement - Indirect Method17分钟
Case 1, Part 5 - Cash Flow Statement Indirect Method8分钟
Application to Real-World Financial Statements: Large U.S.-Based Multinational Consumer Goods Company (Part 3)10分钟
Reading2 个阅读材料
Module 2 Quiz 2 HCD Financial Statement PDF10分钟
PDF of Module 2 Slides10分钟
Quiz2 个练习
Module 2 Quiz 1 - Cash Flow Statement16分钟
Module 2 Quiz 2 - Cash Flow Statement14分钟
Week
3
Clock
完成时间为 2 小时

Module 3

In this module, you’ll examine a systematic approach to ratio analysis and other common tools of financial statement analysis. You’ll develop an understanding of ratios and liquidity measures so you can accurately assess risk within your organization’s financial activities. You’ll discover different approaches to profitability measures such as Earnings Per Share (EPS), Return on Equity (ROE), and the Dupont Analysis. You will be able to match Return on Assets (ROA) to various types of companies and gain a better understanding of the drivers of ROA. Then, you’ll explore the concepts of sales revenue and different qualities of earnings. By the end of this module, you’ll understand the theoretical basis behind ratio analysis, and be able to employ different ratio analyses and accurately calculate profitability measures for your organization....
Reading
5 个视频(共 61 分钟), 1 个阅读材料, 1 个测验
Video5 个视频
Profitability Measures15分钟
Drilling Deeper into Return on Assets13分钟
Sales and Earnings Quality7分钟
A More Sophisticated Calculation of ROA10分钟
Reading1 个阅读材料
PDFs of Module 3 Slides10分钟
Quiz1 个练习
Module 3 Quiz20分钟
Week
4
Clock
完成时间为 2 小时

Module 4

In this module, you’ll discover how to determine which non-financial performance measures predict financial results through asking these fundamental questions: Of the hundreds of non-financial measures, which are the key drivers of financial success? How do you rank or weight non-financial measures which don’t share a common denominator? And what performance targets are desirable? You’ll examine comprehensive examples of how companies have used accounting data to show how investments in non-financial dimensions pay off in the future and important organizational issues that commonly arise using these models. By the end of this module, you’ll know how predictive analytics can be used to determine what you should be measuring, how to weight different performance measures when trying to analyze potential financial results, how to make trade-offs between short-term and long-term objectives, and how to set performance targets for optimal financial performance....
Reading
7 个视频(共 93 分钟), 1 个阅读材料, 1 个测验
Video7 个视频
Overview14分钟
Step 1: Identifying the Right Drivers16分钟
Step 2: Setting Targets13分钟
Comprehensive Examples12分钟
Incorporating Analysis Results in Financial Models14分钟
Using Analytics to Choose Action Plans8分钟
Organizational Issues14分钟
Reading1 个阅读材料
PDF of Module 4 Slides10分钟
Quiz1 个练习
Module 4 Quiz - Linking Non-financial Metrics to Financial Performance20分钟

讲师

Richard Lambert

Professor of Accounting
Accounting- Wharton School

Christopher D. Ittner

EY Professor of Accounting
Accounting

关于 University of Pennsylvania

The University of Pennsylvania (commonly referred to as Penn) is a private university, located in Philadelphia, Pennsylvania, United States. A member of the Ivy League, Penn is the fourth-oldest institution of higher education in the United States, and considers itself to be the first university in the United States with both undergraduate and graduate studies. ...

关于 The Business of Health Care 专项课程

This Specialization was designed to help you keep pace with the rapidly changing world of health and health care. Through partnership with Wharton and Penn Medicine, you’ll learn from experts in business acumen, health care management, and health care policy to develop the skills you’ll need to successfully navigate the quickly evolving landscape of this fast-growing field.* By the end of this specialization, you will have a strong foundational understanding of the American health care system, along with the basic financial and management skills to make better, well-informed decisions that improve the cost and quality of the health care you or your enterprise provides. *The employment of medical and health services managers is projected to grow 17% from 2014 to 2024, significantly faster than the average for all occupations. Source: Bureau of Labor Statistics, US Department of Labor. “Occupational Outlook handbook 2016-17 Edition. Medical and Health Services Managers.”...
The Business of Health Care

常见问题

  • Once you enroll for a Certificate, you’ll have access to all videos, quizzes, and programming assignments (if applicable). Peer review assignments can only be submitted and reviewed once your session has begun. If you choose to explore the course without purchasing, you may not be able to access certain assignments.

  • When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.

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