关于此课程： In this course, you will explore advanced topics in financial accounting. You will start your journey with accounting for assets with more than one-year life. You will learn in detail how firms account for fixed assets. You will then move to financing of assets and discuss accounting for liabilities. The course will continue with an in-depth exploration of shareholders’ equity. Finally, you will critically evaluate preparation, components, and analysis of cash flows statement. Upon successful completion of this course, you will be able to: • Account for fixed assets • Understand accounting for liabilities • Evaluate shareholders’ equity section of a balance sheet • Understand preparation and information provided by cash flows statement This course is part of the iMBA offered by the University of Illinois, a flexible, fully-accredited online MBA at an incredibly competitive price. For more information, please see the Resource page in this course and onlinemba.illinois.edu.
制作方： 伊利诺伊大学香槟分校
教学方： Oktay Urcan, Associate Professor of Accountancy
Department of Accountancy, College of Business
| 基本信息 | 课程 2（共 7 门，Financial Management Specialization ） |
| 承诺学习时间 | 4 weeks of study, 4-6 hours/week |
| 语言 | English, 字幕： Korean |
| 如何通过 | 通过所有计分作业以完成课程。 |
| 用户评分 |
授课大纲
第 1 周
Course Orientation
You will become familiar with the course, your classmates, and our learning environment. The orientation will also help you obtain the technical skills required for the course.
1 视频, 5 阅读材料, 1 练习测试
- 视频: Meet Professor Urcan
- Reading: Syllabus
- Reading: About the Discussion Forums
- Reading: Glossary
- Practice Quiz: Orientation Quiz
- Reading: Updating Your Profile
- Discussion Prompt: Getting to Know Your Classmates
- Reading: Social Media
Module 1: Long-Term Assets
Long-term assets, assets that can be converted into cash in a time period of more than one year, constitute a large portion of a balance sheet for a lot of public companies. Understanding accounting for long-term assets will help you uncover how these accounts change over time, their valuation, and their usefulness in managerial decision making.
7 视频, 3 阅读材料, 6 练习测试
- Reading: Module 1 Overview
- Reading: Module 1 Readings
- 视频: M1L1V1: Overview and Asset Recognition Criteria
- Practice Quiz: M1L1 Quiz
- 视频: M1L2V1: Fixed Assets
- Practice Quiz: M1L2 Quiz
- 视频: M1L3V1: Disposal of Fixed Assets
- Practice Quiz: M1L3 Quiz
- 视频: M1L4V1: Gross vs. Net PPE
- Practice Quiz: M1L4 Quiz
- 视频: M1L5V1: Accounting for Asset Impairments
- Practice Quiz: M1L5 Quiz
- 视频: M1L6V1: Walmart Assets
- Practice Quiz: M1L6 Quiz
- 视频: Explore the iMBA! (optional)
- Reading: Additional Resources
已评分: Module 1 Quiz
第 2 周
Module 2: Liabilities
One of the major sources of financing for many firms is liabilities. Firms routinely finance their operations through various liabilities including accounts payables, bank loans, and bonds. Accounting for liabilities will help you understand how liabilities are created, how they are valued, how they inform about a firm’s liquidity position.
3 视频, 2 阅读材料, 3 练习测试
- Reading: Module 2 Overview
- Reading: Module 2 Readings
- 视频: M2L1V1: Overview and Liability Recognition Criteria
- Practice Quiz: M2L1V1 Practice Quiz
- 视频: M2L2V1: Short-Term Liabilities
- Practice Quiz: M2L2V1 Practice Quiz
- 视频: M2L3V1: Long-Term Liabilities
- Practice Quiz: M2L1V3 Practice Quiz
已评分: Module 2 Quiz
第 3 周
Module 3: Shareholders’ Equity
One of the major sources of financing for many firms is contributions from shareholders. The shareholders’ equity section of a balance sheet shows details of investments of shareholders. Accounting for shareholders’ equity will help you understand the amount of shareholder investment, the number of shares issued in return by the firm for shareholders, the amount of earnings earned by the firm but not distributed to shareholders, and information about the amount of shares repurchased by the firm from the stock market.
4 视频, 3 阅读材料, 4 练习测试
- Reading: Module 3 Overview
- Reading: Module 3 Readings
- 视频: M3L1V1: Shareholders' Equity: Overview
- Practice Quiz: M3L1V1: Practice Quiz
- 视频: M3L2V1: Shareholders' Equity: Equity Issuance and Profitability
- Practice Quiz: M3L2V1: Practice Quiz
- 视频: M3L3V1: Shareholders' Equity: Distributions
- Practice Quiz: M3L3V1: Practice Quiz
- 视频: M3L4V1: Shareholders' Equity: Earnings per Share
- Practice Quiz: M7L4V1: Practice Quiz
- Reading: Additional Resources
已评分: Module 3 Quiz
第 4 周
Module 4: Cash Flows Statement
One of the major financial statements is cash flows statement. This statement describes in detail how cash changes for a firm over a certain period. Cash flows statement provides valuable information about liquidity position of a firm, cash consequences of managerial operating and investing decisions, as well as earnings quality of a firm.
2 视频, 3 阅读材料, 2 练习测试
- Reading: Module 4 Overview
- Reading: Module 4 Readings
- 视频: M4L1V1: Cash Flows Statement: Overview
- Practice Quiz: M4L1V1: Practice Quiz
- 视频: M4L2V1: Cash Flows Statement: Preparation
- Practice Quiz: M4L2V1: Practice Quiz
- Reading: Additional Resources
已评分: Module 4: Quiz
已评分: Module 4 Peer Assessment
常见问题解答
运作方式
Coursework
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Help from Your Peers
Connect with thousands of other learners and debate ideas, discuss course material, and get help mastering concepts.
Certificates
Earn official recognition for your work, and share your success with friends, colleagues, and employers.
制作方
伊利诺伊大学香槟分校
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.
价格
| 购买课程 | |
|---|---|
| 访问课程材料 | 可用 |
| 访问评分的材料 | 可用 |
| 收到最终成绩 | 可用 |
| 获得可共享的课程证书 | 可用 |
评分和审阅
Was a great course. Excellent material and professor. Thanks for all!
Nice course, the lectures are well-organized and illustrated with good examples and explanations.
The only imperfection is that participants seem scarce, I had to wait a few days before my assignments were reviewed.
Actually, I've helped several classmates who have been waiting for even longer, maybe the course TAs can help with that?
Excellent course!!
Great Course