课程信息
4.6
36 个评分
9 个审阅
This course builds upon what you learned in Financial Accounting: Foundations and Financial Accounting: Advanced Topics and introduces you to formal foundations of financial accounting. The main purpose of the course is to familiarize you with technical terms in financial accounting, such as debit, credit and T-account. While knowledge on technical aspects of financial accounting is not necessary to understand and interpret financial statements, this knowledge is critical to be able to understand advanced topics in accounting. Formal Financial Accounting is a prerequisite course for the University of Illinois' iMSA program and the terminology we will cover will be used throughout the courses in iMSA program. The University of Illinois at Urbana-Champaign, consistently ranked as one of the nation's top three accounting programs, now offers a master’s in accounting at a very affordable tuition rate and is completely online. The iMSA is a full Master of Accountancy program and students graduate with a highly recognized master degree. Try an open course or two, then apply for admission into the credit-bearing version, as you may be eligible to take credit-bearing courses during the application process. If you are missing any prerequisites for the full degree, you can complete Coursera courses to demonstrate readiness and strengthen your application for the iMSA. For more information on this exciting online master's in accounting program, refer to this link: https://www.coursera.org/university-programs/imsa ...
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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。
Intermediate Level

中级

Clock

Approx. 7 hours to complete

建议:3-5 hours/week...
Comment Dots

English

字幕:English...
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。
Intermediate Level

中级

Clock

Approx. 7 hours to complete

建议:3-5 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 1 小时

Course Orientation

In this module, you will become familiar with the course, your instructor, your classmates, and your learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course....
Reading
1 个视频(共 2 分钟), 4 个阅读材料, 1 个测验
Video1 个视频
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 Quiz10分钟
Clock
完成时间为 1 小时

Module 1: Introduction to Financial Accounting Terminology

Accounting is the language of business. Managers communicate results of operations within a firm through accounting to various financial information users including investors and creditors. The main purpose of this module is to familiarize you with technical terms in financial accounting such as debit, credit, and T-account....
Reading
4 个视频(共 19 分钟), 1 个阅读材料, 4 个测验
Video4 个视频
Lesson 1.1: Transaction and Transaction Worksheet4分钟
Lesson 1.2: T-Accounts, Debit, and Credit7分钟
Lesson 1.3: Journal Entry, Ledger, Trial Balance6分钟
Reading1 个阅读材料
Module 1 Overview10分钟
Quiz4 个练习
Lesson 1.1 Knowledge Check12分钟
Lesson 1.2 Knowledge Check12分钟
Lesson 1.3 Knowledge Check8分钟
Module 1 Graded Quiz20分钟
Week
2
Clock
完成时间为 2 小时

Module 2: Formal Financial Accounting for Assets

One of the major components of a balance sheet is assets. Accounts receivables, inventories, and plant, property, and equipment constitute a major part of the assets. Understanding accounting for these accounts will help you uncover how these accounts change over time, their valuation, and their usefulness in managerial decision making....
Reading
4 个视频(共 24 分钟), 2 个阅读材料, 4 个测验
Video4 个视频
Lesson 2.1: Accounts Receivables11分钟
Lesson 2.2: Inventories4分钟
Lesson 2.3: Plant, Property, and Equipment (PPE)7分钟
Reading2 个阅读材料
Module 2 Overview10分钟
Additional Resources10分钟
Quiz4 个练习
Lesson 2.1 Knowledge Check14分钟
Lesson 2.2 Knowledge Check10分钟
Lesson 2.3 Knowledge Check10分钟
Module 2 Graded Quiz20分钟
Week
3
Clock
完成时间为 1 小时

Module 3: Formal Financial Accounting for Liabilities and Shareholders’ Equity

The major sources of financing for many firms are liabilities and equity. Firms routinely finance their operations through various liabilities including accounts payables, bank loans, and bonds. They also raise funds from their investors through IPOs and SEOs. Finally, retained earnings (earnings earned but not distributed to investors) constitute a significant source of financing. Accounting for liabilities and shareholders’ equity will help you understand how formal financial accounting for liabilities and shareholders’ equity accounts are conducted....
Reading
4 个视频(共 19 分钟), 1 个阅读材料, 4 个测验
Video4 个视频
Lesson 3.1: Short-Term Liabilities6分钟
Lesson 3.2: Long-Term Liabilities4分钟
Lesson 3.3: Shareholders’ Equity7分钟
Reading1 个阅读材料
Module 3 Overview10分钟
Quiz4 个练习
Lesson 3.1 Knowledge Check10分钟
Lesson 3.2 Knowledge Check10分钟
Lesson 3.3 Knowledge Check10分钟
Module 3 Graded Quiz20分钟
Week
4
Clock
完成时间为 1 小时

Module 4: Applications of Formal Financial Accounting

The accounting cycle starts with financial transactions, and continues with journalizing these transactions and posting the journal entries on the ledger. At the end of the year, the trial balance is prepared. The final step is to prepare financial statements from trial balance numbers. This module will go over a comprehensive exercise, which will track the accounting cycle of a firm from its establishment until its fiscal year-end financial statements....
Reading
2 个视频(共 15 分钟), 1 个阅读材料, 1 个测验
Video2 个视频
Module 4 Application Example14分钟
Reading1 个阅读材料
Module 4 Overview10分钟
Quiz1 个练习
Module 4 Graded Quiz38分钟
4.6

热门审阅

创建者 AHDec 9th 2017

The lectures are great and easy to understand, and the examples are well explained and easy to follow. The professor explains the material in a very understandable way .

创建者 JNFeb 10th 2018

Absolutely loved this course! It was a great compliment to the two other accounting classes I have taken

讲师

Oktay Urcan

Associate Professor of Accountancy
Department of Accountancy, College of Business

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. ...

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