This course covers the basic procedures involved in recording financial entries in Journals and Ledgers. Upon completing this course, you will be able to analyze and record various business transactions. You will also learn about the accounting cycle, posting transactions, accrual accounting, and cash accounting. You will also have the opportunity to practice these skills through a series of activities that provide real world experience.
课程信息
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完成时间大约为11 小时
英语（English）
字幕：英语（English）
可灵活调整截止日期
根据您的日程表重置截止日期。
可分享的证书
完成后获得证书
100% 在线
立即开始，按照自己的计划学习。
完成时间大约为11 小时
英语（English）
字幕：英语（English）
提供方
加州大学尔湾分校
Since 1965, the University of California, Irvine has combined the strengths of a major research university with the bounty of an incomparable Southern California location. UCI’s unyielding commitment to rigorous academics, cutting-edge research, and leadership and character development makes the campus a driving force for innovation and discovery that serves our local, national and global communities in many ways.
授课大纲 - 您将从这门课程中学到什么
完成时间为 3 小时
Recording Transactions in the General Journal
In this module we will review the process of recording proper entries into the general journal. We will start by walking through the step-by-step process of analyzing and recording service business transactions that follow the debit and credit rules. You will then have the opportunity to record transactions in the general journal on your own in this module's graded activity.
完成时间为 3 小时
3 个视频 （总计 10 分钟）, 2 个阅读材料, 2 个测验
完成时间为 3 小时
Posting Transactions for the General Journal to the Ledger
In this module we will review the process of posting transactions from the general journal to the ledger. We will start by introducing ledger forms and T-accounts, then we will proceed to a walkthrough of the proper steps of posting transactions. You will then have the opportunity to post transactions from the general journal to the ledger on your own in this module's graded activity.
完成时间为 3 小时
3 个视频 （总计 11 分钟）, 2 个阅读材料, 2 个测验
完成时间为 3 小时
The Trial Balance & Correcting Entries
In this module we will introduce the trial balance and the process of correcting entries. We will begin with an overview of how to transfer data from the ledgers to the trial balance, and continue with a step-by-step walkthrough of correcting entries. You will then have the opportunity to prepare your own trial balance in this module's graded activity.
完成时间为 3 小时
3 个视频 （总计 8 分钟）, 2 个阅读材料, 2 个测验
完成时间为 3 小时
Accrual Accounting vs. Cash Accounting
In this module we will introduce and learn to differentiate between cash accounting and accrual accounting. We will begin by reviewing key concepts related to accrual accounting including the periodicity assumption, the expense recognition principle, the revenue recognition principle, and the matching principle. You will then have the opportunity to work through example problems on your own in this module's activity.
完成时间为 3 小时
3 个视频 （总计 9 分钟）, 2 个阅读材料, 2 个测验
审阅
- 5 stars79.24%
- 4 stars18.86%
- 1 star1.88%
来自RECORDING IN JOURNALS & POSTING IN LEDGERS的热门评论
由 VV 提供Jun 19, 2021
Excellent course! Easy to understand and follow. The instructor is extremely clear in walking through the terms and examples. Recommended definitely!
由 EC 提供Feb 14, 2022
The examples given made the accounting principles clear and understandable.
由 GW 提供Jan 27, 2022
Very easy to follow, and teaching how the principles are applied.
关于 Introduction to Financial Accounting: The Accounting Cycle 专项课程
In this hands-on Specialization you will practice completing each step of the accounting cycle within Microsoft Excel, from analyzing and recording the first financial transactions of the year all the way through starting the new fiscal year.
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