关于此课程： This course will teach you the tools you'll need to understand the fundamentals of financial accounting. Concise videos, the financial records of a small business, and "your turn" activities guide you through the three most commonly used financial statements: the Balance Sheet, the Income Statement, and the Statement of Cash Flows. Beyond recording transactions, you'll learn how to prepare these financial statements, and read and analyze them to draw basic conclusions about a company's financial health. By the end of this course, you will be able to: - Use journal entries to record transactions; - Prepare and use t-accounts to summarize transactions recorded during an accounting period; - Describe the three most commonly used financial statements and how they fit together; - Prepare these financial statements based on transactions recorded during an accounting period; and - Draw basic conclusions about a company's financial health.
此课程适用人群： This course is beginner level; it does not require any prior experience with accounting. It is designed for anyone with an interest in the fundamentals of financial accounting.
制作方： University of Virginia
教学方： Luann J. Lynch, Almand R. Coleman Professor of Business Administration
Darden School of Business
| 级别 | Beginner |
| 承诺学习时间 | 5 weeks of study, 1-3 hours/week |
| 语言 | English |
| 硬件要求 | N/A |
| 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
Introduction to Financial Accounting, the Financial Statements, and the Balance Sheet
During this first week, we’ll learn about the context for financial accounting, including the informational role it plays for both internal and external audiences. We’ll explain accounting standards, which ensure financial information is conveyed clearly and effectively. Finally, we’ll describe the three primary financial statements as part of a recurring accounting process, called the accounting cycle, and then dive into one of those statements: the Balance Sheet (BS).
14 个视频, 1 个阅读材料, 1 个练习测验
- Discussion Prompt: Introduce Yourself
- Reading: Course Overview
- 视频: What Is Accounting?
- 视频: 3 Sets of Books
- 视频: An Informational Role for Financial Accounting
- 视频: Accounting Standards Inside the U.S.
- 视频: Accounting Standards Outside the U.S.
- 视频: The Financial Statements
- 视频: The Financial Statements: A Framework
- 视频: The Accounting Cycle
- 视频: The Balance Sheet
- 视频: Assets
- 视频: Liabilities
- 视频: Owners' Equity
- 视频: The Balance Sheet: A Summary
- Practice Quiz: Week 1 Practice Quiz
已评分: Week 1 Graded Quiz
第 2 周
Introduction to Recording Transactions
After learning about the Balance Sheet, we’re ready to move on to using journal entries to record transactions, then t-accounts to summarize transactions recorded during an accounting period. We’ll apply those tools to record transactions for a fictional startup company, The Garden Spot, during its first year of operations (TGS Year 1). As we go along, we’ll also evaluate the effect of transactions on the balance sheet equation to ensure it remains balanced.
13 个视频, 1 个练习测验
- 视频: T-Accounts: A Tutorial
- 视频: Journal Entries: A Tutorial
- 视频: Recording Transactions: Example 1
- 视频: Recording Transactions: Example 2
- 视频: Recording Transactions: Example 3
- 视频: Recording Transactions: Your Turn
- 视频: Introduction to TGS Year 1
- 视频: TGS Year 1: Transaction 1
- 视频: TGS Year 1: Transaction 2
- 视频: TGS Year 1: Transaction 3
- 视频: TGS Year 1: Transaction 4
- 视频: TGS Year 1: Transaction 5 and a Summary
- Practice Quiz: Week 2 Practice Quiz
- Discussion Prompt: Discuss Interesting and/or Challenging Items
已评分: Week 2 Graded Quiz
第 3 周
The Income Statement, Revenue and Expense Transactions, and Adjusting Entries
Now that we’ve learned the fundamentals of recording transactions, we’re ready to dive into another financial statement: the Income Statement (IS). After learning about the Income Statement, we’ll record revenue and expense transactions, and summarize these transactions in a special account. Finally, we'll record adjusting entries in accordance with accrual accounting, prior to the preparation of the financial statements.
14 个视频, 1 个练习测验
- 视频: Revenues
- 视频: Expenses
- 视频: The Income Statement: A Summary
- 视频: Revenue and Expense Transactions: A Tutorial
- 视频: Recording Revenue and Expense Transactions: Your Turn
- 视频: TGS Year 1: Transaction 6
- 视频: TGS Year 1: Transaction 7
- 视频: TGS Year 1: Transaction 8
- 视频: Adjusting Entries: A Tutorial
- 视频: Recording Adjusting Entries: Your Turn
- 视频: TGS Year 1: Transaction 9
- 视频: TGS Year 1: Transaction 10
- 视频: TGS Year 1: Transaction 11 and a Summary
- Practice Quiz: Week 3 Practice Quiz
- Discussion Prompt: Discuss Interesting and/or Challenging Items
已评分: Week 3 Graded Quiz
第 4 周
The Statement of Cash Flows, Financial Statement Preparation
After learning about the Income Statement, revenue and expense transactions, and adjusting entries, we’re ready to move on to preparing our end-of-period financial statements. We’ll prepare the Income Statement and Balance Sheet based on the transactions that have been recorded. Then, we’ll dive into the Statement of Cash Flows (SCF) and learn how to prepare that financial statement. Finally, we’ll briefly discuss closing entries, since we've been preparing them as we've been going along!
16 个视频, 1 个练习测验
- 视频: TGS Year 1: Preparing the Income Statement
- 视频: TGS Year 1: Preparing the Balance Sheet
- 视频: TGS Year 1: Revisiting the Financial Statement Framework
- 视频: A Managerial Approach to Recording Transactions
- 视频: Transactions from the Viewpoint of a Manager
- 视频: Introduction to the Statement of Cash Flows
- 视频: Explaining the Change in Cash: A Tutorial
- 视频: TGS Year 1: Preparing the Operating Activities Section of the Statement of Cash Flows
- 视频: TGS Year 1: Preparing the Investing Activities Section of the Statement of Cash Flows
- 视频: TGS Year 1: Preparing the Financing Activities Section of the Statement of Cash Flows
- 视频: Closing Entries
- 视频: The Statement of Cash Flows: A Conceptual Understanding
- 视频: TGS Year 1: Using the Direct Method to Prepare the Statement of Cash Flows
- 视频: TGS Year 1: Using the Indirect Method to Prepare the Statement of Cash Flows
- 视频: The Direct and Indirect Methods: A Summary
- Practice Quiz: Week 4 Practice Quiz
- Discussion Prompt: Discuss Interesting and/or Challenging Items
已评分: Week 4 Graded Quiz
第 5 周
More Transactions, Analysis of Financial Statements, and an Annual Report
During this last week, we’ll walk through the second year of operations for our fictional startup company, The Garden Spot (TGS Year 2), for additional practice recording transactions and preparing our end-of-period financial statements. Then, we’ll do some analysis of The Garden Spot’s financial statements. Finally, we’ll take a look at PepsiCo’s Annual Report as an example of reporting for a publicly traded U.S. company.
16 个视频, 1 个练习测验
- 视频: TGS Year 2: Transactions 1-7
- 视频: TGS Year 2: Transactions 8-11
- 视频: TGS Year 2: Transactions 12-16
- 视频: TGS Year 2: Transactions 17-22
- 视频: TGS Year 2: The Financial Statements
- 视频: TGS Year 2: Preparing the Operating Activities Section of the Statement of Cash Flows
- 视频: TGS Year 2: Preparing the Investing Activities Section of the Statement of Cash Flows
- 视频: TGS Year 2: Preparing the Financing Activities Section of the Statement of Cash Flows
- 视频: TGS Year 2: Revisiting the Financial Statement Framework
- 视频: Analysis of the Income Statement
- 视频: Analysis of the Statement of Cash Flows
- 视频: Analysis of the Balance Sheet and a Summary
- 视频: PepsiCo's Annual Report
- 视频: PepsiCo's 10-K
- Practice Quiz: Week 5 Practice Quiz
- 视频: Conclusion of the Course
- Discussion Prompt: Mission Accomplished?
已评分: Week 5 Graded Quiz
常见问题解答
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制作方
University of Virginia
A premier institution of higher education, The University of Virginia offers outstanding academics, world-class faculty, and an inspiring, supportive environment. Founded by Thomas Jefferson in 1819, the University is guided by his vision of discovery, innovation, and development of the full potential of students from all walks of life. Through these courses, global learners have an opportunity to study with renowned scholars and thought leaders.
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评分和审阅
Very interesting and helpful. Good course for beginners who want to learn some basic knowledge and concepts in accounting. Recommend it!
It was a very informative and interesting course
Certainly a great refresher for reporting and fundamentals. Sometimes we get comfortable with software that is designed to generate the info we need and it was nice to look over a company sample and get back to the basics of JE's, reports, and more. Would recommend to all levels.
It was a really nice course for learning the basics of Financial Accounting. Johanna explains really nicely all the terms with good examples and helps you understand what are the main points of financing.