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.
Financial Accounting Fundamentals
提供方
Financial Accounting Fundamentals
弗吉尼亚大学
课程信息
271,302 次近期查看
学生职业成果
67%
完成这些课程后已开始新的职业生涯
57%
通过此课程获得实实在在的工作福利
25%
加薪或升职
您将学到的内容有
How to use journal entries to record transactions and prepare and use t-accounts to summarize transactions recorded during an accounting period
The three most commonly used financial statements and how they fit together
How to prepare these financial statements based on transactions recorded during an accounting period
How to draw basic conclusions about a company's financial health
您将获得的技能
Financial AccountingAccountingFinancial StatementBalance Sheet
学生职业成果
67%
完成这些课程后已开始新的职业生涯
57%
通过此课程获得实实在在的工作福利
25%
加薪或升职
可分享的证书
完成后获得证书
100% 在线
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初级
No prior experience needed to participate in and benefit from this course.
完成时间大约为20 小时
建议：5 weeks of study, 2-3 hours/week
英语（English）
字幕：英语（English）
教学大纲 - 您将从这门课程中学到什么
完成时间为 3 小时
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).
完成时间为 3 小时
14 个视频 （总计 65 分钟）, 1 个阅读材料, 2 个测验
14 个视频
What Is Accounting?53
3 Sets of Books3分钟
An Informational Role for Financial Accounting2分钟
Accounting Standards Inside the U.S.11分钟
Accounting Standards Outside the U.S.5分钟
The Financial Statements1分钟
The Financial Statements: A Framework3分钟
The Accounting Cycle2分钟
The Balance Sheet5分钟
Assets14分钟
Liabilities8分钟
Owners' Equity1分钟
The Balance Sheet: A Summary2分钟
1 个阅读材料
Course Overview10分钟
2 个练习
Week 1 Practice Quiz36分钟
Week 1 Graded Quiz36分钟
完成时间为 2 小时
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.
完成时间为 2 小时
13 个视频 （总计 61 分钟）
13 个视频
T-Accounts: A Tutorial4分钟
Journal Entries: A Tutorial3分钟
Recording Transactions: Example 15分钟
Recording Transactions: Example 24分钟
Recording Transactions: Example 36分钟
Recording Transactions: Your Turn10分钟
Introduction to TGS Year 15分钟
TGS Year 1: Transaction 16分钟
TGS Year 1: Transaction 24分钟
TGS Year 1: Transaction 32分钟
TGS Year 1: Transaction 41分钟
TGS Year 1: Transaction 5 and a Summary3分钟
2 个练习
Week 2 Practice Quiz36分钟
Week 2 Graded Quiz36分钟
完成时间为 3 小时
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.
完成时间为 3 小时
14 个视频 （总计 94 分钟）
14 个视频
Revenues5分钟
Expenses9分钟
The Income Statement: A Summary2分钟
Revenue and Expense Transactions: A Tutorial11分钟
Recording Revenue and Expense Transactions: Your Turn7分钟
TGS Year 1: Transaction 67分钟
TGS Year 1: Transaction 72分钟
TGS Year 1: Transaction 84分钟
Adjusting Entries: A Tutorial9分钟
Recording Adjusting Entries: Your Turn16分钟
TGS Year 1: Transaction 93分钟
TGS Year 1: Transaction 104分钟
TGS Year 1: Transaction 11 and a Summary4分钟
2 个练习
Week 3 Practice Quiz30分钟
Week 3 Graded Quiz30分钟
完成时间为 3 小时
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!
完成时间为 3 小时
16 个视频 （总计 108 分钟）
16 个视频
TGS Year 1: Preparing the Income Statement7分钟
TGS Year 1: Preparing the Balance Sheet6分钟
TGS Year 1: Revisiting the Financial Statement Framework2分钟
A Managerial Approach to Recording Transactions6分钟
Transactions from the Viewpoint of a Manager17分钟
Introduction to the Statement of Cash Flows6分钟
Explaining the Change in Cash: A Tutorial10分钟
TGS Year 1: Preparing the Operating Activities Section of the Statement of Cash Flows10分钟
TGS Year 1: Preparing the Investing Activities Section of the Statement of Cash Flows2分钟
TGS Year 1: Preparing the Financing Activities Section of the Statement of Cash Flows6分钟
Closing Entries40
The Statement of Cash Flows: A Conceptual Understanding10分钟
TGS Year 1: Using the Direct Method to Prepare the Statement of Cash Flows6分钟
TGS Year 1: Using the Indirect Method to Prepare the Statement of Cash Flows8分钟
The Direct and Indirect Methods: A Summary3分钟
2 个练习
Week 4 Practice Quiz30分钟
Week 4 Graded Quiz30分钟
审阅
4.8
来自FINANCIAL ACCOUNTING FUNDAMENTALS的热门评论
由 RF 提供Dec 22, 2019
I recommend this course to all beginners in understanding accounting , this course completely put you into your first step of the world of financial accounting , and professor luann is really amazing
由 JK 提供Mar 13, 2018
Definitely the best online course I have taken. You get to learn a lot from this short term course and feel confident and ready to move onto more advanced topics in accounting. Highly recommended!
由 PG 提供Jul 30, 2017
One of the Best course on Financial Accounting. Gives end to end hands on experience of entire Accounting Cycle. Quizzes are really engaging and require hands on working in many cases.
由 YY 提供Jan 23, 2019
This course gives me a practical understanding of accounting principles and key financial statements, which is helpful for my work. Strongly recommend to my friends and colleagues
由 PB 提供Jan 7, 2020
This course is really helpful especially for those who are in the Accounting field. This will give more practical view on what we already know. Thank you for the Coursera Team.
由 LM 提供Apr 12, 2018
Really enjoyed the course - was really dreading learning about accounting but the instructor was able to break it down and make it both fun and interesting for me to learn!
由 SS 提供Jan 9, 2018
I did many online courses ,but dis one made me ready for journal entry, income statement all sort , with lots of practice questions.\n\nI am very thankful to instructor .
由 RS 提供Apr 3, 2020
The lecturer is one of the best I have ever seen. The load of the course is sufficient. It helped me in a lot of ways to take decisions in my career and higher studies.
由 MB 提供May 27, 2019
Solid program at a good pace. I enjoyed the structure and presentation. Specifically for accounting, having a clean, white background helped to simplifiy the content.
由 AF 提供Oct 7, 2019
This is a well structured course with easy to follow videos and practice quizzes! I recommend it to anyone who needs an introduction to financial accounting!
由 AP 提供Nov 10, 2019
Really helpful and informative introduction to the world of Finance. Thank you Luann for the clear and easy to learn instruction throughout the course.
由 KK 提供May 25, 2017
This is very good course to learn some financial Accounting basics , I will recommend this course for who ever wanted to learn financial accounting
由 EC 提供Feb 22, 2020
GREAT course....enjoyed the material even though it is not a easy subject for me to get quickly...I did receive tools that I can use in the future
由 DC 提供Mar 14, 2019
Great content, good pace, challenging quizzes. Coursera, I hoped I could have a 100% progress even without paying and taking the graded quizzes.
由 JJ 提供Sep 3, 2019
This course is great if you have no understanding of basic accounting or how to read a financial statement. It was fairly easy to follow along.
由 SM 提供Nov 12, 2019
Thank you !! very much the course material was very helpful and professor Lynch was going step by step to make sure everything was fully clear
由 MT 提供Jun 9, 2017
this is the best course to person who not know the basic of accounting and you will get the perfect level of financial accounting ! take it
由 RC 提供Jun 25, 2017
The UVA professor was very informative in a way that made the financial information relatable and easier to understand. Great experience.
由 ZZ 提供Apr 3, 2019
Very well-organised course taught by very powerful lecturer. Lectures combined with tutorial course enable me to understand even better.
由 BA 提供Sep 30, 2018
I found this course well-taught and thoughtful. I think the course will help me better understand the finances of my medical practice.
关于 弗吉尼亚大学
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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