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
- Draw basic conclusions about a company's financial health
Financial Accounting Fundamentals
提供方
University of Virginia
课程信息
4.8
340 个评分
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
教学大纲 - 您将从这门课程中学到什么
周
1Introduction 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 （总计 65 分钟）, 1 个阅读材料, 2 个测验
14 个视频
What Is Accounting?53s
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
周
2Introduction 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 （总计 61 分钟）, 2 个测验
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
周
3The 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 （总计 94 分钟）, 2 个测验
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 Quiz24分钟
Week 3 Graded Quiz24分钟
周
4The 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 （总计 108 分钟）, 2 个测验
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 Entries40s
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 Quiz24分钟
Week 4 Graded Quiz24分钟
讲师
Luann J. Lynch
Almand R. Coleman Professor of Business AdministrationDarden School of Business
关于 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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