课程信息
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100% 在线

立即开始,按照自己的计划学习。

可灵活调整截止日期

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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19 小时

建议:5 weeks of study, 2-3 hours/week...

英语(English)

字幕:英语(English)

您将学到的内容有

  • Check

    How to use journal entries to record transactions and prepare and use t-accounts to summarize transactions recorded during an accounting period

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    The three most commonly used financial statements and how they fit together

  • Check

    How to prepare these financial statements based on transactions recorded during an accounting period

  • Check

    How to draw basic conclusions about a company's financial health

您将获得的技能

Financial AccountingAccountingFinancial StatementBalance Sheet

100% 在线

立即开始,按照自己的计划学习。

可灵活调整截止日期

根据您的日程表重置截止日期。

初级

No prior experience needed to participate in and benefit from this course.

完成时间大约为19 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

1
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).

...
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
2
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.

...
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
3
完成时间为 2 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.

...
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
4
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!

...
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 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 Quiz24分钟
Week 4 Graded Quiz24分钟
5
完成时间为 2 小时

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 (总计 96 分钟), 2 个测验
16 个视频
TGS Year 2: Transactions 1-710分钟
TGS Year 2: Transactions 8-118分钟
TGS Year 2: Transactions 12-167分钟
TGS Year 2: Transactions 17-2210分钟
TGS Year 2: The Financial Statements8分钟
TGS Year 2: Preparing the Operating Activities Section of the Statement of Cash Flows12分钟
TGS Year 2: Preparing the Investing Activities Section of the Statement of Cash Flows1分钟
TGS Year 2: Preparing the Financing Activities Section of the Statement of Cash Flows4分钟
TGS Year 2: Revisiting the Financial Statement Framework2分钟
Analysis of the Income Statement6分钟
Analysis of the Statement of Cash Flows4分钟
Analysis of the Balance Sheet and a Summary5分钟
PepsiCo's Annual Report3分钟
PepsiCo's 10-K5分钟
Conclusion of the Course1分钟
2 个练习
Week 5 Practice Quiz24分钟
Week 5 Graded Quiz24分钟
4.8
119 个审阅Chevron Right

50%

完成这些课程后已开始新的职业生涯

45%

通过此课程获得实实在在的工作福利

29%

加薪或升职

来自Financial Accounting Fundamentals的热门评论

创建者 JKMar 14th 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!

创建者 PGJul 31st 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.

讲师

Avatar

Luann J. Lynch

Almand R. Coleman Professor of Business Administration
Darden School of Business

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