本课程是 Business Foundations 专项课程 专项课程的一部分
Introduction to Financial Accounting
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课程信息
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Master the technical skills needed to analyze financial statements and disclosures for use in financial analysis, and learn how accounting standards and managerial incentives affect the financial reporting process. By the end of this course, you’ll be able to read the three most common financial statements: the income statement, balance sheet, and statement of cash flows. Then you can apply these skills to a real-world business challenge as part of the Wharton Business Foundations Specialization.
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
Week
1Week 1: Introduction and Balance Sheet
To learn a foreign language like Accounting, you need quite a bit of practice in the basic foundations (grammar, syntax, idioms, etc.). This material is absolutely essential for being able to read and to understand books written in the language (in our case, financial statements.). This week, we will starting building these foundations. We will start with an overview of financial reporting. What types of reports are required? Who makes the rules? Who enforces the rules? Then, we will cover the balance sheet equation and define/discuss Assets, Liabilities, and Stockholders' Equity. We will introduce debit-credit bookkeeping and do lots of practice in translating transactions into debits and credits. Finally, we will introduce a case of a start-up company to provide you insights into all of the steps necessary to go from recording the first transactions of a new business all the way through its first set of financial statements.
9 个视频（共 128 分钟）, 7 个阅读材料, 2 个测验
9 个视频
1.1.2: Financial Reporting Example12分钟
1.2.1: Balance Sheet Equation12分钟
1.2.2: Assets, Liabilities, and Stockholders' Equity19分钟
1.3.1: Debit and Credit Bookkeeping I13分钟
1.3.2: Debit and Credit Bookkeeping II16分钟
1.4.1: Relic Spotter Case, Part 116分钟
1.4.2: Relic Spotter Case, Part 215分钟
1.5: 3M Company: Tour of an Annual Report10分钟
7 个阅读材料
Syllabus10分钟
Frequently Asked Questions10分钟
PDF files for videos10分钟
PDF files for videos10分钟
PDF files for videos10分钟
PDF files for videos10分钟
PDF files for videos10分钟
2 个练习
Learning check-in2分钟
Homework #120分钟
Week
2Week 2: Accrual Accounting and the Income Statement
We will start with a discussion of Accrual Accounting and how it affects the recognition of the Income Statement accounts: Revenues and Expenses. Then, we will cover adjusting entries, which are needed to prepare our internal books for the upcoming financial statements. Finally, we will discuss closing entries and the preparation of the Balance Sheet and Income Statement. At each stage, we will continue to work on the case of our start-up company. If you are not sick and tired of journal entries by the end of this week, then I have not done my job!
8 个视频（共 110 分钟）, 6 个阅读材料, 1 个测验
8 个视频
2.2: Relic Spotter Case, Part 312分钟
2.3.1: Adjusting Entries I15分钟
2.3.2: Adjusting Entries II14分钟
2.4.1: Relic Spotter Case, Part 4a11分钟
2.4.2: Relic Spotter Case, Part 4b9分钟
2.5: Financial Statements and Closing Entries16分钟
2.6: 3M Company: Income Statement and Balance Sheet9分钟
6 个阅读材料
PDF files for videos10分钟
PDF files for videos10分钟
PDF files for videos10分钟
PDF files for videos10分钟
PDF files for videos10分钟
PDF files for videos10分钟
1 个练习
Homework #220分钟
Week
3Week 3: Cash Flows
Cash is King! We will start with the classification of cash flows into operating, investing, and financing activities. Then, we will work on preparing and analyzing the Statement of Cash Flows. We will wrap up the case on the start-up company by preparing and analyzing its Statement of Cash Flows. Finally, we will discuss the differences between Earnings, Cash from Operations, EBITDA, and Free Cash Flow.
7 个视频（共 115 分钟）, 4 个阅读材料, 1 个测验
7 个视频
3.1.2: Relic Spotter Case, Part 516分钟
3.2.1: Statement of Cash Flows14分钟
3.2.2: Relic Spotter Case, Part 617分钟
3.3.1: More SCF Topics and EBITDA17分钟
3.3.2: Cash Flow vs. EBITDA Examples21分钟
3.4: 3M Company: Cash Flows13分钟
4 个阅读材料
PDF files for videos10分钟
PDF files for videos10分钟
PDF files for videos10分钟
PDF files for videos10分钟
1 个练习
Homework #320分钟
Week
4Week 4: Ratio Analysis and Final Exam
We will have our final exam this week. Because of the exam, I will cover Ratio Analysis, which will not involve any "new" material. While we will define and discuss a number of ratios, they will all basically involve dividing one accounting number by another. But, the analysis of what those ratios mean will involve a deep understanding of Balance Sheet and Income Statement accounts. Thus, the Ratio Analysis videos will help provide a nice review of the material, which will help you prepare for the exam. However, there will be no questions about ratio analysis on the exam. The only thing left to do after this exam is to impress your family, friends, and co-workers with your vast knowledge of Financial Accounting!
5 个视频（共 73 分钟）, 3 个阅读材料, 2 个测验
5 个视频
4.2: Plainview Technology Case, Part 116分钟
4.3: Plainview Technology Case, Part 219分钟
4.4: Plainview Technology Case, Part 310分钟
4.5: 3M Company: Ratios5分钟
3 个阅读材料
PDF files for videos10分钟
PDF files for videos10分钟
PDF files for videos10分钟
2 个练习
Final Exam, Part 124分钟
Final Exam, Part 216分钟
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创建者 MM•Feb 4th 2016
I took Brian Bushee's course and found him to be one of the BEST INSTRUCTORS I'VE EVER HAD IN MY ENTIRE LIFE. If you've had trouble with accounting courses in the past, HE IS THE INSTRUCTOR FOR YOU!!!
创建者 BA•Feb 4th 2018
great course simple to understand and very entertaining. i really like the idea of the virtual students they add a nice touch to the course and the instructions and provide good questions and answers
讲师
Brian J Bushee
The Geoffrey T. Boisi ProfessorAccounting
关于 University of Pennsylvania
The University of Pennsylvania (commonly referred to as Penn) is a private university, located in Philadelphia, Pennsylvania, United States. A member of the Ivy League, Penn is the fourth-oldest institution of higher education in the United States, and considers itself to be the first university in the United States with both undergraduate and graduate studies.
关于 Business Foundations 专项课程
In this Specialization, you’ll develop basic literacy in the language of business, which you can use to transition to a new career, start or improve your own small business, or apply to business school to continue your education. In five courses, you’ll learn the fundamentals of marketing, accounting, operations, and finance. In the final Capstone Project, you’ll apply the skills learned by developing a go-to-market strategy to address a real business challenge.
常见问题
When will I have access to the lectures and assignments?
Once you enroll for a Certificate, you’ll have access to all videos, quizzes, and programming assignments (if applicable). Peer review assignments can only be submitted and reviewed once your session has begun. If you choose to explore the course without purchasing, you may not be able to access certain assignments.
What will I get if I subscribe to this Specialization?
When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.
What is the refund policy?
Is financial aid available?
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