課程信息
4.5
4 個評分
1 個審閱
專項課程

第 4 門課程(共 5 門),位於

100% online

100% online

立即開始,按照自己的計劃學習。
可靈活調整截止日期

可靈活調整截止日期

根據您的日程表重置截止日期。
中級

中級

完成時間(小時)

完成時間大約為24 小時

建議:8 weeks of study, 6-8 hours a week...
可選語言

英語(English)

字幕:英語(English)...
專項課程

第 4 門課程(共 5 門),位於

100% online

100% online

立即開始,按照自己的計劃學習。
可靈活調整截止日期

可靈活調整截止日期

根據您的日程表重置截止日期。
中級

中級

完成時間(小時)

完成時間大約為24 小時

建議:8 weeks of study, 6-8 hours a week...
可選語言

英語(English)

字幕:英語(English)...

教學大綱 - 您將從這門課程中學到什麼

1
完成時間(小時)
完成時間為 1 小時

About the Course

In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course. ...
Reading
1 個視頻(共 2 分鐘), 4 個閱讀材料, 1 個測驗
Video1 個視頻
Reading4 個閱讀材料
Syllabus10分鐘
About the Discussion Forums10分鐘
Update Your Profile10分鐘
Build a Learning Community with Social Media10分鐘
Quiz1 個練習
Orientation Quiz8分鐘
完成時間(小時)
完成時間為 2 小時

Module 1 Postretirement Benefits Part 1

In this module, you will be introduced to the accounting by employers for employee postretirement benefits. We will explore the basic features of accounting for defined benefit plans, including benefit obligations, plan assets, and the components of net periodic benefit cost. The discussion includes accounting for changes in net pension asset or liability that are recognized in other comprehensive income....
Reading
5 個視頻(共 53 分鐘), 1 個閱讀材料, 6 個測驗
Video5 個視頻
Pension Assets and Liabilities11分鐘
Net Periodic Benefit Cost and Other Comprehensive Income11分鐘
Postretirement Benefits: Defined Benefit Pension Example8分鐘
Individual Plans4分鐘
Reading1 個閱讀材料
Module 1 Overview and Resources10分鐘
Quiz6 個練習
Lesson 1.1 Knowledge Check4分鐘
Lesson 1.2 Knowledge Check2分鐘
Lesson 1.3 Knowledge Check2分鐘
Lesson 1.4 Knowledge Check4分鐘
Lesson 1.5 Knowledge Check2分鐘
Module 1 Quiz14分鐘
2
完成時間(小時)
完成時間為 1 小時

Module 2 Postretirement Benefits Part 2

In this module, you will continue your study of the employer's accounting for employee retirement benefits, including health care plans, multi-employer plans, and defined contribution plans. We will learn the definitions of curtailment and settlement and the impact of each on the financial statements. The module also describes defined contribution plans and multi-employer plans. The module will wrap up with a brief discussion of some of the major differences between US GAAP and IFRS. ...
Reading
4 個視頻(共 45 分鐘), 1 個閱讀材料, 5 個測驗
Video4 個視頻
Settlements and Curtailments15分鐘
Defined Contribution and Multiemployer Plans10分鐘
IFRS8分鐘
Reading1 個閱讀材料
Module 2 Overview and Resources10分鐘
Quiz5 個練習
Lesson 2.1 Knowledge Check2分鐘
Lesson 2.2 Knowledge Check2分鐘
Lesson 2.3 Knowledge Check2分鐘
Lesson 2.4 Knowledge Check4分鐘
Module 2 Quiz16分鐘
3
完成時間(小時)
完成時間為 2 小時

Module 3 Equity

In this module, the conversation changes from liabilities to equity. You will learn how to account for the issuance of common stock and basic transactions such as cash dividends, stock dividends, stock splits, and the purchase and reissuance of treasury stock. The module also includes a discussion of preferred stock and accumulated other comprehensive income....
Reading
5 個視頻(共 57 分鐘), 1 個閱讀材料, 6 個測驗
Video5 個視頻
Equity: Results of Operations14分鐘
Equity: Accumulated Other Comprehensive Income10分鐘
Equity: Preferred Stock10分鐘
Equity: Retirements and Treasury Stock9分鐘
Reading1 個閱讀材料
Module 3 Overview and Resources10分鐘
Quiz6 個練習
Lesson 3.1 Knowledge Check4分鐘
Lesson 3.2 Knowledge Check4分鐘
Lesson 3.3 Knowledge Check2分鐘
Lesson 3.4 Knowledge Check2分鐘
Lesson 3.5 Knowledge Check2分鐘
Module 3 Quiz22分鐘
4
完成時間(小時)
完成時間為 2 小時

Module 4 Share-Based Payments

In this module, you will be introduced to share-based payments, such as stock options. We will learn the different models used in valuing equity instruments. This module will begin with a simple example for the accounting of employee stock options, and will then build on that to include forfeitures and graded vesting. The module will conclude with a discussion of stock appreciation rights and restricted shares....
Reading
7 個視頻(共 58 分鐘), 1 個閱讀材料, 8 個測驗
Video7 個視頻
Share-Based Payments: Employee Stock Options5分鐘
Shared-Based Payments: Forfeitures7分鐘
Graded Vesting and Performance Conditions7分鐘
Share-Based Payments: Liabilities and Modifications8分鐘
Share-Based Payments: Stock Appreciation Rights8分鐘
Restricted Shares5分鐘
Reading1 個閱讀材料
Module 4 Overview and Resources10分鐘
Quiz8 個練習
Lesson 4.1 Knowledge Check2分鐘
Lesson 4.2 Knowledge Check6分鐘
Lesson 4.3 Knowledge Check2分鐘
Lesson 4.4 Knowledge Check2分鐘
Lesson 4.5 Knowledge Check2分鐘
Lesson 4.6 Knowledge Check2分鐘
Lesson 4.7 Knowledge Check2分鐘
Module 4 Quiz18分鐘

講師

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John Hepp

Clinical Assistant Professor of Accountancy
Department of Accountancy
Graduation Cap

Start working towards your Master's degree

This course is part of the 100% online Master of Science in Accountancy (iMSA) from University of Illinois at Urbana-Champaign. If you are admitted to the full program, your courses count towards your degree learning.

關於 University of Illinois at Urbana-Champaign

The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs. ...

關於 Financial Reporting 專項課程

The Financial Reporting Specialization focuses on the role of financial accounting principles and processes in creating and reporting an organization’s financial statements. Learners who complete this specialization will be able to (1) use financial accounting principles to create and/or process an organization’s financial statements and (2) analyze financial statements to assess an organization’s financial position....
Financial Reporting

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