課程信息
4.8
6 個評分
專項課程

第 3 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35 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 3 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35 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
2 個視頻(共 10 分鐘), 4 個閱讀材料, 1 個測驗
Video2 個視頻
About Prof Hepp2分鐘
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 3 小時

Module 1: Current Liabilities and Contingencies

In this module, you will be introduced to the concepts of current liabilities and contingencies. You will learn how to classify liabilities as current or long-term, including consideration of provisions of loan agreements with call options. You will also identify the criteria for recognizing or and/or disclosing contingencies...
Reading
7 個視頻(共 72 分鐘), 1 個閱讀材料, 6 個測驗
Video7 個視頻
Current Liabilities12分鐘
Exceptional Situations12分鐘
Examples and Presentation7分鐘
Excel Segment7分鐘
Contingencies16分鐘
Examples: Contingencies8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 Check4分鐘
Lesson 1.3 Knowledge Check6分鐘
Lesson 1.4 Knowledge Check4分鐘
Lesson 1.5-1.6 Knowledge Check4分鐘
Module 1 Quiz30分鐘
2
完成時間(小時)
完成時間為 3 小時

Module 2: Long-Term Debt Part 1

In this module, you will be introduced to the concept of long-term debt. You will learn about the different types of bonds and how each type results in different accounting, including bonds sold at a premium, sold at a discount, and sold with issuance costs attached. The module also describes the fair value option that is offered for accounting for a bond....
Reading
6 個視頻(共 83 分鐘), 1 個閱讀材料, 6 個測驗
Video6 個視頻
Bonds: The Simple Case16分鐘
Bonds: Between Interest Dates6分鐘
Bonds: Discount and Premium18分鐘
Bonds: Discount and Issuance Costs16分鐘
Fair Value Option - A Counter Intuitive Result11分鐘
Reading1 個閱讀材料
Module 2 Overview and Resources10分鐘
Quiz6 個練習
Lesson 2.1 Knowledge Check2分鐘
Lesson 2.2 Knowledge Check6分鐘
Lesson 2.3 Knowledge Check4分鐘
Lesson 2.4-2.5 Knowledge Check14分鐘
Lesson 2.6 Knowledge Check6分鐘
Module 2 Quiz30分鐘
3
完成時間(小時)
完成時間為 2 小時

Module 3: Long-Term Debt Part 2

In this module, long-term debt will be discussed more in-depth. Students will learn how to account for bonds sold at a discount or premium, between interest dates, or with conversion features. Early extinguishment of debt, modifications and troubled debt restructuring are also discussed....
Reading
5 個視頻(共 51 分鐘), 1 個閱讀材料, 6 個測驗
Video5 個視頻
Convertible Debt14分鐘
Early Extinguishment of Debt7分鐘
Bonds Modifications7分鐘
Troubled Debt Restructuring13分鐘
Reading1 個閱讀材料
Module 3 Overview and Resources10分鐘
Quiz6 個練習
Lesson 3.1 Knowledge Check2分鐘
Lesson 3.2 Knowledge Check4分鐘
Lesson 3.3 Knowledge Check4分鐘
Lesson 3.4 Knowledge Check4分鐘
Lesson 3.5 Knowledge Check6分鐘
Module 3 Quiz30分鐘
4
完成時間(小時)
完成時間為 2 小時

Module 4: Lease Accounting Part 1

In this module, you will be introduced to the recently issued lease accounting standards issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board). Starting with the definition of a lease, this module will discuss features of the new model common to both lessors and lessees and then illustrate the classification of leases, initial recognition and measurement and subsequent measurement by lessees....
Reading
7 個視頻(共 60 分鐘), 1 個閱讀材料, 6 個測驗
Video7 個視頻
Classification of Leases11分鐘
Classification Example6分鐘
Initial Measurement6分鐘
Lessee: Finance Leases5分鐘
Lessee: Operating Leases9分鐘
Variable and Increasing Rents5分鐘
Reading1 個閱讀材料
Module 4 Overview and Resources10分鐘
Quiz6 個練習
Lesson 4.1 Knowledge Check2分鐘
Lesson 4.2-4.3 Knowledge Check4分鐘
Lesson 4.4 Knowledge Check6分鐘
Lesson 4.5-4.6 Knowledge Check4分鐘
Lesson 4.7 Knowledge Check6分鐘
Module 4 Quiz30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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