課程信息
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5 個評分
4 個審閱
專項課程

第 3 門課程(共 5 門)

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中級

中級

完成時間(小時)

完成時間大約為25 小時

建議:6 hours/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)

100% 在線

100% 在線

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25 小時

建議:6 hours/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 5 小時

Financial Accounting – Basic Principles. Transaction Analysis. Income Recognition. Accounting for Current Assets

In Week 1 we discuss the scope of accounting and its two major areas – financial and managerial accounting. In the first part of the Course – Weeks 1 through 3 – we talk about financial accounting (FA). First, the key financial statements – the Balance Sheet (BS), the Income Statement (IS), and the Statement of Cash Flows (SCF) – are introduced, and the accounting equation is analyzed. Then we move on to the basic accounting principles, standards, and approaches – from double-entry bookkeeping to GAAP. Equipped with the general understanding of the financial accounting approach, we apply accounting procedures to transaction analysis. Then we study revenue and expense recognition, and focus on accounts receivable and bad debts. Finally, you will learn how financial accounting deals with inventories. ...
Reading
12 個視頻 (總計 145 分鐘), 11 個閱讀材料, 2 個測驗
Video12 個視頻
1.1. Why study accounting?11分鐘
1.2. What is accounting? Financial vs. managerial accounting11分鐘
1.3. Key financial statements – BS, IS, SCF17分鐘
1.4. Accounting principles. GAAP14分鐘
1.5. Double-entry bookkeeping6分鐘
1.6. Transaction analysis – an example15分鐘
1.7. Revenue and expense recognition16分鐘
1.8. Cash and accounts receivable14分鐘
1.9. Accounting for inventories (1) – cost travel13分鐘
1.10. Accounting for inventories (2) – cost of goods sold9分鐘
1.11. Accounting for inventories (3) – FIFO, LIFO, LCM9分鐘
Reading11 個閱讀材料
Konstantin Kontor2分鐘
AIBEc. The American Institute of Business and Economics2分鐘
Grading2分鐘
Handouts – an important comment2分鐘
1.1. Financial accounting basics5分鐘
1.2. Accounting record-keeping5分鐘
1.3. Transaction analysis – an example5分鐘
1.4. Revenue and expense recognition – an overview10分鐘
1.5. Accounting for uncollectibles10分鐘
1.6. Accounting for inventories (1) – cost travel10分鐘
1.7. Accounting for inventories (2) – basic concepts. FIFO, LIFO, LCM10分鐘
Quiz2 個練習
1 (Practice)20分鐘
1 - Basic accounting procedures for current assetss
2
完成時間(小時)
完成時間為 4 小時

Operational Assets. Depreciation. Short-Term Investments. Long-Term Liabilities. Shareholders’ Equity. Some Tax Issues

Week 2 is devoted to long-term assets and liabilities. We start with operational assets and see the role of depreciation and amortization in financial accounting and compare it to the way depreciation is used in valuation of investment projects. Then we discuss how financial investments in securities – stocks and bonds – are treated in accounting dependent upon goals and time horizon of holding and/or issuing of these securities. You will see how financial concepts (present values) are used in accounting for bond premium/discount amortization. Finally, an overview of the accounting approach to taxes is provided. On an example, you will study the core idea of deferred taxes. ...
Reading
12 個視頻 (總計 129 分鐘), 5 個閱讀材料, 2 個測驗
Video12 個視頻
2.2. Depreciation11分鐘
2.3. Depreciation tax shield8分鐘
2.4. Intangible assets – accounting and amortization7分鐘
2.5. Short-term investments in bonds10分鐘
2.6. Short-term investments in stocks12分鐘
2.7. Bonds (1) – parameters and accounting approach10分鐘
2.8. Bonds (2) – amortization of premium/discount13分鐘
2.9. Equity (1) – accounting for common and preferred stock11分鐘
2.10. Equity (2) – treasury stock and stock dividends12分鐘
2.11. Accounting for taxes – an overview9分鐘
2.12. Deferred taxes – an example8分鐘
Reading5 個閱讀材料
2.1. Operational assets1分鐘
2.2. Depreciation tax shield1分鐘
2.3. Accounting for long-term liabilities10分鐘
2.4. Accounting for shareholders’ equity10分鐘
2.5. Accounting for income taxes – an overview1分鐘
Quiz2 個練習
2 (Practice)8分鐘
2 - Depreciation, amortization, and deferred itemss
3
完成時間(小時)
完成時間為 4 小時

The Statement of Cash Flows. Analysis and Use of Financial Statements. Financial Accounting and Project Valuation

In Week 3 of the Course we discuss the idea and format of the Statement of Cash Flows and use examples to delve deeper in its role and importance. Special attention is paid to the use of financial accounting inputs – cash flows, net income, and investments – in valuation. Then we briefly discuss the analysis and use of financial statements as a powerful tool in the overall assessment of performance, financial stability, and future development of a company or investment project. Finally, wrapping up the first part of the Course, we draw conclusions about the role of financial accounting in financial valuation in the world of uncertainty. ...
Reading
12 個視頻 (總計 118 分鐘), 3 個閱讀材料, 2 個測驗
Video12 個視頻
3.2. SCF – Example 114分鐘
3.3. SCF – a more advanced Example 2 (1)12分鐘
3.4. SCF – a more advanced Example 2 (2)8分鐘
3.5. Valuation revisited – cash flows, net income, and FCF7分鐘
3.6. Comparison of interest treatment in SCF and FCF9分鐘
3.7. The big question – why use earnings?10分鐘
3.8. Analysis and use of financial statements – an overview12分鐘
3.9. Ratio analysis (1) – current position and performance6分鐘
3.10. Ratio analysis (2) – capital structure5分鐘
3.11. Ratio analysis (3) – operating performance11分鐘
3.12. Financial accounting and valuation – conclusions8分鐘
Reading3 個閱讀材料
3.1. The statement of cash flows (1) – the idea and format10分鐘
3.2. The statement of cash flows (2) – an example10分鐘
3.3. Analysis and use of financial statements – an overview10分鐘
Quiz2 個練習
3 (Practice)8分鐘
3 - SCF inputs and ROI ratioss
4
完成時間(小時)
完成時間為 5 小時

Managerial Accounting – Core Ideas. Cost Behavior. Direct and Indirect Costs. Indirect Cost Allocation

Weeks 4 through 6 of the Course are devoted to the issues of managerial accounting. First, we introduce the key ideas of managerial accounting, and compare it to the financial accounting. We focus on the much closer link of managerial accounting to people. Then the core idea of managerial accounting – cost – is introduced and discussed. You will learn why it is so important to identify the total cost of any product, project, or division. We will study cost behavior, fixed and variable costs, and break-even point. The last part of Week 3 discusses cost tracing and allocation as a major task of any in-depth cost analysis. We study an example and come up with the tracing and allocation roadmap. ...
Reading
12 個視頻 (總計 145 分鐘), 4 個閱讀材料, 2 個測驗
Video12 個視頻
4.2. Managerial vs. financial accounting – a comparison11分鐘
4.3. Systems of managerial accounting13分鐘
4.4. Introduction to costs – major terms12分鐘
4.5. Cost behavior12分鐘
4.6. Total cost – concept and information12分鐘
4.7. Direct and indirect costs14分鐘
4.8. Indirect cost allocation11分鐘
4.9. Cost allocation example (1) – initial cost allocation13分鐘
4.10. Cost allocation example (2) – cost re-allocation11分鐘
4.11. Cost allocation example (3) – cost allocation rates10分鐘
4.12. The tracing and allocation roadmap9分鐘
Reading4 個閱讀材料
4.1. The nature of managerial accounting10分鐘
4.2. Cost behavior10分鐘
4.3. Total cost (1) – the concept. Direct and indirect costs10分鐘
4.4. Total cost (2) – direct costs measurement and overhead allocation10分鐘
Quiz2 個練習
4 (Practice)20分鐘
4 - Cost behavior and cost allocations

講師

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Konstantin Kontor

Director and Professor of Finance and Strategy
American Institute of Business and Economics (AIBEc)

關於 Moscow Institute of Physics and Technology

Московский физико-технический институт (неофициально известный как МФТИ или Физтех) является одним из самых престижных в мире учебных и научно-исследовательских институтов. Он готовит высококвалифицированных специалистов в области теоретической и прикладной физики, прикладной математики, информатики, биотехнологии и смежных дисциплин. Физтех был основан в 1951 году Нобелевской премии лауреатами Петром Капицей, Николаем Семеновым, Львом Ландау и Сергеем Христиановичем. Основой образования в МФТИ является уникальная «система Физтеха»: кропотливое воспитание и отбор самых талантливых абитуриентов, фундаментальное образование высшего класса и раннее вовлечение студентов в реальную научно-исследовательскую работу. Среди выпускников МФТИ есть Нобелевские лауреаты, основатели всемирно известных компаний, известные космонавты, изобретатели, инженеры....

關於 American Institute of Business and Economics

The American Institute of Business and Economics (AIBEc) offers a wide variety of business courses in finance, accounting, marketing, strategy, HR, business law, economics, general management, business psychology, as well as course projects and the Field study. AIBEc provides for flexibility and customization of programs and schedules....

關於 Understanding Modern Finance 專項課程

This Specialization is designed for a wide audience of those interested in finance either professionally or just of curiosity, including managers of different levels specializing in finance, accounting, business planning, strategy, consulting, and project management, IT specialists engaged in the area of finance, fin-tech, big data, and valuation, etc. Through four courses and the final Project, you will cover the theory and practice of capital markets and financial institutions, corporate finance and project valuation, financial and managerial accounting as applied to finance, as well as the M&A market as the ultimate judge of financial efficiency and value creation. The Specialization will prepare you to understand and use the applications of financial ideas, concepts, models, strategies, and tools to build a successful career in finance and in business, as well as to take advantage of opportunities offered by financial markets....
Understanding Modern Finance

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