課程信息
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第 3 門課程(共 5 門)

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中級

完成時間大約為17 小時

建議:7 hours/week...

英語(English)

字幕:英語(English)

第 3 門課程(共 5 門)

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

根據您的日程表重置截止日期。

中級

完成時間大約為17 小時

建議:7 hours/week...

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
完成時間為 5 小時

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

12 個視頻 (總計 145 分鐘), 11 個閱讀材料, 2 個測驗
12 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
11 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
2 個練習
1 (Practice)20分鐘
1 - Basic accounting procedures for current assets1小時
2
完成時間為 4 小時

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

12 個視頻 (總計 129 分鐘), 5 個閱讀材料, 2 個測驗
12 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
5 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
2 個練習
2 (Practice)8分鐘
2 - Depreciation, amortization, and deferred items1小時
3
完成時間為 4 小時

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

12 個視頻 (總計 118 分鐘), 3 個閱讀材料, 2 個測驗
12 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
3 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
2 個練習
3 (Practice)8分鐘
3 - SCF inputs and ROI ratios1小時
4
完成時間為 5 小時

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

12 個視頻 (總計 145 分鐘), 4 個閱讀材料, 2 個測驗
12 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
4 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
2 個練習
4 (Practice)20分鐘
4 - Cost behavior and cost allocation1小時
4.9
7 個審閱Chevron Right

來自Core Concepts of Accounting – Numbers and People的熱門評論

創建者 ECNov 8th 2018

Good course bringing context to Accounting numbers.

講師

Avatar

Konstantin Kontor

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

關於 莫斯科物理科学与技术学院

Московский физико-технический институт (Физтех) является одним из ведущих вузов страны и входит в основные рейтинги лучших университетов мира. Институт обладает не только богатой историей – основателями и профессорами института были Нобелевские лауреаты Пётр Капица, Лев Ландау и Николай Семенов – но и большой научно-исследовательской базой. Основой образования в МФТИ является уникальная «система Физтеха», сформулированная Петром Капицей: кропотливый отбор одаренных и склонных к творческой работе абитуриентов; участие в обучении ведущих научных работников; индивидуальный подход к отдельным студентам с целью развития их творческих задатков; воспитание с первых шагов в атмосфере технических исследований и конструктивного творчества с использованием потенциала лучших лабораторий страны. Среди выпускников МФТИ — нобелевские лауреаты Андрей Гейм и Константин Новоселов, основатель компании ABBYY Давид Ян, один из авторов архитектурных принципов построения вычислительных комплексов Борис Бабаян и др....

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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