Students are introduced to the field of financial accounting through defining the foundational activities, tools, and users of financial accounting. Students learn to use the accounting equation and are introduced to the four major financial statements. Additional topics include ethical considerations, recording business transactions, and the application of credit/debit rules.
本課程是 Introduction to Financial Accounting: The Accounting Cycle 專項課程 專項課程的一部分
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課程信息
您將獲得的技能
- Practical Applications
- Financial Statement
- Practical Applications in Accounting
- Accounting Cycle
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加州大学尔湾分校
Since 1965, the University of California, Irvine has combined the strengths of a major research university with the bounty of an incomparable Southern California location. UCI’s unyielding commitment to rigorous academics, cutting-edge research, and leadership and character development makes the campus a driving force for innovation and discovery that serves our local, national and global communities in many ways.
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Introduction to Financial Accounting
Welcome to the first module of the course! We will start our introduction to the field of financial accounting by discussing practical applications of accounting information. Additionally we will identify who uses accounting information, address ethical considerations relevant to accounting, and define the three main forms of business ownership.
The Accounting Equation & Financial Statements
In this module we are introduced to the accounting equation and the four basic financial statements. We will start by breaking down the components of the accounting equation: assets, liabilities, and equity. We will then take a look at three out of the four basic financial statements: the income statement, the retained earnings statement, and the balance sheet. In this module's activity we will introduce you to the sum function in Excel, which will be used in the remaining activities for this course.
The Accounting Cycle & Analyzing Transactions
In this module we introduce the first step in the accounting cycle: “Analyze Transactions”. By the end of this module you will be able to analyze and record service business transactions within the fundamental accounting equation. First, we will walk through examples of recording business transitions in the video lesson. Then you will complete an activity to practice recording transactions on your own.
Analyzing Transactions using the Debit & Credit Rules
In this module we will analyze and record service business transactions using the debit and credit rules. We will also cover the function of T accounts within the accounting cycle and how to calculate the balances of each account at the end of an accounting period. In this module's activity you will have the opportunity to practice recording transactions in T accounts on your own in Excel.
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- 5 stars80.80%
- 4 stars16.07%
- 3 stars2.67%
- 1 star0.44%
來自WHAT IS FINANCIAL ACCOUNTING?的熱門評論
great course, very well put together and easy to follow and understand.
Explained in simple way which makes learner to understand better.
Lessons broken down in easy to follow modules with examples of what being discussed. Quizes further developed my understanding of the material.
I really like the course as it is recall all my lessons in the foundation year
關於 Introduction to Financial Accounting: The Accounting Cycle 專項課程
In this hands-on Specialization you will practice completing each step of the accounting cycle within Microsoft Excel, from analyzing and recording the first financial transactions of the year all the way through starting the new fiscal year.

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