課程信息
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100% 在線

立即開始,按照自己的計劃學習。

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初級

No prior experience needed to participate in and benefit from this course.

完成時間大約為19 小時

建議:5 weeks of study, 2-3 hours/week...

英語(English)

字幕:英語(English)

您將學到的內容有

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    How to use journal entries to record transactions and prepare and use t-accounts to summarize transactions recorded during an accounting period

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    The three most commonly used financial statements and how they fit together

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    How to prepare these financial statements based on transactions recorded during an accounting period

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    How to draw basic conclusions about a company's financial health

您將獲得的技能

Financial AccountingAccountingFinancial StatementBalance Sheet

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。

初級

No prior experience needed to participate in and benefit from this course.

完成時間大約為19 小時

建議:5 weeks of study, 2-3 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 3 小時

Introduction to Financial Accounting, the Financial Statements, and the Balance Sheet

During this first week, we’ll learn about the context for financial accounting, including the informational role it plays for both internal and external audiences. We’ll explain accounting standards, which ensure financial information is conveyed clearly and effectively. Finally, we’ll describe the three primary financial statements as part of a recurring accounting process, called the accounting cycle, and then dive into one of those statements: the Balance Sheet (BS)....
14 個視頻 (總計 65 分鐘), 1 個閱讀材料, 2 個測驗
14 個視頻
What Is Accounting?53
3 Sets of Books3分鐘
An Informational Role for Financial Accounting2分鐘
Accounting Standards Inside the U.S.11分鐘
Accounting Standards Outside the U.S.5分鐘
The Financial Statements1分鐘
The Financial Statements: A Framework3分鐘
The Accounting Cycle2分鐘
The Balance Sheet5分鐘
Assets14分鐘
Liabilities8分鐘
Owners' Equity1分鐘
The Balance Sheet: A Summary2分鐘
1 個閱讀材料
Course Overview10分鐘
2 個練習
Week 1 Practice Quiz36分鐘
Week 1 Graded Quiz36分鐘
2
完成時間為 2 小時

Introduction to Recording Transactions

After learning about the Balance Sheet, we’re ready to move on to using journal entries to record transactions, then t-accounts to summarize transactions recorded during an accounting period. We’ll apply those tools to record transactions for a fictional startup company, The Garden Spot, during its first year of operations (TGS Year 1). As we go along, we’ll also evaluate the effect of transactions on the balance sheet equation to ensure it remains balanced....
13 個視頻 (總計 61 分鐘), 2 個測驗
13 個視頻
T-Accounts: A Tutorial4分鐘
Journal Entries: A Tutorial3分鐘
Recording Transactions: Example 15分鐘
Recording Transactions: Example 24分鐘
Recording Transactions: Example 36分鐘
Recording Transactions: Your Turn10分鐘
Introduction to TGS Year 15分鐘
TGS Year 1: Transaction 16分鐘
TGS Year 1: Transaction 24分鐘
TGS Year 1: Transaction 32分鐘
TGS Year 1: Transaction 41分鐘
TGS Year 1: Transaction 5 and a Summary3分鐘
2 個練習
Week 2 Practice Quiz36分鐘
Week 2 Graded Quiz36分鐘
3
完成時間為 2 小時

The Income Statement, Revenue and Expense Transactions, and Adjusting Entries

Now that we’ve learned the fundamentals of recording transactions, we’re ready to dive into another financial statement: the Income Statement (IS). After learning about the Income Statement, we’ll record revenue and expense transactions, and summarize these transactions in a special account. Finally, we'll record adjusting entries in accordance with accrual accounting, prior to the preparation of the financial statements....
14 個視頻 (總計 94 分鐘), 2 個測驗
14 個視頻
Revenues5分鐘
Expenses9分鐘
The Income Statement: A Summary2分鐘
Revenue and Expense Transactions: A Tutorial11分鐘
Recording Revenue and Expense Transactions: Your Turn7分鐘
TGS Year 1: Transaction 67分鐘
TGS Year 1: Transaction 72分鐘
TGS Year 1: Transaction 84分鐘
Adjusting Entries: A Tutorial9分鐘
Recording Adjusting Entries: Your Turn16分鐘
TGS Year 1: Transaction 93分鐘
TGS Year 1: Transaction 104分鐘
TGS Year 1: Transaction 11 and a Summary4分鐘
2 個練習
Week 3 Practice Quiz24分鐘
Week 3 Graded Quiz24分鐘
4
完成時間為 3 小時

The Statement of Cash Flows, Financial Statement Preparation

After learning about the Income Statement, revenue and expense transactions, and adjusting entries, we’re ready to move on to preparing our end-of-period financial statements. We’ll prepare the Income Statement and Balance Sheet based on the transactions that have been recorded. Then, we’ll dive into the Statement of Cash Flows (SCF) and learn how to prepare that financial statement. Finally, we’ll briefly discuss closing entries, since we've been preparing them as we've been going along!...
16 個視頻 (總計 108 分鐘), 2 個測驗
16 個視頻
TGS Year 1: Preparing the Income Statement7分鐘
TGS Year 1: Preparing the Balance Sheet6分鐘
TGS Year 1: Revisiting the Financial Statement Framework2分鐘
A Managerial Approach to Recording Transactions6分鐘
Transactions from the Viewpoint of a Manager17分鐘
Introduction to the Statement of Cash Flows6分鐘
Explaining the Change in Cash: A Tutorial10分鐘
TGS Year 1: Preparing the Operating Activities Section of the Statement of Cash Flows10分鐘
TGS Year 1: Preparing the Investing Activities Section of the Statement of Cash Flows2分鐘
TGS Year 1: Preparing the Financing Activities Section of the Statement of Cash Flows6分鐘
Closing Entries40
The Statement of Cash Flows: A Conceptual Understanding10分鐘
TGS Year 1: Using the Direct Method to Prepare the Statement of Cash Flows6分鐘
TGS Year 1: Using the Indirect Method to Prepare the Statement of Cash Flows8分鐘
The Direct and Indirect Methods: A Summary3分鐘
2 個練習
Week 4 Practice Quiz24分鐘
Week 4 Graded Quiz24分鐘
5
完成時間為 2 小時

More Transactions, Analysis of Financial Statements, and an Annual Report

During this last week, we’ll walk through the second year of operations for our fictional startup company, The Garden Spot (TGS Year 2), for additional practice recording transactions and preparing our end-of-period financial statements. Then, we’ll do some analysis of The Garden Spot’s financial statements. Finally, we’ll take a look at PepsiCo’s Annual Report as an example of reporting for a publicly traded U.S. company....
16 個視頻 (總計 96 分鐘), 2 個測驗
16 個視頻
TGS Year 2: Transactions 1-710分鐘
TGS Year 2: Transactions 8-118分鐘
TGS Year 2: Transactions 12-167分鐘
TGS Year 2: Transactions 17-2210分鐘
TGS Year 2: The Financial Statements8分鐘
TGS Year 2: Preparing the Operating Activities Section of the Statement of Cash Flows12分鐘
TGS Year 2: Preparing the Investing Activities Section of the Statement of Cash Flows1分鐘
TGS Year 2: Preparing the Financing Activities Section of the Statement of Cash Flows4分鐘
TGS Year 2: Revisiting the Financial Statement Framework2分鐘
Analysis of the Income Statement6分鐘
Analysis of the Statement of Cash Flows4分鐘
Analysis of the Balance Sheet and a Summary5分鐘
PepsiCo's Annual Report3分鐘
PepsiCo's 10-K5分鐘
Conclusion of the Course1分鐘
2 個練習
Week 5 Practice Quiz24分鐘
Week 5 Graded Quiz24分鐘
4.8
119 個審閱Chevron Right

50%

完成這些課程後已開始新的職業生涯

45%

通過此課程獲得實實在在的工作福利

29%

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創建者 JKMar 14th 2018

Definitely the best online course I have taken. You get to learn a lot from this short term course and feel confident and ready to move onto more advanced topics in accounting. Highly recommended!

創建者 PGJul 31st 2017

One of the Best course on Financial Accounting. Gives end to end hands on experience of entire Accounting Cycle. Quizzes are really engaging and require hands on working in many cases.

講師

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Luann J. Lynch

Almand R. Coleman Professor of Business Administration
Darden School of Business

關於 弗吉尼亚大学

A premier institution of higher education, The University of Virginia offers outstanding academics, world-class faculty, and an inspiring, supportive environment. Founded by Thomas Jefferson in 1819, the University is guided by his vision of discovery, innovation, and development of the full potential of students from all walks of life. Through these courses, global learners have an opportunity to study with renowned scholars and thought leaders....

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