課程信息
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293 個評分
69 個審閱
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完成時間(小時)

完成時間大約為33 小時

建議:6 weeks of study, 6-8 hours/week...
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英語(English)

字幕:英語(English)

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Financial AccountingFinancial StatementAccountingGenerally Accepted Accounting PrinciplesAccounting Terminology
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。
完成時間(小時)

完成時間大約為33 小時

建議:6 weeks of study, 6-8 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 2 小時

Week 5: Introduction and Working Capital Assets

Now that we have a solid grasp of the foundations from the Introduction to Financial Accounting course, we are going to work our way around the Balance Sheet to discuss various types of Assets, Liabilities, and Stockholders' Equity (along with their associated Revenues and Expenses) in more detail. We kick off with Accounts Receivable and the problem that some customers that buy goods on credit will not actually pay us. We will look at the computation, disclosure, and analysis of such "Bad Debts". We will also briefly discuss other Accounts Receivable issues such as Factoring and Securitization. Then, we will move on to Inventory. We will discuss how Inventory accounting differs between retail and manufacturing firms. We will see how companies figure out the cost of the inventory they sold, which requires assumptions about cost flows. This discussion will lead us into covering one of the most infamous accounting topics: LIFO....
Reading
8 個視頻 (總計 115 分鐘), 1 個閱讀材料, 1 個測驗
Video8 個視頻
Video 5.1.1: Accounts Receivable18分鐘
Video 5.1.2: Estimating Uncollectible Accounts14分鐘
Video 5.2: Accounts Receivable Disclosure Example14分鐘
Video 5.3.1: Inventory18分鐘
Video 5.3.2: LIFO vs. FIFO19分鐘
Video 5.4: Inventory Disclosure Example8分鐘
Video 5.5: 3M Company: Accounts Receivable and Inventory17分鐘
Reading1 個閱讀材料
Frequently Asked Questions10分鐘
Quiz1 個練習
Homework #120分鐘
2
完成時間(小時)
完成時間為 3 小時

Week 6: Long-lived Assets and Marketable Securities

This week, we will cover assets that represent longer-term investments. We will start with Property, Plant, and Equipment, covering questions like: What gets included in these accounts? How are they depreciated? What happens if their value is impaired? Then, we will cover similar questions for Intangible Assets, including Goodwill. Finally, we will discuss how companies account for investments in debt and equity securities and how the treatment for equity investments in other companies is determined by how much of the other company is owned....
Reading
8 個視頻 (總計 148 分鐘), 1 個測驗
Video8 個視頻
Video 6.1.2: Tangible Assets II20分鐘
Video 6.2: Intangible Assets and Goodwill17分鐘
Video 6.3: Long-lived Assets Disclosure Example16分鐘
Video 6.4.1: Marketable Securities I22分鐘
Video 6.4.2: Marketable Securities II12分鐘
Video 6.5: Marketable Securities Disclosure Example16分鐘
Video 6.6: 3M Company: Long-lived Assets & Marketable Securities23分鐘
Quiz1 個練習
Homework #220分鐘
3
完成時間(小時)
完成時間為 3 小時

Week 007: Liabilities and Long-term Debt

We move to the right-hand side of the Balance Sheet this week with a look at Liabilities. We will start by covering time-value of money, which is the idea that $1 today is not worth the same as $1 in the future. Almost all liabilities involve a consideration of the time-value of money, so this will be an important foundation piece for you to understand. Then, we will cover accounting for bank debt, mortgages, and bonds. Next, we will move into the topic of "off-balance-sheet" liabilities with a discussion of Leases. ...
Reading
7 個視頻 (總計 166 分鐘), 1 個測驗
Video7 個視頻
Video 7.1.2: Time Value of Money: Present Value17分鐘
Video 7.1.3: Time Value of Money: Annuities24分鐘
Video 7.2.1: Long-Term Debt and Bonds I25分鐘
Video 7.2.2: Long-Term Debt and Bonds II28分鐘
Video 7.3: Leases28分鐘
Video 7.4: 3M Company: Long-Term Debt and Leases14分鐘
Quiz1 個練習
Homework #320分鐘
4
完成時間(小時)
完成時間為 3 小時

Week 8: Deferred Taxes

There are two certainties in life, and we will cover one of them this week (the other is beyond the scope of the course). We will NOT teach you how to prepare your own tax return. Instead, we will discuss how companies have to prepare "two sets of books": their financial statements and their tax returns. The rules are different for these two sets of books, leading to permanent differences and to temporary differences. We will cover both types of differences, with a main focus on "deferred taxes", which are the byproduct of temporary or timing differences between tax reporting and financial reporting. Finally, we will touch on other tax issues, such as Net Operating Loss Carryforwards and the rule that requires companies to disclose how much they are trying to cheat on their taxes (sorry, that should say "use tax planning strategies to manage their taxable income")....
Reading
7 個視頻 (總計 130 分鐘), 1 個測驗
Video7 個視頻
Video 8.2.1: Deferred Tax Liabilities17分鐘
Video 8.2.2: Deferred Tax Assets and Tax Rate Changes20分鐘
Video 8.3: Valuation Allowances and NOLs14分鐘
Video 8.4: Income Tax Disclosure Example25分鐘
Video 8.5: Taxes, SCF, and Marketable Securities18分鐘
Video 8.6: 3M Company: Income Taxes13分鐘
Quiz1 個練習
Homework #420分鐘

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Brian J Bushee

The Geoffrey T. Boisi Professor
Accounting

關於 宾夕法尼亚大学

The University of Pennsylvania (commonly referred to as Penn) is a private university, located in Philadelphia, Pennsylvania, United States. A member of the Ivy League, Penn is the fourth-oldest institution of higher education in the United States, and considers itself to be the first university in the United States with both undergraduate and graduate studies. ...

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