Об этом курсе
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Английский

Субтитры: Английский, Арабский
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Доступные языки

Английский

Субтитры: Английский, Арабский

Программа курса: что вы изучите

Неделя
1
Часов на завершение
3 ч. на завершение

Why Do We Have Accounting and How Can You Make it Work for You?

Every organized society needs information about its activities and accomplishments. Accounting was created to fulfill this need. In this module we will explore how accounting was designed to meet the needs of decision makers and what this means to you as a user of accounting information. We will discuss the concept behind accrual accounting including introducing the two primary accrual accounting financial statements - the balance sheet and income statement. This module will discuss the purpose and goal of those financial statements, but we will save your experience in creating those statements until module two. In lesson two of this module, we will explore some basic bookkeeping tools that will get you ready to create a set of financial statements. The material in this module is likely to take less than a week, but we will make up for it in module two....
Reading
10 videos (Total 95 min), 7 материалов для самостоятельного изучения, 4 тестов
Video10 видео
Welcome14мин
Why Do We Have Accounting?10мин
What is Accrual Accounting?8мин
What is a Balance Sheet?9мин
What is an Income Statement?8мин
Comparing the Two Statements6мин
Transactions to Financial Statements4мин
Journal Entries10мин
T-Accounts15мин
Using T-Accounts for Account Analysis6мин
Reading7 материала для самостоятельного изучения
The Structure of the Course10мин
The Syllabus10мин
Help us learn more about you!10мин
Introduction and Overview of Lesson One2мин
Introduction and Overview of Lesson Two3мин
Notice for Auditing Learners: Assignment Submission10мин
Transactions for quiz10мин
Quiz4 практического упражнения
Overview Material12мин
Transactions and Journal Entries10мин
T-Accounts and Other Ways to Post6мин
Module One Test18мин
Неделя
2
Часов на завершение
4 ч. на завершение

The Accounting Cycle and Bookkeeping: Foundational Tools for a Deeper Understanding

In this module we will create a set of accrual accounting financial statements. We will use that experience to walk you through the accounting cycle - which is the process by which accounting captures and aggregates all of the transactions in the period into a set of financial statements. We will examine each step in the accounting cycle using a comprehensive example of a start up wholesale book retailer. You will learn how the steps combine to create the statements. In addition to the comprehensive example we will do together, there will be plenty of chances to practice each step yourself. This module ends with a chance for you to build your own set of financial statements for a start up company. Fair warning: in my opinion this is the least exciting material covered in any accounting class (including this one). It is the basic bookkeeping process, not the interesting part of building an understanding of the business. But just as you need to learn basic addition and subtraction before you can master the math to design a beautiful building, you also need to learn basic bookkeeping as a foundation for the more interesting accounting. ...
Reading
7 videos (Total 81 min), 6 материалов для самостоятельного изучения, 5 тестов
Video7 видео
Comprehensive Example Set Up4мин
Recording Externally Prompted Transactions23мин
Recording Adjusting Journal Entries10мин
Recording Closing Journal Entries9мин
Making an Income Statement7мин
Making a Balance Sheet11мин
Reading6 материала для самостоятельного изучения
Introduction and Overview of Lesson Three3мин
Introduction and Overview of Lesson Four3мин
Introduction and Overview of Lesson Five3мин
Introduction and Overview of Lesson Six5мин
Instructions for Quiz10мин
Transactions to be Used for the Quiz10мин
Quiz5 практического упражнения
Quiz on Introduction to the Accounting Cycle6мин
Transaction Entries25мин
Adjusting and Closing Journal Entries10мин
Quiz Financial Statements6мин
Accounting Cycle Comprehensive Quiz30мин
Неделя
3
Часов на завершение
3 ч. на завершение

Revenue, Accounts Receivable, Inventory and Cost of Goods Sold

In the last module we took an overview perspective to get a sense of the structure of financial statements. For the next three modules we are going to delve into the details of specific items on the accrual financial statements. We will work through the most common items on the balance sheet and income statement to develop an understanding of those items. While we will consider specific items, we will also be building a thought process that we can apply to any future accounting items - even if they are topics that we do not cover in this course. That will allow you to confidently use accounting for years to come, regardless of changes in items or in the specific accounting rules. There are two lessons in this module. The first will cover revenue and the related balance sheet item of accounts receivable. The second lesson will cover costs of goods sold and inventory. We will cover the conceptual economics of each, discuss the current accounting rules and end with a video that applies our bookkeeping tools. The readings for each lesson provide more details. ...
Reading
7 videos (Total 63 min), 2 материалов для самостоятельного изучения, 4 тестов
Video7 видео
Accounting Guidance on Revenue Recognition8мин
Bookkeeping for Revenue Recognition3мин
Accounting for the Allowance for Doubtful Accounts and the Bad Debt Expense9мин
What goes into Inventory and Cost of Goods Sold14мин
Which One Did We Sell? Inventory Cost Flow Assumptions14мин
Bookkeeping for Inventory Transactions4мин
Reading2 материала для самостоятельного изучения
Introduction and Overview of Lesson Seven5мин
Introduction and Overview of Lesson Eight5мин
Quiz4 практического упражнения
Revenue20мин
Allowance for Doubtful Accounts20мин
Inventory and Cost of Goods Sold20мин
Module Three Test30мин
Неделя
4
Часов на завершение
3 ч. на завершение

Long-Lived Assets

As firms operate, they often use long-lived assets to execute their business models. Some of these assets are tangible, such as factories or computers. Others are intangible, such as trademarks and brands. In either case, managers face the issue of determining how much of these items were used in each period as well as the related question of how much remains. In this module, we will examine the economics of such transactions as well how accountants reflect them on financial statements. This module will also cover the most nebulous of intangible assets - goodwill....
Reading
10 videos (Total 64 min), 5 материалов для самостоятельного изучения, 6 тестов
Video10 видео
Basic Bookkeeping for Depreciation5мин
Changing Depreciation Estimates4мин
Selling an Asset6мин
When an Asset is used to make another Asset9мин
How Do We Think About Non-Physical Assets?7мин
Bookkeeping for Amortization and Intangibles3мин
What is Goodwill?4мин
Calculating Goodwill8мин
Asset Impairments6мин
Reading5 материала для самостоятельного изучения
Introduction and Overview of Lesson Nine2мин
Introduction and Overview of Lesson Ten3мин
Introduction and Overview of Lesson Eleven1мин
Introduction and Oveview for Lesson Twelve2мин
Introduction and Overview of Lesson Thriteen2мин
Quiz6 практического упражнения
Basics of Depreciation12мин
More Advanced Depreciation Topics12мин
Intangible Assets6мин
Goodwill20мин
Impairments10мин
Quiz for Long Lived Assets40мин

Преподаватель

Avatar

Greg Miller

Professor
Ross School of Business

О University of Michigan

The mission of the University of Michigan is to serve the people of Michigan and the world through preeminence in creating, communicating, preserving and applying knowledge, art, and academic values, and in developing leaders and citizens who will challenge the present and enrich the future....

Часто задаваемые вопросы

  • Зарегистрировавшись на сертификацию, вы получите доступ ко всем видео, тестам и заданиям по программированию (если они предусмотрены). Задания по взаимной оценке сокурсниками можно сдавать и проверять только после начала сессии. Если вы проходите курс без оплаты, некоторые задания могут быть недоступны.

  • Оплатив сертификацию, вы получите доступ ко всем материалам курса, включая оцениваемые задания. После успешного прохождения курса на странице ваших достижений появится электронный сертификат. Оттуда его можно распечатать или прикрепить к профилю LinkedIn. Просто ознакомиться с содержанием курса можно бесплатно.

  • You can do this course standalone or to qualify for the residential component of the Finance for Strategic Decision-Making Executive Education program.

  • The Finance for Strategic Decision-Making Executive Education program is a hybrid learning opportunity consisting of two digital courses in Accounting and Finance and a companion in-person experience working hands-on with the faculty and your classmates with data and real world problems to identify solutions and opportunities. With this new blended learning program, Michigan Ross is the 1st to combine the ease of access via digital learning with a unique, in-person direct application experience, all with the rigor expected from a globally top ranked business school. You will have to earn a verified certificate in the course to be eligible for the face-to-face program at the Ross School of Business. To learn more, visit http://michiganross.umich.edu/financestrategy.

  • The pricing of the verified certificate is different depending on whether the course is stand alone, as is the case with the Accounting course, or if the course is part of a Specialization, as is the Finance course. All specializations are offered on a monthly subscription model.

  • While the online courses can be taken in any order, generally completion of the Accounting course is recommended before the Finance portion as the application of concepts of Accounting are helpful to completing the Finance course.

  • You will gain:

    -An understanding of the structure of accounting information that is used to make decisions

    -Comfort in using financial statement information to analyze a situation.

    -The ability to synthesize information from various sources to develop a deeper understanding of a situation

    -The skills to analyze financial ratios as well as creating ratios and metric that are custom to the issue you are studying

    -A deep understanding of analytical and financial frameworks to make value-enhancing decisions

    -The ability to conduct detailed and rigorous valuation analyses of both projects and companies

    -Comfort in understanding the financial analyses conducted by colleagues in your organization in proposals and critiques

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