This course is the first course in a five-course Financial Reporting Specialization that covers the collection, processing, and communication of accounting information (via financial reports) about economic entities to interested parties (i.e., managers and external stakeholders such as stockholders and creditors). To gain the most relevant knowledge from these courses, learners should have taken a basic accounting course prior to this Specialization (which can be done through Coursera courses, such as any accounting course from the Fundamentals of Accounting Specialization: https://www.coursera.org/specializations/accounting-fundamentals). This Specialization focuses on accounting concepts, principles and theory with an emphasis on problems that arise in applying these concepts for external reporting purposes. Specific emphasis is placed on measurement of assets, liabilities, equities and income, as well as disclosure of additional information that may assist users understand the financial reports.
Этот курс входит в специализацию ''Специализация бухгалтерская отчетность'
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Специализация бухгалтерская отчетностьИллинойсский университет в Урбане-ШампейнеОб этом курсе
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Иллинойсский университет в Урбане-Шампейне
The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.
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Программа курса: что вы изучите
Course Orientation
You will become familiar with the course, your classmates, and our learning environment. The orientation will also help you obtain the technical skills required for the course.
Module 1: Financial Accounting Structure/Environment
We will learn the primary focus of financial accounting and learn about General Accepted Accounting Principles (GAAP) and their key assumptions, as well as compare them to International Financial Reporting Standards (IFRS).
Module 2: Review of Accounting Process
We will use the accounting equation to complete the processing cycle. We will also learn the basic types of month-end adjusting entries. More importantly, we will describe the four basic financial statements and how they relate to one another.
Module 3: Balance Sheet & Financial Disclosures
We will learn the nuances of the Balance Sheet as well as various forms of disclosures associated with financial statements, including the Auditors' Report and MD&A. We will also review several key liquidity and financing ratios. Lastly, we will learn what's included in the operating segment reporting and wrap up with a fun exercise on understanding your own personal Balance Sheet!
Module 4: Income Statement and Accounting Changes
We will learn the key components of the Income Statement (e.g., EPS) and its impact on shareholders’ equity. We will also distinguish income from continuing operations vs discontinued operations. Lastly, we will better understand the impact of various accounting changes.
Рецензии
- 5 stars83,64 %
- 4 stars14,11 %
- 3 stars1,54 %
- 2 stars0,34 %
- 1 star0,34 %
Лучшие отзывы о курсе ACCOUNTING ANALYSIS I: THE ROLE OF ACCOUNTING AS AN INFORMATION SYSTEM
تنرجو تدعيم الاسبوع السابع الخاص العقود طويلة الأجل لم نحصل على التعليم الواسع فيه
I do wish that there were more example problems in the videos. So that when I get to the knowledge check, the instructor has already walked through how to calculate the answer.
This is a very good course and an eye opener to all updated IFRS. Keep the good work Cousera and I will continue learning.
I really like this course. It is approachable to people who have no accounting knowledge and is very structure.
Специализация бухгалтерская отчетность: общие сведения
The Financial Reporting Specialization focuses on the role of financial accounting principles and processes in creating and reporting an organization’s financial statements. Learners who complete this specialization will be able to (1) use financial accounting principles to create and/or process an organization’s financial statements and (2) analyze financial statements to assess an organization’s financial position.
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