Об этом курсе: Financial Accounting is often called the language of business; it is the language that managers use to communicate the firm's financial and economic information to external parties such as shareholders and creditors. Nobody working in business can afford financial illiteracy. Whether you run your own business, work as a manager or are just starting your career, you want to understand financial information and be able to interact with accountants, controllers, and financial managers. You want to talk business! This course will provide you with the accounting language's essentials. Upon completion, you should be able to read and interpret financial statements for business diagnosis and decision-making. More importantly, you will possess the conceptual base to keep learning more sophisticated accounting and finance on your own. Do not forget that, as with any other language, becoming proficient with accounting requires constant practice.
Для кого этот курс: This course if primarily aimed at recent college graduates just beginning their career and anyone (managers, entrepreneurs, etc.) who needs to understand basic accounting concepts on the job.
Автор: Школа бизнеса IESE
Преподаватели: Marc Badia, Assistant Professor
Accounting and Control
| Основные сведения | Course 1 of 5 in the Foundations of Management Specialization |
| Уровень | Beginner |
| Выполнение | 4 weeks of study, 2-4 hours/week |
| Язык | English |
| Требования к аппаратным средствам | None |
| Как пройти курс | Чтобы пройти курс, выполните все оцениваемые задания. |
| Оценки пользователей |
Программа курса
НЕДЕЛЯ 1
Course Overview & Week 1: Introduction to Accounting - The Balance Sheet
Welcome! Before you start today's videos, please have a look at the syllabus. In this first session, I'll give you an overview of what accounting is all about and why it's important to have a basic proficiency in this "language." In addition, I'll introduce one of the most important financial reports - the balance sheet - and a practical real-world case so you can put theory into practice. Objectives: To gain insight into the essence of accounting and become familiar with the balance sheet and its purpose.
10 видео, 7 материалов для самостоятельного изучения
- Reading: Course Overview & Syllabus
- Reading: Reminder of Coursera's Honor Code
- Reading: About Week 1
- Reading: Transactions Week 1
- Видео: Introduction - Welcome to the Course
- Видео: 1. Accounting: The Language of Business
- Видео: 2. Practice Case: The Campus Bookstore I
- Видео: 3. Practice Case: The Campus Bookstore II
- Видео: 4. Accounting for our First Transactions
- Видео: 5. Accounting for More Transactions
- Видео: 6. Explaining the Balance Sheet
- Видео: 7. Defining an Asset
- Видео: 8. Defining a Liability
- Видео: 9. Recap
- Reading: Required Reading Week 1: "The Balance Sheet"
- Reading: Required Reading Week 1: "Introduction to Financial Accounting"
- Reading: Quiz 1 with Solutions
Оцениваемый: Quiz Week 1
НЕДЕЛЯ 2
Week 2: The Income Statement
Now that you are familiar with the balance sheet, in week two we'll learn how to account for a variety of transactions. In addition, I'll introduce you to another key financial report: the income statement. Course objectives: To be able to recognize a broader range of transactions on the balance sheet and to become familiar with the income statement.
11 видео, 5 материалов для самостоятельного изучения
- Reading: About Week 2
- Reading: Transactions Week 2
- Видео: 1. Introduction to Week 2
- Видео: 2. Recap of Week 1
- Видео: 3. Purchasing More Inventory
- Видео: 4. Sales and Cost of Goods Sold
- Видео: 5. Selling, General and Administrative Expenses
- Видео: 6. Some Collections and Payments of Cash
- Видео: 7. Depreciation and Amortization
- Видео: 8. Interest from Bank Loan and Taxes
- Видео: 9. Preparing the Balance Sheet
- Видео: 10. Introducing the Income Statement
- Видео: 11. Recap of Week 2 and Conclusions
- Reading: Required Reading Week 2: "The Income Statement"
- Reading: Required Reading Week 2: "Introduction to Financial Accounting"
- Reading: Quiz 2 with Solutions
Оцениваемый: Quiz Week 2
НЕДЕЛЯ 3
Week 3: The Cash Flow Statement
Now that you have a good grasp of the balance sheet and income statement, I'll help you master how to recognize the transactions we went over in week two. I'll also introduce a third financial report - the cash flow statement - and discuss liquidity. Course objectives: To understand the difference between liquidity and profitability, become familiar with T-accounts and gain insight into the purpose of the cash flow report.
14 видео, 4 материалов для самостоятельного изучения
- Reading: About Week 3
- Reading: Transactions Week 3
- Видео: 1. Introduction to Week 3
- Видео: 2. Recap of Week 2
- Видео: 3. T-Accounts and Journal Entries
- Видео: 4. Setting up T-Accounts for the Campus Bookstore
- Видео: 5. Sales, Cost of Goods Sold, Collections from Customers and Payment to Suppliers
- Видео: 6. Other Operating Costs
- Видео: 7. Transactions with Non-Current Assets
- Видео: 8. Bank Loans and Interest
- Видео: 9. Taxes, Closing Entries and Payments of Dividends
- Видео: 10. Preparing the Balance Sheet
- Видео: 11. Preparing the Income Statement
- Видео: 12. Introducing the Cash Flow Statement I
- Видео: 13. Introducing the Cash Flow Statement II
- Видео: 14. Recap of Week 3 and Conclusions
- Reading: Required Reading Week 3: "The Statement of Cash Flows"
- Reading: Quiz 3 with Solutions
Оцениваемый: Quiz Week 3
НЕДЕЛЯ 4
Week 4: Accrual Accounting
By using accrual accounting we can measure performance when a financial transaction takes place, even if no cash has actually changed hands. In this final session, we'll discuss the difference between accrual and cash accounting and also read and interpret a real enterprise's financial statements. Course objectives: By the end of the session, you will be able to handle numerous transactions for the purposes of financial reporting, and understand the advantages of accrual accounting.
11 видео, 5 материалов для самостоятельного изучения
- Reading: About Week 4
- Reading: Transactions Week 4
- Видео: 1. Introduction to Week 4
- Видео: 2. Recap of Week 3
- Видео: 3. Accrual accounting vs. cash accounting
- Видео: 4. Measuring performance with accrual accounting
- Видео: 5. A few examples: prepaid insurance, accrued interest and advances from customers
- Видео: 6. Performance evolution of the Campus Bookstore I
- Видео: 7. Performance evolution of the Campus Bookstore II
- Видео: 8. Reading and interpreting real financial statements I
- Видео: 9. Reading and interpreting real financial statements II
- Видео: 10. Advanced topics you can explore on your own
- Видео: 11. Conclusions
- Reading: Quiz 4 Part I with Solutions
- Reading: Quiz Week 4 Background Information for Reference
- Reading: Recommended Reading
Оцениваемый: Quiz Week 4 - Part 1
Оцениваемый: Quiz Week 4 - Part 2
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Авторы
Школа бизнеса IESE
For over fifty years, IESE, the graduate business school of the University of Navarra, has been at the forefront of management education, developing and inspiring business leaders who strive to make a deep, positive and lasting impact on the people, companies and society they serve.
Стоимость
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Рейтинги и отзывы
An exceptional course !! Thank you all for having me.
Thank God, I knew my profession in coursera, "Project Management", I am studying to professionalize and manage to structure my professional career.
for me it is very important Operational Finance and transcendental Accounting, I would like to achieve specialization and if possible a master's degree.
of the Operational Finance course, I liked the accounting structures, accounting sheets.
Great course. Cohesive, incisive and insightful. A pleasure.
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JT
Sencillo y sustancial, excelente para comenzar y conocer criterios de contabilidad aplicados a administración y toma de decisiones en las empresas. Totalmente recomendado para principiantes y no tan principiantes.