This course builds upon what you learned in Financial Accounting: Foundations and Financial Accounting: Advanced Topics and introduces you to formal foundations of financial accounting. The main purpose of the course is to familiarize you with technical terms in financial accounting, such as debit, credit and T-account. While knowledge on technical aspects of financial accounting is not necessary to understand and interpret financial statements, this knowledge is critical to be able to understand advanced topics in accounting. Formal Financial Accounting is a prerequisite course for the University of Illinois' iMSA program and the terminology we will cover will be used throughout the courses in iMSA program.
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Formal Financial Accounting
Иллинойсский университет в Урбане-ШампейнеОб этом курсе
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Субтитры: Арабский, Французский, Португальский (Европа), Русский, Английский, Испанский
Гибкие сроки
Назначьте сроки сдачи в соответствии со своим графиком.
Сертификат, ссылками на который можно делиться с другими людьми
Получите сертификат по завершении
100% онлайн
Начните сейчас и учитесь по собственному графику.
Средний уровень
Прибл. 10 часов на выполнение
Английский
Субтитры: Арабский, Французский, Португальский (Европа), Русский, Английский, Испанский
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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.
Программа курса: что вы изучите
2 ч. на завершение
Course Orientation
In this module, you will become familiar with the course, your instructor, your classmates, and your learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.
2 ч. на завершение
2 видео ((всего 2 мин.)), 5 материалов для самостоятельного изучения, 1 тест
2 ч. на завершение
Module 1: Introduction to Financial Accounting Terminology
Accounting is the language of business. Managers communicate results of operations within a firm through accounting to various financial information users including investors and creditors. The main purpose of this module is to familiarize you with technical terms in financial accounting such as debit, credit, and T-account.
2 ч. на завершение
4 видео ((всего 19 мин.)), 1 материал для самостоятельного изучения, 4 тестов
3 ч. на завершение
Module 2: Formal Financial Accounting for Assets
One of the major components of a balance sheet is assets. Accounts receivables, inventories, and plant, property, and equipment constitute a major part of the assets. Understanding accounting for these accounts will help you uncover how these accounts change over time, their valuation, and their usefulness in managerial decision making.
3 ч. на завершение
4 видео ((всего 24 мин.)), 2 материалов для самостоятельного изучения, 4 тестов
2 ч. на завершение
Module 3: Formal Financial Accounting for Liabilities and Shareholders’ Equity
The major sources of financing for many firms are liabilities and equity. Firms routinely finance their operations through various liabilities including accounts payables, bank loans, and bonds. They also raise funds from their investors through IPOs and SEOs. Finally, retained earnings (earnings earned but not distributed to investors) constitute a significant source of financing. Accounting for liabilities and shareholders’ equity will help you understand how formal financial accounting for liabilities and shareholders’ equity accounts are conducted.
2 ч. на завершение
4 видео ((всего 19 мин.)), 1 материал для самостоятельного изучения, 4 тестов
1 ч. на завершение
Module 4: Applications of Formal Financial Accounting
The accounting cycle starts with financial transactions, and continues with journalizing these transactions and posting the journal entries on the ledger. At the end of the year, the trial balance is prepared. The final step is to prepare financial statements from trial balance numbers. This module will go over a comprehensive exercise, which will track the accounting cycle of a firm from its establishment until its fiscal year-end financial statements.
1 ч. на завершение
2 видео ((всего 15 мин.)), 2 материалов для самостоятельного изучения, 1 тест
Рецензии
Лучшие отзывы о курсе FORMAL FINANCIAL ACCOUNTING
от партнера AR29 окт. 2021 г.
As being a scholar of Management Sciences I really appreciate that this course helped me to lean and revise my concepts that I have already studied. Thanks to PIDE and Coursera.
от партнера NP20 янв. 2021 г.
Very helpful and full of information. In my opinion it would be even better if it was a bit slower and a bit more analytical. My 4 stars is more like 4 stars and a half.
от партнера AL8 дек. 2017 г.
The lectures are great and easy to understand, and the examples are well explained and easy to follow. The professor explains the material in a very understandable way .
от партнера JO13 февр. 2020 г.
I recommend this course for non-accounting people, who want to learn and start to know accounting. If you make the exercises and examples you can learn a lot.
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