Об этом курсе
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Начните сейчас и учитесь по собственному графику.
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Начальный уровень

Начальный уровень

No prior experience needed to participate in and benefit from this course.

Часов на завершение

Прибл. 18 часа на выполнение

Предполагаемая нагрузка: 5 weeks of study, 2-3 hours/week...
Доступные языки

Английский

Субтитры: Английский

Чему вы научитесь

  • Check

    How to use journal entries to record transactions and prepare and use t-accounts to summarize transactions recorded during an accounting period

  • Check

    The three most commonly used financial statements and how they fit together

  • Check

    How to prepare these financial statements based on transactions recorded during an accounting period

  • Check

    How to draw basic conclusions about a company's financial health

Приобретаемые навыки

Financial AccountingAccountingFinancial StatementBalance Sheet
100% онлайн

100% онлайн

Начните сейчас и учитесь по собственному графику.
Гибкие сроки

Гибкие сроки

Назначьте сроки сдачи в соответствии со своим графиком.
Начальный уровень

Начальный уровень

No prior experience needed to participate in and benefit from this course.

Часов на завершение

Прибл. 18 часа на выполнение

Предполагаемая нагрузка: 5 weeks of study, 2-3 hours/week...
Доступные языки

Английский

Субтитры: Английский

Программа курса: что вы изучите

Неделя
1
Часов на завершение
3 ч. на завершение

Introduction to Financial Accounting, the Financial Statements, and the Balance Sheet

During this first week, we’ll learn about the context for financial accounting, including the informational role it plays for both internal and external audiences. We’ll explain accounting standards, which ensure financial information is conveyed clearly and effectively. Finally, we’ll describe the three primary financial statements as part of a recurring accounting process, called the accounting cycle, and then dive into one of those statements: the Balance Sheet (BS)....
Reading
14 видео ((всего 65 мин.)), 1 материал для самостоятельного изучения, 2 тестов
Video14 видео
What Is Accounting?53s
3 Sets of Books3мин
An Informational Role for Financial Accounting2мин
Accounting Standards Inside the U.S.11мин
Accounting Standards Outside the U.S.5мин
The Financial Statements1мин
The Financial Statements: A Framework3мин
The Accounting Cycle2мин
The Balance Sheet5мин
Assets14мин
Liabilities8мин
Owners' Equity1мин
The Balance Sheet: A Summary2мин
Reading1 материал для самостоятельного изучения
Course Overview10мин
Quiz2 практического упражнения
Week 1 Practice Quiz36мин
Week 1 Graded Quiz36мин
Неделя
2
Часов на завершение
2 ч. на завершение

Introduction to Recording Transactions

After learning about the Balance Sheet, we’re ready to move on to using journal entries to record transactions, then t-accounts to summarize transactions recorded during an accounting period. We’ll apply those tools to record transactions for a fictional startup company, The Garden Spot, during its first year of operations (TGS Year 1). As we go along, we’ll also evaluate the effect of transactions on the balance sheet equation to ensure it remains balanced....
Reading
13 видео ((всего 61 мин.)), 2 тестов
Video13 видео
T-Accounts: A Tutorial4мин
Journal Entries: A Tutorial3мин
Recording Transactions: Example 15мин
Recording Transactions: Example 24мин
Recording Transactions: Example 36мин
Recording Transactions: Your Turn10мин
Introduction to TGS Year 15мин
TGS Year 1: Transaction 16мин
TGS Year 1: Transaction 24мин
TGS Year 1: Transaction 32мин
TGS Year 1: Transaction 41мин
TGS Year 1: Transaction 5 and a Summary3мин
Quiz2 практического упражнения
Week 2 Practice Quiz36мин
Week 2 Graded Quiz36мин
Неделя
3
Часов на завершение
2 ч. на завершение

The Income Statement, Revenue and Expense Transactions, and Adjusting Entries

Now that we’ve learned the fundamentals of recording transactions, we’re ready to dive into another financial statement: the Income Statement (IS). After learning about the Income Statement, we’ll record revenue and expense transactions, and summarize these transactions in a special account. Finally, we'll record adjusting entries in accordance with accrual accounting, prior to the preparation of the financial statements....
Reading
14 видео ((всего 94 мин.)), 2 тестов
Video14 видео
Revenues5мин
Expenses9мин
The Income Statement: A Summary2мин
Revenue and Expense Transactions: A Tutorial11мин
Recording Revenue and Expense Transactions: Your Turn7мин
TGS Year 1: Transaction 67мин
TGS Year 1: Transaction 72мин
TGS Year 1: Transaction 84мин
Adjusting Entries: A Tutorial9мин
Recording Adjusting Entries: Your Turn16мин
TGS Year 1: Transaction 93мин
TGS Year 1: Transaction 104мин
TGS Year 1: Transaction 11 and a Summary4мин
Quiz2 практического упражнения
Week 3 Practice Quiz24мин
Week 3 Graded Quiz24мин
Неделя
4
Часов на завершение
3 ч. на завершение

The Statement of Cash Flows, Financial Statement Preparation

After learning about the Income Statement, revenue and expense transactions, and adjusting entries, we’re ready to move on to preparing our end-of-period financial statements. We’ll prepare the Income Statement and Balance Sheet based on the transactions that have been recorded. Then, we’ll dive into the Statement of Cash Flows (SCF) and learn how to prepare that financial statement. Finally, we’ll briefly discuss closing entries, since we've been preparing them as we've been going along!...
Reading
16 видео ((всего 108 мин.)), 2 тестов
Video16 видео
TGS Year 1: Preparing the Income Statement7мин
TGS Year 1: Preparing the Balance Sheet6мин
TGS Year 1: Revisiting the Financial Statement Framework2мин
A Managerial Approach to Recording Transactions6мин
Transactions from the Viewpoint of a Manager17мин
Introduction to the Statement of Cash Flows6мин
Explaining the Change in Cash: A Tutorial10мин
TGS Year 1: Preparing the Operating Activities Section of the Statement of Cash Flows10мин
TGS Year 1: Preparing the Investing Activities Section of the Statement of Cash Flows2мин
TGS Year 1: Preparing the Financing Activities Section of the Statement of Cash Flows6мин
Closing Entries40s
The Statement of Cash Flows: A Conceptual Understanding10мин
TGS Year 1: Using the Direct Method to Prepare the Statement of Cash Flows6мин
TGS Year 1: Using the Indirect Method to Prepare the Statement of Cash Flows8мин
The Direct and Indirect Methods: A Summary3мин
Quiz2 практического упражнения
Week 4 Practice Quiz24мин
Week 4 Graded Quiz24мин

Преподаватель

Avatar

Luann J. Lynch

Almand R. Coleman Professor of Business Administration
Darden School of Business

О University of Virginia

A premier institution of higher education, The University of Virginia offers outstanding academics, world-class faculty, and an inspiring, supportive environment. Founded by Thomas Jefferson in 1819, the University is guided by his vision of discovery, innovation, and development of the full potential of students from all walks of life. Through these courses, global learners have an opportunity to study with renowned scholars and thought leaders....

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