Master the technical skills needed to analyze financial statements and disclosures for use in financial analysis, and learn how accounting standards and managerial incentives affect the financial reporting process. By the end of this course, you’ll be able to read the three most common financial statements: the income statement, balance sheet, and statement of cash flows. Then you can apply these skills to a real-world business challenge as part of the Wharton Business Foundations Specialization.
Этот курс входит в специализацию ''Специализация Основы бизнеса'
Введение в финансовый учёт
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124,406Приобретаемые навыки
Financial AccountingAccountingFinancial StatementBalance Sheet
Программа курса: что вы изучите
Неделя
14 ч. на завершение
Week 1: Introduction and Balance Sheet
To learn a foreign language like Accounting, you need quite a bit of practice in the basic foundations (grammar, syntax, idioms, etc.). This material is absolutely essential for being able to read and to understand books written in the language (in our case, financial statements.). This week, we will start building these foundations. We will start with an overview of financial reporting. What types of reports are required? Who makes the rules? Who enforces the rules? Then, we will cover the balance sheet equation and define/discuss Assets, Liabilities, and Stockholders' Equity. We will introduce debit-credit bookkeeping and do lots of practice in translating transactions into debits and credits. Finally, we will introduce a case of a start-up company to provide you insights into all of the steps necessary to go from recording the first transactions of a new business all the way through its first set of financial statements.
9 видео ((всего 128 мин.)), 7 материалов для самостоятельного изучения, 2 тестов
9 видео
1.1.2: Financial Reporting Example12мин
1.2.1: Balance Sheet Equation12мин
1.2.2: Assets, Liabilities, and Stockholders' Equity19мин
1.3.1: Debit and Credit Bookkeeping I13мин
1.3.2: Debit and Credit Bookkeeping II16мин
1.4.1: Relic Spotter Case, Part 116мин
1.4.2: Relic Spotter Case, Part 215мин
1.5: 3M Company: Tour of an Annual Report10мин
7 материала для самостоятельного изучения
Syllabus10мин
Frequently Asked Questions10мин
PDF files for videos10мин
PDF files for videos10мин
PDF files for videos10мин
PDF files for videos10мин
PDF files for videos10мин
2 практического упражнения
Learning check-in2мин
Homework #120мин
Неделя
23 ч. на завершение
Week 2: Accrual Accounting and the Income Statement
We will start with a discussion of Accrual Accounting and how it affects the recognition of the Income Statement accounts: Revenues and Expenses. Then, we will cover adjusting entries, which are needed to prepare our internal books for the upcoming financial statements. Finally, we will discuss closing entries and the preparation of the Balance Sheet and Income Statement. At each stage, we will continue to work on the case of our start-up company. If you are not sick and tired of journal entries by the end of this week, then I have not done my job!
8 видео ((всего 110 мин.)), 6 материалов для самостоятельного изучения, 1 тест
8 видео
2.2: Relic Spotter Case, Part 312мин
2.3.1: Adjusting Entries I15мин
2.3.2: Adjusting Entries II14мин
2.4.1: Relic Spotter Case, Part 4a11мин
2.4.2: Relic Spotter Case, Part 4b9мин
2.5: Financial Statements and Closing Entries16мин
2.6: 3M Company: Income Statement and Balance Sheet9мин
6 материала для самостоятельного изучения
PDF files for videos10мин
PDF files for videos10мин
PDF files for videos10мин
PDF files for videos10мин
PDF files for videos10мин
PDF files for videos10мин
1 практическое упражнение
Homework #220мин
Неделя
33 ч. на завершение
Week 3: Cash Flows
Cash is King! We will start with the classification of cash flows into operating, investing, and financing activities. Then, we will work on preparing and analyzing the Statement of Cash Flows. We will wrap up the case on the start-up company by preparing and analyzing its Statement of Cash Flows. Finally, we will discuss the differences between Earnings, Cash from Operations, EBITDA, and Free Cash Flow.
7 видео ((всего 115 мин.)), 4 материалов для самостоятельного изучения, 1 тест
7 видео
3.1.2: Relic Spotter Case, Part 516мин
3.2.1: Statement of Cash Flows14мин
3.2.2: Relic Spotter Case, Part 617мин
3.3.1: More SCF Topics and EBITDA17мин
3.3.2: Cash Flow vs. EBITDA Examples21мин
3.4: 3M Company: Cash Flows13мин
4 материала для самостоятельного изучения
PDF files for videos10мин
PDF files for videos10мин
PDF files for videos10мин
PDF files for videos10мин
1 практическое упражнение
Homework #320мин
Неделя
42 ч. на завершение
Week 4: Ratio Analysis and Final Exam
We will have our final exam this week. Because of the exam, I will cover Ratio Analysis, which will not involve any "new" material. While we will define and discuss a number of ratios, they will all basically involve dividing one accounting number by another. But, the analysis of what those ratios mean will involve a deep understanding of Balance Sheet and Income Statement accounts. Thus, the Ratio Analysis videos will help provide a nice review of the material, which will help you prepare for the exam. However, there will be no questions about ratio analysis on the exam. The only thing left to do after this exam is to impress your family, friends, and co-workers with your vast knowledge of Financial Accounting!
5 видео ((всего 73 мин.)), 3 материалов для самостоятельного изучения, 2 тестов
5 видео
4.2: Plainview Technology Case, Part 116мин
4.3: Plainview Technology Case, Part 219мин
4.4: Plainview Technology Case, Part 310мин
4.5: 3M Company: Ratios5мин
3 материала для самостоятельного изучения
PDF files for videos10мин
PDF files for videos10мин
PDF files for videos10мин
2 практического упражнения
Final Exam, Part 124мин
Final Exam, Part 216мин
42%
начал новую карьеру, пройдя эти курсы
33%
получил значимые преимущества в карьере благодаря этому курсу
Лучшие рецензии
I took Brian Bushee's course and found him to be one of the BEST INSTRUCTORS I'VE EVER HAD IN MY ENTIRE LIFE. If you've had trouble with accounting courses in the past, HE IS THE INSTRUCTOR FOR YOU!!!
great course simple to understand and very entertaining. i really like the idea of the virtual students they add a nice touch to the course and the instructions and provide good questions and answers
Преподаватели
Brian J Bushee
The Geoffrey T. Boisi ProfessorAccounting
О Пенсильванский университет
The University of Pennsylvania (commonly referred to as Penn) is a private university, located in Philadelphia, Pennsylvania, United States. A member of the Ivy League, Penn is the fourth-oldest institution of higher education in the United States, and considers itself to be the first university in the United States with both undergraduate and graduate studies.
О специализации ''Основы бизнеса'
In this Specialization, you’ll develop basic literacy in the language of business, which you can use to transition to a new career, start or improve your own small business, or apply to business school to continue your education. In five courses, you’ll learn the fundamentals of marketing, accounting, operations, and finance. In the final Capstone Project, you’ll apply the skills learned by developing a go-to-market strategy to address a real business challenge.
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