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Предполагаемая нагрузка: 6 weeks of study, 6-8 hours/week...
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Английский

Субтитры: Английский

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Financial AccountingFinancial StatementAccountingGenerally Accepted Accounting PrinciplesAccounting Terminology
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Предполагаемая нагрузка: 6 weeks of study, 6-8 hours/week...
Доступные языки

Английский

Субтитры: Английский

Программа курса: что вы изучите

Неделя
1
Часов на завершение
2 ч. на завершение

Week 5: Introduction and Working Capital Assets

Now that we have a solid grasp of the foundations from the Introduction to Financial Accounting course, we are going to work our way around the Balance Sheet to discuss various types of Assets, Liabilities, and Stockholders' Equity (along with their associated Revenues and Expenses) in more detail. We kick off with Accounts Receivable and the problem that some customers that buy goods on credit will not actually pay us. We will look at the computation, disclosure, and analysis of such "Bad Debts". We will also briefly discuss other Accounts Receivable issues such as Factoring and Securitization. Then, we will move on to Inventory. We will discuss how Inventory accounting differs between retail and manufacturing firms. We will see how companies figure out the cost of the inventory they sold, which requires assumptions about cost flows. This discussion will lead us into covering one of the most infamous accounting topics: LIFO....
Reading
8 видео ((всего 115 мин.)), 1 материал для самостоятельного изучения, 1 тест
Video8 видео
Video 5.1.1: Accounts Receivable18мин
Video 5.1.2: Estimating Uncollectible Accounts14мин
Video 5.2: Accounts Receivable Disclosure Example14мин
Video 5.3.1: Inventory18мин
Video 5.3.2: LIFO vs. FIFO19мин
Video 5.4: Inventory Disclosure Example8мин
Video 5.5: 3M Company: Accounts Receivable and Inventory17мин
Reading1 материал для самостоятельного изучения
Frequently Asked Questions10мин
Quiz1 практическое упражнение
Homework #120мин
Неделя
2
Часов на завершение
3 ч. на завершение

Week 6: Long-lived Assets and Marketable Securities

This week, we will cover assets that represent longer-term investments. We will start with Property, Plant, and Equipment, covering questions like: What gets included in these accounts? How are they depreciated? What happens if their value is impaired? Then, we will cover similar questions for Intangible Assets, including Goodwill. Finally, we will discuss how companies account for investments in debt and equity securities and how the treatment for equity investments in other companies is determined by how much of the other company is owned....
Reading
8 видео ((всего 148 мин.)), 1 тест
Video8 видео
Video 6.1.2: Tangible Assets II20мин
Video 6.2: Intangible Assets and Goodwill17мин
Video 6.3: Long-lived Assets Disclosure Example16мин
Video 6.4.1: Marketable Securities I22мин
Video 6.4.2: Marketable Securities II12мин
Video 6.5: Marketable Securities Disclosure Example16мин
Video 6.6: 3M Company: Long-lived Assets & Marketable Securities23мин
Quiz1 практическое упражнение
Homework #220мин
Неделя
3
Часов на завершение
3 ч. на завершение

Week 007: Liabilities and Long-term Debt

We move to the right-hand side of the Balance Sheet this week with a look at Liabilities. We will start by covering time-value of money, which is the idea that $1 today is not worth the same as $1 in the future. Almost all liabilities involve a consideration of the time-value of money, so this will be an important foundation piece for you to understand. Then, we will cover accounting for bank debt, mortgages, and bonds. Next, we will move into the topic of "off-balance-sheet" liabilities with a discussion of Leases. ...
Reading
7 видео ((всего 166 мин.)), 1 тест
Video7 видео
Video 7.1.2: Time Value of Money: Present Value17мин
Video 7.1.3: Time Value of Money: Annuities24мин
Video 7.2.1: Long-Term Debt and Bonds I25мин
Video 7.2.2: Long-Term Debt and Bonds II28мин
Video 7.3: Leases28мин
Video 7.4: 3M Company: Long-Term Debt and Leases14мин
Quiz1 практическое упражнение
Homework #320мин
Неделя
4
Часов на завершение
3 ч. на завершение

Week 8: Deferred Taxes

There are two certainties in life, and we will cover one of them this week (the other is beyond the scope of the course). We will NOT teach you how to prepare your own tax return. Instead, we will discuss how companies have to prepare "two sets of books": their financial statements and their tax returns. The rules are different for these two sets of books, leading to permanent differences and to temporary differences. We will cover both types of differences, with a main focus on "deferred taxes", which are the byproduct of temporary or timing differences between tax reporting and financial reporting. Finally, we will touch on other tax issues, such as Net Operating Loss Carryforwards and the rule that requires companies to disclose how much they are trying to cheat on their taxes (sorry, that should say "use tax planning strategies to manage their taxable income")....
Reading
7 видео ((всего 130 мин.)), 1 тест
Video7 видео
Video 8.2.1: Deferred Tax Liabilities17мин
Video 8.2.2: Deferred Tax Assets and Tax Rate Changes20мин
Video 8.3: Valuation Allowances and NOLs14мин
Video 8.4: Income Tax Disclosure Example25мин
Video 8.5: Taxes, SCF, and Marketable Securities18мин
Video 8.6: 3M Company: Income Taxes13мин
Quiz1 практическое упражнение
Homework #420мин

Преподаватель

Avatar

Brian J Bushee

The Geoffrey T. Boisi Professor
Accounting

О University of Pennsylvania

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. ...

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