Informações sobre o curso
4.8
15 classificações
1 avaliações

100% online

Comece imediatamente e aprenda em seu próprio cronograma.

Prazos flexíveis

Redefinir os prazos de acordo com sua programação.

Nível intermediário

Aprox. 31 horas para completar

Sugerido: 8 weeks of study, 6-8 hours a week...

Inglês

Legendas: Inglês

100% online

Comece imediatamente e aprenda em seu próprio cronograma.

Prazos flexíveis

Redefinir os prazos de acordo com sua programação.

Nível intermediário

Aprox. 31 horas para completar

Sugerido: 8 weeks of study, 6-8 hours a week...

Inglês

Legendas: Inglês

Programa - O que você aprenderá com este curso

Semana
1
1 hora para concluir

About the Course

In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course. ...
1 vídeo (total de (Total 2 mín.) min), 4 leituras, 1 teste
1 vídeos
4 leituras
Syllabus10min
About the Discussion Forums10min
Update Your Profile10min
Build a Learning Community with Social Media10min
1 exercício prático
Orientation Quiz8min
2 horas para concluir

Module 1 Postretirement Benefits Part 1

In this module, you will be introduced to the accounting by employers for employee postretirement benefits. We will explore the basic features of accounting for defined benefit plans, including benefit obligations, plan assets, and the components of net periodic benefit cost. The discussion includes accounting for changes in net pension asset or liability that are recognized in other comprehensive income....
5 vídeos (total de (Total 53 mín.) min), 1 leitura, 6 testes
5 videos
Pension Assets and Liabilities11min
Net Periodic Benefit Cost and Other Comprehensive Income11min
Postretirement Benefits: Defined Benefit Pension Example8min
Individual Plans4min
1 leituras
Module 1 Overview and Resources10min
6 exercícios práticos
Lesson 1.1 Knowledge Check4min
Lesson 1.2 Knowledge Check2min
Lesson 1.3 Knowledge Check2min
Lesson 1.4 Knowledge Check4min
Lesson 1.5 Knowledge Check2min
Module 1 Quiz14min
Semana
2
1 hora para concluir

Module 2 Postretirement Benefits Part 2

In this module, you will continue your study of the employer's accounting for employee retirement benefits, including health care plans, multi-employer plans, and defined contribution plans. We will learn the definitions of curtailment and settlement and the impact of each on the financial statements. The module also describes defined contribution plans and multi-employer plans. The module will wrap up with a brief discussion of some of the major differences between US GAAP and IFRS. ...
4 vídeos (total de (Total 45 mín.) min), 1 leitura, 5 testes
4 videos
Settlements and Curtailments15min
Defined Contribution and Multiemployer Plans10min
IFRS8min
1 leituras
Module 2 Overview and Resources10min
5 exercícios práticos
Lesson 2.1 Knowledge Check2min
Lesson 2.2 Knowledge Check2min
Lesson 2.3 Knowledge Check2min
Lesson 2.4 Knowledge Check4min
Module 2 Quiz16min
Semana
3
2 horas para concluir

Module 3 Equity

In this module, the conversation changes from liabilities to equity. You will learn how to account for the issuance of common stock and basic transactions such as cash dividends, stock dividends, stock splits, and the purchase and reissuance of treasury stock. The module also includes a discussion of preferred stock and accumulated other comprehensive income....
5 vídeos (total de (Total 57 mín.) min), 1 leitura, 6 testes
5 videos
Equity: Results of Operations14min
Equity: Accumulated Other Comprehensive Income10min
Equity: Preferred Stock10min
Equity: Retirements and Treasury Stock9min
1 leituras
Module 3 Overview and Resources10min
6 exercícios práticos
Lesson 3.1 Knowledge Check4min
Lesson 3.2 Knowledge Check4min
Lesson 3.3 Knowledge Check2min
Lesson 3.4 Knowledge Check2min
Lesson 3.5 Knowledge Check2min
Module 3 Quiz22min
Semana
4
2 horas para concluir

Module 4 Share-Based Payments

In this module, you will be introduced to share-based payments, such as stock options. We will learn the different models used in valuing equity instruments. This module will begin with a simple example for the accounting of employee stock options, and will then build on that to include forfeitures and graded vesting. The module will conclude with a discussion of stock appreciation rights and restricted shares....
7 vídeos (total de (Total 58 mín.) min), 1 leitura, 8 testes
7 videos
Share-Based Payments: Employee Stock Options5min
Shared-Based Payments: Forfeitures7min
Graded Vesting and Performance Conditions7min
Share-Based Payments: Liabilities and Modifications8min
Share-Based Payments: Stock Appreciation Rights8min
Restricted Shares5min
1 leituras
Module 4 Overview and Resources10min
8 exercícios práticos
Lesson 4.1 Knowledge Check2min
Lesson 4.2 Knowledge Check6min
Lesson 4.3 Knowledge Check2min
Lesson 4.4 Knowledge Check2min
Lesson 4.5 Knowledge Check2min
Lesson 4.6 Knowledge Check2min
Lesson 4.7 Knowledge Check2min
Module 4 Quiz18min
Semana
5
1 hora para concluir

Module 5 Earnings Per Share

In this module, you will be introduced to the concept of earnings per share (EPS). You will learn how to account for basic EPS and diluted EPS. The module includes discussion of how preferred stock, options, and conversion features affect the numerator and denominator when calculating basic and diluted EPS. The module continues with the discussion of the mechanics of the if-converted and treasury stock methods, and the accounting for antidilutive securities. ...
5 vídeos (total de (Total 49 mín.) min), 1 leitura, 6 testes
5 videos
Earnings Per Share: Basic EPS10min
Diluted EPS: If-Converted Method12min
Diluted EPS: Treasury Stock Method11min
Diluted EPS: Antidilution9min
1 leituras
Module 5 Overview and Resources10min
6 exercícios práticos
Lesson 5.1 Knowledge Check2min
Lesson 5.2 Knowledge Check4min
Lesson 5.3 Knowledge Check4min
Lesson 5.4 Knowledge Check2min
Lesson 5.5 Knowledge Check2min
Module 5 Quiz12min
Semana
6
2 horas para concluir

Module 6 Accounting Changes

In this module, you will be introduced to the accounting for changes in accounting principles, changes in accounting estimates, and correction of errors from a previous period. The module will discuss the three techniques used when a new standard is adopted: retrospective, modified retrospective, and prospective. ...
5 vídeos (total de (Total 56 mín.) min), 1 leitura, 5 testes
5 videos
Accounting Changes Example: Change in Principle8min
Accounting Changes: Changes in Estimates11min
Accounting Changes: Error Correction10min
Accounting Changes: Transition7min
1 leituras
Module 6 Overview and Resources10min
5 exercícios práticos
Lesson 6.1 Knowledge Check4min
Lesson 6.2 Knowledge Check2min
Lesson 6.3 Knowledge Check2min
Lesson 6.4 Knowledge Check2min
Module 6 Quiz16min
Semana
7
3 horas para concluir

Module 7 Statement of Cash Flows

In this module, you will be introduced to the statement of cash flows. We will learn how to classify cash flows as investing, financing, or operating activities. The module will conclude with a comparison of the statement of cash flows prepared using the direct and indirect methods....
4 vídeos (total de (Total 43 mín.) min), 1 leitura, 5 testes
4 videos
Statement of Cash Flows: Classification10min
Statement of Cash Flows: Direct Method10min
Statement of Cash Flows: Indirect Method9min
1 leituras
Module 7 Overview and Resources10min
4 exercícios práticos
Lesson 7.1 Knowledge Check4min
Lesson 7.2 Knowledge Check4min
Lesson 7.3 Knowledge Check4min
Module 7 Quiz10min
Semana
8
2 horas para concluir

Module 8 Review and Evaluation

In this module, there will be a review of the seven previous modules. We review the concepts of: defined benefit plans, health care retirement plans, defined contribution plans, common stock issuances, stock dividends and splits, preferred stock, employee stock options and forfeitures, SARs and RSUs, basic and diluted EPS, the three accounting change techniques, rollover and iron curtain methods, and the direct and indirect methods of presenting the statement of cash flows. All of these concepts were previously discussed. ...
7 vídeos (total de (Total 43 mín.) min), 2 leituras, 1 teste
7 videos
Review of Retiree Medical Benefits7min
Review of Equity6min
Review of Share-Based Payments7min
Review of EPS4min
Review of Accounting Changes6min
Review of Statement of Cash Flow3min
2 leituras
Module 8 Overview and Resources10min
Course Wrap-Up10min
1 exercício prático
Module 8 Quiz28min

Instrutores

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John Hepp

Clinical Assistant Professor of Accountancy
Department of Accountancy

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Este curso é parte da graduação 100% on-line Master of Science in Accountancy (iMSA) da Universidade de Illinois em Urbana-ChampaignUniversidade de Illinois em Urbana-Champaign. Caso seja aceito para o programa completo, seus cursos contarão para sua graduação.

Sobre Universidade de Illinois em Urbana-ChampaignUniversidade de Illinois em Urbana-Champaign

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. ...

Sobre o Programa de cursos integrados Financial Reporting

The Financial Reporting Specialization focuses on the role of financial accounting principles and processes in creating and reporting an organization’s financial statements. Learners who complete this specialization will be able to (1) use financial accounting principles to create and/or process an organization’s financial statements and (2) analyze financial statements to assess an organization’s financial position....
Financial Reporting

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