Informações sobre o curso
4.5
4 classificações
1 avaliações
Programa de cursos integrados
100% online

100% online

Comece imediatamente e aprenda em seu próprio cronograma.
Prazos flexíveis

Prazos flexíveis

Redefinir os prazos de acordo com sua programação.
Nível intermediário

Nível intermediário

Horas para completar

Aprox. 24 horas para completar

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

Inglês

Legendas: Inglês...
Programa de cursos integrados
100% online

100% online

Comece imediatamente e aprenda em seu próprio cronograma.
Prazos flexíveis

Prazos flexíveis

Redefinir os prazos de acordo com sua programação.
Nível intermediário

Nível intermediário

Horas para completar

Aprox. 24 horas para completar

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

Inglês

Legendas: Inglês...

Programa - O que você aprenderá com este curso

Semana
1
Horas para completar
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. ...
Reading
1 vídeo (Total de 2 min), 4 leituras, 1 teste
Video1 vídeos
Reading4 leituras
Syllabus10min
About the Discussion Forums10min
Update Your Profile10min
Build a Learning Community with Social Media10min
Quiz1 exercício prático
Orientation Quiz8min
Horas para completar
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....
Reading
5 vídeos (Total de 53 min), 1 leitura, 6 testes
Video5 videos
Pension Assets and Liabilities11min
Net Periodic Benefit Cost and Other Comprehensive Income11min
Postretirement Benefits: Defined Benefit Pension Example8min
Individual Plans4min
Reading1 leituras
Module 1 Overview and Resources10min
Quiz6 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
Horas para completar
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. ...
Reading
4 vídeos (Total de 45 min), 1 leitura, 5 testes
Video4 videos
Settlements and Curtailments15min
Defined Contribution and Multiemployer Plans10min
IFRS8min
Reading1 leituras
Module 2 Overview and Resources10min
Quiz5 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
Horas para completar
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....
Reading
5 vídeos (Total de 57 min), 1 leitura, 6 testes
Video5 videos
Equity: Results of Operations14min
Equity: Accumulated Other Comprehensive Income10min
Equity: Preferred Stock10min
Equity: Retirements and Treasury Stock9min
Reading1 leituras
Module 3 Overview and Resources10min
Quiz6 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
Horas para completar
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....
Reading
7 vídeos (Total de 58 min), 1 leitura, 8 testes
Video7 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
Reading1 leituras
Module 4 Overview and Resources10min
Quiz8 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

Instrutores

Avatar

John Hepp

Clinical Assistant Professor of Accountancy
Department of Accountancy
Graduation Cap

Start working towards your Master's degree

This course is part of the 100% online Master of Science in Accountancy (iMSA) from University of Illinois at Urbana-Champaign. If you are admitted to the full program, your courses count towards your degree learning.

Sobre University of Illinois at 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

Perguntas Frequentes – FAQ

  • Ao se inscrever para um Certificado, você terá acesso a todos os vídeos, testes e tarefas de programação (se aplicável). Tarefas avaliadas pelos colegas apenas podem ser enviadas e avaliadas após o início da sessão. Caso escolha explorar o curso sem adquiri-lo, talvez você não consiga acessar certas tarefas.

  • Quando você se inscreve no curso, tem acesso a todos os cursos na Especialização e pode obter um certificado quando concluir o trabalho. Seu Certificado eletrônico será adicionado à sua página de Participações e você poderá imprimi-lo ou adicioná-lo ao seu perfil no LinkedIn. Se quiser apenas ler e assistir o conteúdo do curso, você poderá frequentá-lo como ouvinte sem custo.

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