Informações sobre o curso
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5 classificações
4 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. 25 horas para completar

Sugerido: 6 hours/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. 25 horas para completar

Sugerido: 6 hours/week...
Idiomas disponíveis

Inglês

Legendas: Inglês

Programa - O que você aprenderá com este curso

Semana
1
Horas para completar
5 horas para concluir

Financial Accounting – Basic Principles. Transaction Analysis. Income Recognition. Accounting for Current Assets

In Week 1 we discuss the scope of accounting and its two major areas – financial and managerial accounting. In the first part of the Course – Weeks 1 through 3 – we talk about financial accounting (FA). First, the key financial statements – the Balance Sheet (BS), the Income Statement (IS), and the Statement of Cash Flows (SCF) – are introduced, and the accounting equation is analyzed. Then we move on to the basic accounting principles, standards, and approaches – from double-entry bookkeeping to GAAP. Equipped with the general understanding of the financial accounting approach, we apply accounting procedures to transaction analysis. Then we study revenue and expense recognition, and focus on accounts receivable and bad debts. Finally, you will learn how financial accounting deals with inventories. ...
Reading
12 vídeos (total de (Total 145 mín.) min), 11 leituras, 2 testes
Video12 videos
1.1. Why study accounting?11min
1.2. What is accounting? Financial vs. managerial accounting11min
1.3. Key financial statements – BS, IS, SCF17min
1.4. Accounting principles. GAAP14min
1.5. Double-entry bookkeeping6min
1.6. Transaction analysis – an example15min
1.7. Revenue and expense recognition16min
1.8. Cash and accounts receivable14min
1.9. Accounting for inventories (1) – cost travel13min
1.10. Accounting for inventories (2) – cost of goods sold9min
1.11. Accounting for inventories (3) – FIFO, LIFO, LCM9min
Reading11 leituras
Konstantin Kontor2min
AIBEc. The American Institute of Business and Economics2min
Grading2min
Handouts – an important comment2min
1.1. Financial accounting basics5min
1.2. Accounting record-keeping5min
1.3. Transaction analysis – an example5min
1.4. Revenue and expense recognition – an overview10min
1.5. Accounting for uncollectibles10min
1.6. Accounting for inventories (1) – cost travel10min
1.7. Accounting for inventories (2) – basic concepts. FIFO, LIFO, LCM10min
Quiz2 exercícios práticos
1 (Practice)20min
1 - Basic accounting procedures for current assetss
Semana
2
Horas para completar
4 horas para concluir

Operational Assets. Depreciation. Short-Term Investments. Long-Term Liabilities. Shareholders’ Equity. Some Tax Issues

Week 2 is devoted to long-term assets and liabilities. We start with operational assets and see the role of depreciation and amortization in financial accounting and compare it to the way depreciation is used in valuation of investment projects. Then we discuss how financial investments in securities – stocks and bonds – are treated in accounting dependent upon goals and time horizon of holding and/or issuing of these securities. You will see how financial concepts (present values) are used in accounting for bond premium/discount amortization. Finally, an overview of the accounting approach to taxes is provided. On an example, you will study the core idea of deferred taxes. ...
Reading
12 vídeos (total de (Total 129 mín.) min), 5 leituras, 2 testes
Video12 videos
2.2. Depreciation11min
2.3. Depreciation tax shield8min
2.4. Intangible assets – accounting and amortization7min
2.5. Short-term investments in bonds10min
2.6. Short-term investments in stocks12min
2.7. Bonds (1) – parameters and accounting approach10min
2.8. Bonds (2) – amortization of premium/discount13min
2.9. Equity (1) – accounting for common and preferred stock11min
2.10. Equity (2) – treasury stock and stock dividends12min
2.11. Accounting for taxes – an overview9min
2.12. Deferred taxes – an example8min
Reading5 leituras
2.1. Operational assets1min
2.2. Depreciation tax shield1min
2.3. Accounting for long-term liabilities10min
2.4. Accounting for shareholders’ equity10min
2.5. Accounting for income taxes – an overview1min
Quiz2 exercícios práticos
2 (Practice)8min
2 - Depreciation, amortization, and deferred itemss
Semana
3
Horas para completar
4 horas para concluir

The Statement of Cash Flows. Analysis and Use of Financial Statements. Financial Accounting and Project Valuation

In Week 3 of the Course we discuss the idea and format of the Statement of Cash Flows and use examples to delve deeper in its role and importance. Special attention is paid to the use of financial accounting inputs – cash flows, net income, and investments – in valuation. Then we briefly discuss the analysis and use of financial statements as a powerful tool in the overall assessment of performance, financial stability, and future development of a company or investment project. Finally, wrapping up the first part of the Course, we draw conclusions about the role of financial accounting in financial valuation in the world of uncertainty. ...
Reading
12 vídeos (total de (Total 118 mín.) min), 3 leituras, 2 testes
Video12 videos
3.2. SCF – Example 114min
3.3. SCF – a more advanced Example 2 (1)12min
3.4. SCF – a more advanced Example 2 (2)8min
3.5. Valuation revisited – cash flows, net income, and FCF7min
3.6. Comparison of interest treatment in SCF and FCF9min
3.7. The big question – why use earnings?10min
3.8. Analysis and use of financial statements – an overview12min
3.9. Ratio analysis (1) – current position and performance6min
3.10. Ratio analysis (2) – capital structure5min
3.11. Ratio analysis (3) – operating performance11min
3.12. Financial accounting and valuation – conclusions8min
Reading3 leituras
3.1. The statement of cash flows (1) – the idea and format10min
3.2. The statement of cash flows (2) – an example10min
3.3. Analysis and use of financial statements – an overview10min
Quiz2 exercícios práticos
3 (Practice)8min
3 - SCF inputs and ROI ratioss
Semana
4
Horas para completar
5 horas para concluir

Managerial Accounting – Core Ideas. Cost Behavior. Direct and Indirect Costs. Indirect Cost Allocation

Weeks 4 through 6 of the Course are devoted to the issues of managerial accounting. First, we introduce the key ideas of managerial accounting, and compare it to the financial accounting. We focus on the much closer link of managerial accounting to people. Then the core idea of managerial accounting – cost – is introduced and discussed. You will learn why it is so important to identify the total cost of any product, project, or division. We will study cost behavior, fixed and variable costs, and break-even point. The last part of Week 3 discusses cost tracing and allocation as a major task of any in-depth cost analysis. We study an example and come up with the tracing and allocation roadmap. ...
Reading
12 vídeos (total de (Total 145 mín.) min), 4 leituras, 2 testes
Video12 videos
4.2. Managerial vs. financial accounting – a comparison11min
4.3. Systems of managerial accounting13min
4.4. Introduction to costs – major terms12min
4.5. Cost behavior12min
4.6. Total cost – concept and information12min
4.7. Direct and indirect costs14min
4.8. Indirect cost allocation11min
4.9. Cost allocation example (1) – initial cost allocation13min
4.10. Cost allocation example (2) – cost re-allocation11min
4.11. Cost allocation example (3) – cost allocation rates10min
4.12. The tracing and allocation roadmap9min
Reading4 leituras
4.1. The nature of managerial accounting10min
4.2. Cost behavior10min
4.3. Total cost (1) – the concept. Direct and indirect costs10min
4.4. Total cost (2) – direct costs measurement and overhead allocation10min
Quiz2 exercícios práticos
4 (Practice)20min
4 - Cost behavior and cost allocations

Instrutores

Avatar

Konstantin Kontor

Director and Professor of Finance and Strategy
American Institute of Business and Economics (AIBEc)

Sobre Moscow Institute of Physics and Technology

Московский физико-технический институт (неофициально известный как МФТИ или Физтех) является одним из самых престижных в мире учебных и научно-исследовательских институтов. Он готовит высококвалифицированных специалистов в области теоретической и прикладной физики, прикладной математики, информатики, биотехнологии и смежных дисциплин. Физтех был основан в 1951 году Нобелевской премии лауреатами Петром Капицей, Николаем Семеновым, Львом Ландау и Сергеем Христиановичем. Основой образования в МФТИ является уникальная «система Физтеха»: кропотливое воспитание и отбор самых талантливых абитуриентов, фундаментальное образование высшего класса и раннее вовлечение студентов в реальную научно-исследовательскую работу. Среди выпускников МФТИ есть Нобелевские лауреаты, основатели всемирно известных компаний, известные космонавты, изобретатели, инженеры....

Sobre American Institute of Business and Economics

The American Institute of Business and Economics (AIBEc) offers a wide variety of business courses in finance, accounting, marketing, strategy, HR, business law, economics, general management, business psychology, as well as course projects and the Field study. AIBEc provides for flexibility and customization of programs and schedules....

Sobre o Programa de cursos integrados Understanding Modern Finance

This Specialization is designed for a wide audience of those interested in finance either professionally or just of curiosity, including managers of different levels specializing in finance, accounting, business planning, strategy, consulting, and project management, IT specialists engaged in the area of finance, fin-tech, big data, and valuation, etc. Through four courses and the final Project, you will cover the theory and practice of capital markets and financial institutions, corporate finance and project valuation, financial and managerial accounting as applied to finance, as well as the M&A market as the ultimate judge of financial efficiency and value creation. The Specialization will prepare you to understand and use the applications of financial ideas, concepts, models, strategies, and tools to build a successful career in finance and in business, as well as to take advantage of opportunities offered by financial markets....
Understanding Modern Finance

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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