Informações sobre o curso: This course builds upon what you learned in Financial Accounting: Foundations and Financial Accounting: Advanced Topics and introduces you to formal foundations of financial accounting. The main purpose of the course is to familiarize you with technical terms in financial accounting, such as debit, credit and T-account. While knowledge on technical aspects of financial accounting is not necessary to understand and interpret financial statements, this knowledge is critical to be able to understand advanced topics in accounting. Formal Financial Accounting is a prerequisite course for the University of Illinois' iMSA program and the terminology we will cover will be used throughout the courses in iMSA program. The University of Illinois at Urbana-Champaign, consistently ranked as one of the nation's top three accounting programs, now offers a master’s in accounting at a very affordable tuition rate and is completely online. The iMSA is a full Master of Accountancy program and students graduate with a highly recognized master degree. Try an open course or two, then apply for admission into the credit-bearing version, as you may be eligible to take credit-bearing courses during the application process. If you are missing any prerequisites for the full degree, you can complete Coursera courses to demonstrate readiness and strengthen your application for the iMSA. For more information on this exciting online master's in accounting program, refer to this link: https://www.coursera.org/university-programs/imsa
Para quem é direcionado este curso: This class is designed for those of you who have basic knowledge about financial statements and main accounts. This class builds upon this initial background and introduces you to formal foundations of financial accounting. In addition, this class provides an in-depth exploration of formal relationships among accounts and how financial statements are constructed from accounts.
Desenvolvido por: University of Illinois at Urbana-Champaign
Ministrado por: Oktay Urcan, Associate Professor of Accountancy
Department of Accountancy, College of Business
| Nível | Intermediate |
| Compromisso | 3-5 hours/week |
| Idioma | English |
| Como ser aprovado | Seja aprovado em todas as tarefas para concluir o curso. |
| Classificação do usuário |
Programa
SEMANA 1
Course Orientation
In this module, you will become familiar with the course, your instructor, your classmates, and your learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.
1 video, 4 readings, 1 practice quiz
- 阅读: Syllabus
- 阅读: About the Discussion Forums
- 练习测验: Orientation Quiz
- 阅读: Update Your Profile
- 讨论提示: Get to Know Your Classmates
- 阅读: Build a Learning Community with Social Media
Module 1: Introduction to Financial Accounting Terminology
Accounting is the language of business. Managers communicate results of operations within a firm through accounting to various financial information users including investors and creditors. The main purpose of this module is to familiarize you with technical terms in financial accounting such as debit, credit, and T-account.
4 videos, 1 reading, 3 practice quizzes
- 阅读: Module 1 Overview
- Vídeo: Lesson 1.1: Transaction and Transaction Worksheet
- 练习测验: Lesson 1.1 Knowledge Check
- Vídeo: Lesson 1.2: T-Accounts, Debit, and Credit
- 练习测验: Lesson 1.2 Knowledge Check
- Vídeo: Lesson 1.3: Journal Entry, Ledger, Trial Balance
- 练习测验: Lesson 1.3 Knowledge Check
Nota atribuída: Module 1 Graded Quiz
SEMANA 2
Module 2: Formal Financial Accounting for Assets
One of the major components of a balance sheet is assets. Accounts receivables, inventories, and plant, property, and equipment constitute a major part of the assets. Understanding accounting for these accounts will help you uncover how these accounts change over time, their valuation, and their usefulness in managerial decision making.
4 videos, 2 readings, 3 practice quizzes
- 阅读: Module 2 Overview
- Vídeo: Lesson 2.1: Accounts Receivables
- 练习测验: Lesson 2.1 Knowledge Check
- Vídeo: Lesson 2.2: Inventories
- 练习测验: Lesson 2.2 Knowledge Check
- Vídeo: Lesson 2.3: Plant, Property, and Equipment (PPE)
- 练习测验: Lesson 2.3 Knowledge Check
- 阅读: Additional Resources
Nota atribuída: Module 2 Graded Quiz
SEMANA 3
Module 3: Formal Financial Accounting for Liabilities and Shareholders’ Equity
The major sources of financing for many firms are liabilities and equity. Firms routinely finance their operations through various liabilities including accounts payables, bank loans, and bonds. They also raise funds from their investors through IPOs and SEOs. Finally, retained earnings (earnings earned but not distributed to investors) constitute a significant source of financing. Accounting for liabilities and shareholders’ equity will help you understand how formal financial accounting for liabilities and shareholders’ equity accounts are conducted.
4 videos, 1 reading, 3 practice quizzes
- 阅读: Module 3 Overview
- Vídeo: Lesson 3.1: Short-Term Liabilities
- 练习测验: Lesson 3.1 Knowledge Check
- Vídeo: Lesson 3.2: Long-Term Liabilities
- 练习测验: Lesson 3.2 Knowledge Check
- Vídeo: Lesson 3.3: Shareholders’ Equity
- 练习测验: Lesson 3.3 Knowledge Check
Nota atribuída: Module 3 Graded Quiz
SEMANA 4
Module 4: Applications of Formal Financial Accounting
The accounting cycle starts with financial transactions, and continues with journalizing these transactions and posting the journal entries on the ledger. At the end of the year, the trial balance is prepared. The final step is to prepare financial statements from trial balance numbers. This module will go over a comprehensive exercise, which will track the accounting cycle of a firm from its establishment until its fiscal year-end financial statements.
2 videos, 1 reading
- 阅读: Module 4 Overview
- Vídeo: Module 4 Application Example
Nota atribuída: Module 4 Graded Quiz
Perguntas frequentes
Como funciona
课程作业
每门课程都像是一本互动的教科书，具有预先录制的视频、测验和项目。
来自同学的帮助
与其他成千上万的学生相联系，对想法进行辩论，讨论课程材料，并寻求帮助来掌握概念。
证书
获得正式认证的作业，并与朋友、同事和雇主分享您的成功。
Desenvolvedores
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.
Custo
| Comprar curso | |
|---|---|
| Acesso aos materiais do curso | Disponível |
| Acesso a materiais valendo nota | Disponível |
| Receba uma nota final | Disponível |
| Obtenha um Certificado de Curso compartilhável | Disponível |
Classificações e avaliações
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