This course will teach you the tools you'll need to understand the fundamentals of financial accounting. Concise videos, the financial records of a small business, and "your turn" activities guide you through the three most commonly used financial statements: the Balance Sheet, the Income Statement, and the Statement of Cash Flows. Beyond recording transactions, you'll learn how to prepare these financial statements, and read and analyze them to draw basic conclusions about a company's financial health.
By the end of this course, you will be able to:
- Use journal entries to record transactions
- Prepare and use t-accounts to summarize transactions recorded during an accounting period
- Describe the three most commonly used financial statements and how they fit together
- Prepare these financial statements based on transactions recorded during an accounting period
- Draw basic conclusions about a company's financial health
Financial Accounting Fundamentals
oferecido por
University of Virginia
Informações sobre o curso
4.8
337 classificações
O que você vai aprender
How to use journal entries to record transactions and prepare and use t-accounts to summarize transactions recorded during an accounting period
The three most commonly used financial statements and how they fit together
How to prepare these financial statements based on transactions recorded during an accounting period
How to draw basic conclusions about a company's financial health
Habilidades que você terá
Financial AccountingAccountingFinancial StatementBalance Sheet
Programa - O que você aprenderá com este curso
Semana
1Introduction to Financial Accounting, the Financial Statements, and the Balance Sheet
During this first week, we’ll learn about the context for financial accounting, including the informational role it plays for both internal and external audiences. We’ll explain accounting standards, which ensure financial information is conveyed clearly and effectively. Finally, we’ll describe the three primary financial statements as part of a recurring accounting process, called the accounting cycle, and then dive into one of those statements: the Balance Sheet (BS).
14 videos (Total 65 min), 1 leitura, 2 testes
14 videos
What Is Accounting?min
3 Sets of Books3min
An Informational Role for Financial Accounting2min
Accounting Standards Inside the U.S.11min
Accounting Standards Outside the U.S.5min
The Financial Statements1min
The Financial Statements: A Framework3min
The Accounting Cycle2min
The Balance Sheet5min
Assets14min
Liabilities8min
Owners' Equity1min
The Balance Sheet: A Summary2min
1 leituras
Course Overview10min
2 exercícios práticos
Week 1 Practice Quiz36min
Week 1 Graded Quiz36min
Semana
2Introduction to Recording Transactions
After learning about the Balance Sheet, we’re ready to move on to using journal entries to record transactions, then t-accounts to summarize transactions recorded during an accounting period. We’ll apply those tools to record transactions for a fictional startup company, The Garden Spot, during its first year of operations (TGS Year 1). As we go along, we’ll also evaluate the effect of transactions on the balance sheet equation to ensure it remains balanced.
13 videos (Total 61 min), 2 testes
13 videos
T-Accounts: A Tutorial4min
Journal Entries: A Tutorial3min
Recording Transactions: Example 15min
Recording Transactions: Example 24min
Recording Transactions: Example 36min
Recording Transactions: Your Turn10min
Introduction to TGS Year 15min
TGS Year 1: Transaction 16min
TGS Year 1: Transaction 24min
TGS Year 1: Transaction 32min
TGS Year 1: Transaction 41min
TGS Year 1: Transaction 5 and a Summary3min
2 exercícios práticos
Week 2 Practice Quiz36min
Week 2 Graded Quiz36min
Semana
3The Income Statement, Revenue and Expense Transactions, and Adjusting Entries
Now that we’ve learned the fundamentals of recording transactions, we’re ready to dive into another financial statement: the Income Statement (IS). After learning about the Income Statement, we’ll record revenue and expense transactions, and summarize these transactions in a special account. Finally, we'll record adjusting entries in accordance with accrual accounting, prior to the preparation of the financial statements.
14 videos (Total 94 min), 2 testes
14 videos
Revenues5min
Expenses9min
The Income Statement: A Summary2min
Revenue and Expense Transactions: A Tutorial11min
Recording Revenue and Expense Transactions: Your Turn7min
TGS Year 1: Transaction 67min
TGS Year 1: Transaction 72min
TGS Year 1: Transaction 84min
Adjusting Entries: A Tutorial9min
Recording Adjusting Entries: Your Turn16min
TGS Year 1: Transaction 93min
TGS Year 1: Transaction 104min
TGS Year 1: Transaction 11 and a Summary4min
2 exercícios práticos
Week 3 Practice Quiz24min
Week 3 Graded Quiz24min
Semana
4The Statement of Cash Flows, Financial Statement Preparation
After learning about the Income Statement, revenue and expense transactions, and adjusting entries, we’re ready to move on to preparing our end-of-period financial statements. We’ll prepare the Income Statement and Balance Sheet based on the transactions that have been recorded. Then, we’ll dive into the Statement of Cash Flows (SCF) and learn how to prepare that financial statement. Finally, we’ll briefly discuss closing entries, since we've been preparing them as we've been going along!
16 videos (Total 108 min), 2 testes
16 videos
TGS Year 1: Preparing the Income Statement7min
TGS Year 1: Preparing the Balance Sheet6min
TGS Year 1: Revisiting the Financial Statement Framework2min
A Managerial Approach to Recording Transactions6min
Transactions from the Viewpoint of a Manager17min
Introduction to the Statement of Cash Flows6min
Explaining the Change in Cash: A Tutorial10min
TGS Year 1: Preparing the Operating Activities Section of the Statement of Cash Flows10min
TGS Year 1: Preparing the Investing Activities Section of the Statement of Cash Flows2min
TGS Year 1: Preparing the Financing Activities Section of the Statement of Cash Flows6min
Closing Entriesmin
The Statement of Cash Flows: A Conceptual Understanding10min
TGS Year 1: Using the Direct Method to Prepare the Statement of Cash Flows6min
TGS Year 1: Using the Indirect Method to Prepare the Statement of Cash Flows8min
The Direct and Indirect Methods: A Summary3min
2 exercícios práticos
Week 4 Practice Quiz24min
Week 4 Graded Quiz24min
Instrutores
Luann J. Lynch
Almand R. Coleman Professor of Business AdministrationDarden School of Business
Sobre University of Virginia
A premier institution of higher education, The University of Virginia offers outstanding academics, world-class faculty, and an inspiring, supportive environment. Founded by Thomas Jefferson in 1819, the University is guided by his vision of discovery, innovation, and development of the full potential of students from all walks of life. Through these courses, global learners have an opportunity to study with renowned scholars and thought leaders.
Perguntas Frequentes – FAQ
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