The course builds on my Introduction to Financial Accounting course, which you should complete first. In this course, you will learn how to read, understand, and analyze most of the information provided by companies in their financial statements. These skills will help you make more informed decisions using financial information.
University of Pennsylvania
Informações sobre o curso
4.9
288 classificações
Habilidades que você terá
Financial AccountingFinancial StatementAccountingGenerally Accepted Accounting PrinciplesAccounting Terminology
Programa - O que você aprenderá com este curso
Semana
1Week 5: Introduction and Working Capital Assets
Now that we have a solid grasp of the foundations from the Introduction to Financial Accounting course, we are going to work our way around the Balance Sheet to discuss various types of Assets, Liabilities, and Stockholders' Equity (along with their associated Revenues and Expenses) in more detail. We kick off with Accounts Receivable and the problem that some customers that buy goods on credit will not actually pay us. We will look at the computation, disclosure, and analysis of such "Bad Debts". We will also briefly discuss other Accounts Receivable issues such as Factoring and Securitization. Then, we will move on to Inventory. We will discuss how Inventory accounting differs between retail and manufacturing firms. We will see how companies figure out the cost of the inventory they sold, which requires assumptions about cost flows. This discussion will lead us into covering one of the most infamous accounting topics: LIFO.
8 vídeos (total de (Total 115 mín.) min), 1 leitura, 1 teste
8 videos
Introduction video 2min
Video 5.1.1: Accounts Receivable18min
Video 5.1.2: Estimating Uncollectible Accounts14min
Video 5.2: Accounts Receivable Disclosure Example14min
Video 5.3.1: Inventory18min
Video 5.3.2: LIFO vs. FIFO19min
Video 5.4: Inventory Disclosure Example8min
Video 5.5: 3M Company: Accounts Receivable and Inventory17min
1 leituras
Frequently Asked Questions10min
1 exercício prático
Homework #120min
Semana
2Week 6: Long-lived Assets and Marketable Securities
This week, we will cover assets that represent longer-term investments. We will start with Property, Plant, and Equipment, covering questions like: What gets included in these accounts? How are they depreciated? What happens if their value is impaired? Then, we will cover similar questions for Intangible Assets, including Goodwill. Finally, we will discuss how companies account for investments in debt and equity securities and how the treatment for equity investments in other companies is determined by how much of the other company is owned.
8 vídeos (total de (Total 148 mín.) min), 1 teste
8 videos
Video 6.1.2: Tangible Assets II20min
Video 6.2: Intangible Assets and Goodwill17min
Video 6.3: Long-lived Assets Disclosure Example16min
Video 6.4.1: Marketable Securities I22min
Video 6.4.2: Marketable Securities II12min
Video 6.5: Marketable Securities Disclosure Example16min
Video 6.6: 3M Company: Long-lived Assets & Marketable Securities23min
1 exercício prático
Homework #220min
Semana
3Week 007: Liabilities and Long-term Debt
We move to the right-hand side of the Balance Sheet this week with a look at Liabilities. We will start by covering time-value of money, which is the idea that $1 today is not worth the same as $1 in the future. Almost all liabilities involve a consideration of the time-value of money, so this will be an important foundation piece for you to understand. Then, we will cover accounting for bank debt, mortgages, and bonds. Next, we will move into the topic of "off-balance-sheet" liabilities with a discussion of Leases.
7 vídeos (total de (Total 166 mín.) min), 1 teste
7 videos
Video 7.1.2: Time Value of Money: Present Value17min
Video 7.1.3: Time Value of Money: Annuities24min
Video 7.2.1: Long-Term Debt and Bonds I25min
Video 7.2.2: Long-Term Debt and Bonds II28min
Video 7.3: Leases28min
Video 7.4: 3M Company: Long-Term Debt and Leases14min
1 exercício prático
Homework #320min
Semana
4Week 8: Deferred Taxes
There are two certainties in life, and we will cover one of them this week (the other is beyond the scope of the course). We will NOT teach you how to prepare your own tax return. Instead, we will discuss how companies have to prepare "two sets of books": their financial statements and their tax returns. The rules are different for these two sets of books, leading to permanent differences and to temporary differences. We will cover both types of differences, with a main focus on "deferred taxes", which are the byproduct of temporary or timing differences between tax reporting and financial reporting. Finally, we will touch on other tax issues, such as Net Operating Loss Carryforwards and the rule that requires companies to disclose how much they are trying to cheat on their taxes (sorry, that should say "use tax planning strategies to manage their taxable income").
7 vídeos (total de (Total 130 mín.) min), 1 teste
7 videos
Video 8.2.1: Deferred Tax Liabilities17min
Video 8.2.2: Deferred Tax Assets and Tax Rate Changes20min
Video 8.3: Valuation Allowances and NOLs14min
Video 8.4: Income Tax Disclosure Example25min
Video 8.5: Taxes, SCF, and Marketable Securities18min
Video 8.6: 3M Company: Income Taxes13min
1 exercício prático
Homework #420min
Instrutores
Brian J Bushee
The Geoffrey T. Boisi ProfessorAccounting
Sobre University of Pennsylvania
The University of Pennsylvania (commonly referred to as Penn) is a private university, located in Philadelphia, Pennsylvania, United States. A member of the Ivy League, Penn is the fourth-oldest institution of higher education in the United States, and considers itself to be the first university in the United States with both undergraduate and graduate studies.
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