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Sous-titres : Anglais, Arabe

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Sous-titres : Anglais, Arabe

Programme du cours : ce que vous apprendrez dans ce cours

3 heures pour terminer

Why Do We Have Accounting and How Can You Make it Work for You?

Every organized society needs information about its activities and accomplishments. Accounting was created to fulfill this need. In this module we will explore how accounting was designed to meet the needs of decision makers and what this means to you as a user of accounting information. We will discuss the concept behind accrual accounting including introducing the two primary accrual accounting financial statements - the balance sheet and income statement. This module will discuss the purpose and goal of those financial statements, but we will save your experience in creating those statements until module two. In lesson two of this module, we will explore some basic bookkeeping tools that will get you ready to create a set of financial statements. The material in this module is likely to take less than a week, but we will make up for it in module two.

10 vidéos (Total 95 min), 7 lectures, 4 quiz
10 vidéos
Welcome14 min
Why Do We Have Accounting?10 min
What is Accrual Accounting?8 min
What is a Balance Sheet?9 min
What is an Income Statement?8 min
Comparing the Two Statements6 min
Transactions to Financial Statements4 min
Journal Entries10 min
T-Accounts15 min
Using T-Accounts for Account Analysis6 min
7 lectures
The Structure of the Course10 min
The Syllabus10 min
Help us learn more about you!10 min
Introduction and Overview of Lesson One2 min
Introduction and Overview of Lesson Two3 min
Notice for Auditing Learners: Assignment Submission10 min
Transactions for quiz10 min
4 exercices pour s'entraîner
Overview Material12 min
Transactions and Journal Entries10 min
T-Accounts and Other Ways to Post6 min
Module One Test18 min
4 heures pour terminer

The Accounting Cycle and Bookkeeping: Foundational Tools for a Deeper Understanding

In this module we will create a set of accrual accounting financial statements. We will use that experience to walk you through the accounting cycle - which is the process by which accounting captures and aggregates all of the transactions in the period into a set of financial statements. We will examine each step in the accounting cycle using a comprehensive example of a start up wholesale book retailer. You will learn how the steps combine to create the statements. In addition to the comprehensive example we will do together, there will be plenty of chances to practice each step yourself. This module ends with a chance for you to build your own set of financial statements for a start up company. Fair warning: in my opinion this is the least exciting material covered in any accounting class (including this one). It is the basic bookkeeping process, not the interesting part of building an understanding of the business. But just as you need to learn basic addition and subtraction before you can master the math to design a beautiful building, you also need to learn basic bookkeeping as a foundation for the more interesting accounting.

7 vidéos (Total 81 min), 6 lectures, 5 quiz
7 vidéos
Comprehensive Example Set Up4 min
Recording Externally Prompted Transactions23 min
Recording Adjusting Journal Entries10 min
Recording Closing Journal Entries9 min
Making an Income Statement7 min
Making a Balance Sheet11 min
6 lectures
Introduction and Overview of Lesson Three3 min
Introduction and Overview of Lesson Four3 min
Introduction and Overview of Lesson Five3 min
Introduction and Overview of Lesson Six5 min
Instructions for Quiz10 min
Transactions to be Used for the Quiz10 min
5 exercices pour s'entraîner
Quiz on Introduction to the Accounting Cycle6 min
Transaction Entries25 min
Adjusting and Closing Journal Entries10 min
Quiz Financial Statements6 min
Accounting Cycle Comprehensive Quiz1h 30min
3 heures pour terminer

Revenue, Accounts Receivable, Inventory and Cost of Goods Sold

In the last module we took an overview perspective to get a sense of the structure of financial statements. For the next three modules we are going to delve into the details of specific items on the accrual financial statements. We will work through the most common items on the balance sheet and income statement to develop an understanding of those items. While we will consider specific items, we will also be building a thought process that we can apply to any future accounting items - even if they are topics that we do not cover in this course. That will allow you to confidently use accounting for years to come, regardless of changes in items or in the specific accounting rules. There are two lessons in this module. The first will cover revenue and the related balance sheet item of accounts receivable. The second lesson will cover costs of goods sold and inventory. We will cover the conceptual economics of each, discuss the current accounting rules and end with a video that applies our bookkeeping tools. The readings for each lesson provide more details.

7 vidéos (Total 63 min), 2 lectures, 4 quiz
7 vidéos
Accounting Guidance on Revenue Recognition8 min
Bookkeeping for Revenue Recognition3 min
Accounting for the Allowance for Doubtful Accounts and the Bad Debt Expense9 min
What goes into Inventory and Cost of Goods Sold14 min
Which One Did We Sell? Inventory Cost Flow Assumptions14 min
Bookkeeping for Inventory Transactions4 min
2 lectures
Introduction and Overview of Lesson Seven5 min
Introduction and Overview of Lesson Eight5 min
4 exercices pour s'entraîner
Revenue20 min
Allowance for Doubtful Accounts20 min
Inventory and Cost of Goods Sold20 min
Module Three Test30 min
3 heures pour terminer

Long-Lived Assets

As firms operate, they often use long-lived assets to execute their business models. Some of these assets are tangible, such as factories or computers. Others are intangible, such as trademarks and brands. In either case, managers face the issue of determining how much of these items were used in each period as well as the related question of how much remains. In this module, we will examine the economics of such transactions as well how accountants reflect them on financial statements. This module will also cover the most nebulous of intangible assets - goodwill.

10 vidéos (Total 64 min), 5 lectures, 6 quiz
10 vidéos
Basic Bookkeeping for Depreciation5 min
Changing Depreciation Estimates4 min
Selling an Asset6 min
When an Asset is used to make another Asset9 min
How Do We Think About Non-Physical Assets?7 min
Bookkeeping for Amortization and Intangibles3 min
What is Goodwill?4 min
Calculating Goodwill8 min
Asset Impairments6 min
5 lectures
Introduction and Overview of Lesson Nine2 min
Introduction and Overview of Lesson Ten3 min
Introduction and Overview of Lesson Eleven1 min
Introduction and Overview for Lesson Twelve2 min
Introduction and Overview of Lesson Thteen2 min
6 exercices pour s'entraîner
Basics of Depreciation12 min
More Advanced Depreciation Topics12 min
Intangible Assets6 min
Goodwill20 min
Impairments10 min
Quiz for Long Lived Assets40 min
10 avisChevron Right


a bénéficié d'un avantage concret dans sa carrière grâce à ce cours

Principaux examens pour Accounting for Decision Making

par NSOct 10th 2018

With no prior knowledge of accounting it's surprising how easy it is to progress through the course. professor Miller has an amazing ability to explain new concepts in an easy to understand manner!

par IGJul 21st 2018

Awesome course, engaging, and very good professor (he should team up with engineers!)



Greg Miller

Ross School of Business

À propos de Université du Michigan

The mission of the University of Michigan is to serve the people of Michigan and the world through preeminence in creating, communicating, preserving and applying knowledge, art, and academic values, and in developing leaders and citizens who will challenge the present and enrich the future....

Foire Aux Questions

  • Une fois que vous êtes inscrit(e) pour un Certificat, vous pouvez accéder à toutes les vidéos de cours, et à tous les quiz et exercices de programmation (le cas échéant). Vous pouvez soumettre des devoirs à examiner par vos pairs et en examiner vous-même uniquement après le début de votre session. Si vous préférez explorer le cours sans l'acheter, vous ne serez peut-être pas en mesure d'accéder à certains devoirs.

  • Lorsque vous achetez un Certificat, vous bénéficiez d'un accès à tout le contenu du cours, y compris les devoirs notés. Lorsque vous avez terminé et réussi le cours, votre Certificat électronique est ajouté à votre page Accomplissements. À partir de cette page, vous pouvez imprimer votre Certificat ou l'ajouter à votre profil LinkedIn. Si vous souhaitez seulement lire et visualiser le contenu du cours, vous pouvez accéder gratuitement au cours en tant qu'auditeur libre.

  • You can do this course standalone or to qualify for the residential component of the Finance for Strategic Decision-Making Executive Education program.

  • The Finance for Strategic Decision-Making Executive Education program is a hybrid learning opportunity consisting of two digital courses in Accounting and Finance and a companion in-person experience working hands-on with the faculty and your classmates with data and real world problems to identify solutions and opportunities. With this new blended learning program, Michigan Ross is the 1st to combine the ease of access via digital learning with a unique, in-person direct application experience, all with the rigor expected from a globally top ranked business school. You will have to earn a verified certificate in the course to be eligible for the face-to-face program at the Ross School of Business. To learn more, visit http://michiganross.umich.edu/financestrategy.

  • The pricing of the verified certificate is different depending on whether the course is stand alone, as is the case with the Accounting course, or if the course is part of a Specialization, as is the Finance course. All specializations are offered on a monthly subscription model.

  • While the online courses can be taken in any order, generally completion of the Accounting course is recommended before the Finance portion as the application of concepts of Accounting are helpful to completing the Finance course.

  • You will gain:

    -An understanding of the structure of accounting information that is used to make decisions

    -Comfort in using financial statement information to analyze a situation.

    -The ability to synthesize information from various sources to develop a deeper understanding of a situation

    -The skills to analyze financial ratios as well as creating ratios and metric that are custom to the issue you are studying

    -A deep understanding of analytical and financial frameworks to make value-enhancing decisions

    -The ability to conduct detailed and rigorous valuation analyses of both projects and companies

    -Comfort in understanding the financial analyses conducted by colleagues in your organization in proposals and critiques

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