À propos de ce cours
5.0
5 notes
4 avis
Spécialisation
100 % en ligne

100 % en ligne

Commencez dès maintenant et apprenez aux horaires qui vous conviennent.
Dates limites flexibles

Dates limites flexibles

Réinitialisez les dates limites selon votre disponibilité.
Niveau intermédiaire

Niveau intermédiaire

Heures pour terminer

Approx. 25 heures pour terminer

Recommandé : 6 hours/week...
Langues disponibles

Anglais

Sous-titres : Anglais
Spécialisation
100 % en ligne

100 % en ligne

Commencez dès maintenant et apprenez aux horaires qui vous conviennent.
Dates limites flexibles

Dates limites flexibles

Réinitialisez les dates limites selon votre disponibilité.
Niveau intermédiaire

Niveau intermédiaire

Heures pour terminer

Approx. 25 heures pour terminer

Recommandé : 6 hours/week...
Langues disponibles

Anglais

Sous-titres : Anglais

Programme du cours : ce que vous apprendrez dans ce cours

Semaine
1
Heures pour terminer
5 heures pour terminer

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 videos (Total 145 min), 11 lectures, 2 quiz
Video12 vidéos
1.1. Why study accounting?11 min
1.2. What is accounting? Financial vs. managerial accounting11 min
1.3. Key financial statements – BS, IS, SCF17 min
1.4. Accounting principles. GAAP14 min
1.5. Double-entry bookkeeping6 min
1.6. Transaction analysis – an example15 min
1.7. Revenue and expense recognition16 min
1.8. Cash and accounts receivable14 min
1.9. Accounting for inventories (1) – cost travel13 min
1.10. Accounting for inventories (2) – cost of goods sold9 min
1.11. Accounting for inventories (3) – FIFO, LIFO, LCM9 min
Reading11 lectures
Konstantin Kontor2 min
AIBEc. The American Institute of Business and Economics2 min
Grading2 min
Handouts – an important comment2 min
1.1. Financial accounting basics5 min
1.2. Accounting record-keeping5 min
1.3. Transaction analysis – an example5 min
1.4. Revenue and expense recognition – an overview10 min
1.5. Accounting for uncollectibles10 min
1.6. Accounting for inventories (1) – cost travel10 min
1.7. Accounting for inventories (2) – basic concepts. FIFO, LIFO, LCM10 min
Quiz2 exercices pour s'entraîner
1 (Practice)20 min
1 - Basic accounting procedures for current assets min
Semaine
2
Heures pour terminer
4 heures pour terminer

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 videos (Total 129 min), 5 lectures, 2 quiz
Video12 vidéos
2.2. Depreciation11 min
2.3. Depreciation tax shield8 min
2.4. Intangible assets – accounting and amortization7 min
2.5. Short-term investments in bonds10 min
2.6. Short-term investments in stocks12 min
2.7. Bonds (1) – parameters and accounting approach10 min
2.8. Bonds (2) – amortization of premium/discount13 min
2.9. Equity (1) – accounting for common and preferred stock11 min
2.10. Equity (2) – treasury stock and stock dividends12 min
2.11. Accounting for taxes – an overview9 min
2.12. Deferred taxes – an example8 min
Reading5 lectures
2.1. Operational assets1 min
2.2. Depreciation tax shield1 min
2.3. Accounting for long-term liabilities10 min
2.4. Accounting for shareholders’ equity10 min
2.5. Accounting for income taxes – an overview1 min
Quiz2 exercices pour s'entraîner
2 (Practice)8 min
2 - Depreciation, amortization, and deferred items min
Semaine
3
Heures pour terminer
4 heures pour terminer

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 videos (Total 118 min), 3 lectures, 2 quiz
Video12 vidéos
3.2. SCF – Example 114 min
3.3. SCF – a more advanced Example 2 (1)12 min
3.4. SCF – a more advanced Example 2 (2)8 min
3.5. Valuation revisited – cash flows, net income, and FCF7 min
3.6. Comparison of interest treatment in SCF and FCF9 min
3.7. The big question – why use earnings?10 min
3.8. Analysis and use of financial statements – an overview12 min
3.9. Ratio analysis (1) – current position and performance6 min
3.10. Ratio analysis (2) – capital structure5 min
3.11. Ratio analysis (3) – operating performance11 min
3.12. Financial accounting and valuation – conclusions8 min
Reading3 lectures
3.1. The statement of cash flows (1) – the idea and format10 min
3.2. The statement of cash flows (2) – an example10 min
3.3. Analysis and use of financial statements – an overview10 min
Quiz2 exercices pour s'entraîner
3 (Practice)8 min
3 - SCF inputs and ROI ratios min
Semaine
4
Heures pour terminer
5 heures pour terminer

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 videos (Total 145 min), 4 lectures, 2 quiz
Video12 vidéos
4.2. Managerial vs. financial accounting – a comparison11 min
4.3. Systems of managerial accounting13 min
4.4. Introduction to costs – major terms12 min
4.5. Cost behavior12 min
4.6. Total cost – concept and information12 min
4.7. Direct and indirect costs14 min
4.8. Indirect cost allocation11 min
4.9. Cost allocation example (1) – initial cost allocation13 min
4.10. Cost allocation example (2) – cost re-allocation11 min
4.11. Cost allocation example (3) – cost allocation rates10 min
4.12. The tracing and allocation roadmap9 min
Reading4 lectures
4.1. The nature of managerial accounting10 min
4.2. Cost behavior10 min
4.3. Total cost (1) – the concept. Direct and indirect costs10 min
4.4. Total cost (2) – direct costs measurement and overhead allocation10 min
Quiz2 exercices pour s'entraîner
4 (Practice)20 min
4 - Cost behavior and cost allocation min

Enseignants

Avatar

Konstantin Kontor

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

À propos de 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....

À propos de 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....

À propos de la Spécialisation 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

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 vous inscrivez au cours, vous bénéficiez d'un accès à tous les cours de la Spécialisation, et vous obtenez un Certificat lorsque vous avez réussi. Votre Certificat électronique est alors 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.

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