This course covers the basic procedures involved in recording financial entries in Journals and Ledgers. Upon completing this course, you will be able to analyze and record various business transactions. You will also learn about the accounting cycle, posting transactions, accrual accounting, and cash accounting. You will also have the opportunity to practice these skills through a series of activities that provide real world experience.
Ce cours fait partie de la Spécialisation Introduction to Financial Accounting: The Accounting Cycle
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Spécialisation Introduction to Financial Accounting: The Accounting CycleUniversité de Californie à IrvineÀ propos de ce cours
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Cours 2 sur 3 dans le
Approx. 11 heures pour terminer
Anglais
Sous-titres : Anglais
Dates limites flexibles
Réinitialisez les dates limites selon votre disponibilité.
Certificat partageable
Obtenez un Certificat lorsque vous terminez
100 % en ligne
Commencez dès maintenant et apprenez aux horaires qui vous conviennent.
Cours 2 sur 3 dans le
Approx. 11 heures pour terminer
Anglais
Sous-titres : Anglais
Offert par
Université de Californie à Irvine
Since 1965, the University of California, Irvine has combined the strengths of a major research university with the bounty of an incomparable Southern California location. UCI’s unyielding commitment to rigorous academics, cutting-edge research, and leadership and character development makes the campus a driving force for innovation and discovery that serves our local, national and global communities in many ways.
Programme de cours : ce que vous apprendrez dans ce cours
3 heures pour terminer
Recording Transactions in the General Journal
In this module we will review the process of recording proper entries into the general journal. We will start by walking through the step-by-step process of analyzing and recording service business transactions that follow the debit and credit rules. You will then have the opportunity to record transactions in the general journal on your own in this module's graded activity.
3 heures pour terminer
3 vidéos (Total 10 min), 2 lectures, 2 quiz
3 heures pour terminer
Posting Transactions for the General Journal to the Ledger
In this module we will review the process of posting transactions from the general journal to the ledger. We will start by introducing ledger forms and T-accounts, then we will proceed to a walkthrough of the proper steps of posting transactions. You will then have the opportunity to post transactions from the general journal to the ledger on your own in this module's graded activity.
3 heures pour terminer
3 vidéos (Total 11 min), 2 lectures, 2 quiz
3 heures pour terminer
The Trial Balance & Correcting Entries
In this module we will introduce the trial balance and the process of correcting entries. We will begin with an overview of how to transfer data from the ledgers to the trial balance, and continue with a step-by-step walkthrough of correcting entries. You will then have the opportunity to prepare your own trial balance in this module's graded activity.
3 heures pour terminer
3 vidéos (Total 8 min), 2 lectures, 2 quiz
3 heures pour terminer
Accrual Accounting vs. Cash Accounting
In this module we will introduce and learn to differentiate between cash accounting and accrual accounting. We will begin by reviewing key concepts related to accrual accounting including the periodicity assumption, the expense recognition principle, the revenue recognition principle, and the matching principle. You will then have the opportunity to work through example problems on your own in this module's activity.
3 heures pour terminer
3 vidéos (Total 9 min), 2 lectures, 2 quiz
Avis
- 5 stars79,24 %
- 4 stars18,86 %
- 1 star1,88 %
Meilleurs avis pour RECORDING IN JOURNALS & POSTING IN LEDGERS
par VV19 juin 2021
Excellent course! Easy to understand and follow. The instructor is extremely clear in walking through the terms and examples. Recommended definitely!
par EC14 févr. 2022
The examples given made the accounting principles clear and understandable.
par GW27 janv. 2022
Very easy to follow, and teaching how the principles are applied.
À propos du Spécialisation Introduction to Financial Accounting: The Accounting Cycle
In this hands-on Specialization you will practice completing each step of the accounting cycle within Microsoft Excel, from analyzing and recording the first financial transactions of the year all the way through starting the new fiscal year.
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