À propos de ce cours
4.8
340 notes
87 avis
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 débutant

Niveau débutant

No prior experience needed to participate in and benefit from this course.

Heures pour terminer

Approx. 18 heures pour terminer

Recommandé : 5 weeks of study, 2-3 hours/week...
Langues disponibles

Anglais

Sous-titres : Anglais

Ce que vous allez apprendre

  • Check

    How to use journal entries to record transactions and prepare and use t-accounts to summarize transactions recorded during an accounting period

  • Check

    The three most commonly used financial statements and how they fit together

  • Check

    How to prepare these financial statements based on transactions recorded during an accounting period

  • Check

    How to draw basic conclusions about a company's financial health

Compétences que vous acquerrez

Financial AccountingAccountingFinancial StatementBalance Sheet
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 débutant

Niveau débutant

No prior experience needed to participate in and benefit from this course.

Heures pour terminer

Approx. 18 heures pour terminer

Recommandé : 5 weeks of study, 2-3 hours/week...
Langues disponibles

Anglais

Sous-titres : Anglais

Programme du cours : ce que vous apprendrez dans ce cours

Semaine
1
Heures pour terminer
3 heures pour terminer

Introduction 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)....
Reading
14 vidéos (Total 65 min), 1 lecture, 2 quiz
Video14 vidéos
What Is Accounting?53s
3 Sets of Books3 min
An Informational Role for Financial Accounting2 min
Accounting Standards Inside the U.S.11 min
Accounting Standards Outside the U.S.5 min
The Financial Statements1 min
The Financial Statements: A Framework3 min
The Accounting Cycle2 min
The Balance Sheet5 min
Assets14 min
Liabilities8 min
Owners' Equity1 min
The Balance Sheet: A Summary2 min
Reading1 lecture
Course Overview10 min
Quiz2 exercices pour s'entraîner
Week 1 Practice Quiz36 min
Week 1 Graded Quiz36 min
Semaine
2
Heures pour terminer
2 heures pour terminer

Introduction 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....
Reading
13 vidéos (Total 61 min), 2 quiz
Video13 vidéos
T-Accounts: A Tutorial4 min
Journal Entries: A Tutorial3 min
Recording Transactions: Example 15 min
Recording Transactions: Example 24 min
Recording Transactions: Example 36 min
Recording Transactions: Your Turn10 min
Introduction to TGS Year 15 min
TGS Year 1: Transaction 16 min
TGS Year 1: Transaction 24 min
TGS Year 1: Transaction 32 min
TGS Year 1: Transaction 41 min
TGS Year 1: Transaction 5 and a Summary3 min
Quiz2 exercices pour s'entraîner
Week 2 Practice Quiz36 min
Week 2 Graded Quiz36 min
Semaine
3
Heures pour terminer
2 heures pour terminer

The 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....
Reading
14 vidéos (Total 94 min), 2 quiz
Video14 vidéos
Revenues5 min
Expenses9 min
The Income Statement: A Summary2 min
Revenue and Expense Transactions: A Tutorial11 min
Recording Revenue and Expense Transactions: Your Turn7 min
TGS Year 1: Transaction 67 min
TGS Year 1: Transaction 72 min
TGS Year 1: Transaction 84 min
Adjusting Entries: A Tutorial9 min
Recording Adjusting Entries: Your Turn16 min
TGS Year 1: Transaction 93 min
TGS Year 1: Transaction 104 min
TGS Year 1: Transaction 11 and a Summary4 min
Quiz2 exercices pour s'entraîner
Week 3 Practice Quiz24 min
Week 3 Graded Quiz24 min
Semaine
4
Heures pour terminer
3 heures pour terminer

The 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!...
Reading
16 vidéos (Total 108 min), 2 quiz
Video16 vidéos
TGS Year 1: Preparing the Income Statement7 min
TGS Year 1: Preparing the Balance Sheet6 min
TGS Year 1: Revisiting the Financial Statement Framework2 min
A Managerial Approach to Recording Transactions6 min
Transactions from the Viewpoint of a Manager17 min
Introduction to the Statement of Cash Flows6 min
Explaining the Change in Cash: A Tutorial10 min
TGS Year 1: Preparing the Operating Activities Section of the Statement of Cash Flows10 min
TGS Year 1: Preparing the Investing Activities Section of the Statement of Cash Flows2 min
TGS Year 1: Preparing the Financing Activities Section of the Statement of Cash Flows6 min
Closing Entries40s
The Statement of Cash Flows: A Conceptual Understanding10 min
TGS Year 1: Using the Direct Method to Prepare the Statement of Cash Flows6 min
TGS Year 1: Using the Indirect Method to Prepare the Statement of Cash Flows8 min
The Direct and Indirect Methods: A Summary3 min
Quiz2 exercices pour s'entraîner
Week 4 Practice Quiz24 min
Week 4 Graded Quiz24 min

Enseignant

Avatar

Luann J. Lynch

Almand R. Coleman Professor of Business Administration
Darden School of Business

À propos de 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....

Foire Aux Questions

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