This course, developed at the Darden School of Business at the University of Virginia and taught by top-ranked faculty, will teach you the tools you'll need to understand the fundamentals of financial accounting. Concise videos, the financial records of a small business, and "your turn" activities guide you through the three most commonly used financial statements: the Balance Sheet, the Income Statement, and the Statement of Cash Flows. Beyond recording transactions, you'll learn how to prepare these financial statements, and read and analyze them to draw basic conclusions about a company's financial health.
Ce cours fait partie de la Spécialisation Entrepreneurship: Growing Your Business
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Spécialisation Entrepreneurship: Growing Your BusinessUniversité de VirginieÀ propos de ce cours
172,387 consultations récentes
Résultats de carrière des étudiants
38%
ont commencé une nouvelle carrière après avoir terminé ce cours
33%
ont bénéficié d'un avantage concret dans leur carrières grâce à ce cours
19%
a obtenu une augmentation de salaire ou une promotion
Certificat partageable
Obtenez un Certificat lorsque vous terminez
100 % en ligne
Commencez dès maintenant et apprenez aux horaires qui vous conviennent.
Cours 1 sur 4 dans le
Dates limites flexibles
Réinitialisez les dates limites selon votre disponibilité.
Niveau débutant
No prior experience needed to participate in and benefit from this course.
Approx. 14 heures pour terminer
Anglais
Sous-titres : Arabe, Français, Portugais (européen), Chinois (simplifié), Italien, Vietnamien, Coréen, Allemand, Russe, Turc, Anglais, Espagnol
Ce que vous allez apprendre
How to use journal entries to record transactions and prepare and use t-accounts to summarize transactions recorded during an accounting period
The three most commonly used financial statements and how they fit together
How to prepare these financial statements based on transactions recorded during an accounting period
How to draw basic conclusions about a company's financial health
Compétences que vous acquerrez
Financial AccountingAccountingFinancial StatementBalance Sheet
Résultats de carrière des étudiants
38%
ont commencé une nouvelle carrière après avoir terminé ce cours
33%
ont bénéficié d'un avantage concret dans leur carrières grâce à ce cours
19%
a obtenu une augmentation de salaire ou une promotion
Certificat partageable
Obtenez un Certificat lorsque vous terminez
100 % en ligne
Commencez dès maintenant et apprenez aux horaires qui vous conviennent.
Cours 1 sur 4 dans le
Dates limites flexibles
Réinitialisez les dates limites selon votre disponibilité.
Niveau débutant
No prior experience needed to participate in and benefit from this course.
Approx. 14 heures pour terminer
Anglais
Sous-titres : Arabe, Français, Portugais (européen), Chinois (simplifié), Italien, Vietnamien, Coréen, Allemand, Russe, Turc, Anglais, Espagnol
Offert par
Université de Virginie
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.
Programme du cours : ce que vous apprendrez dans ce cours
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).
3 heures pour terminer
14 vidéos (Total 65 min), 2 lectures, 2 quiz
14 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
2 lectures
Welcome to the Specialization10 min
Course Overview10 min
2 exercices pour s'entraîner
Week 1 Practice Quiz36 min
Week 1 Graded Quiz36 min
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.
2 heures pour terminer
13 vidéos (Total 61 min)
13 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
2 exercices pour s'entraîner
Week 2 Practice Quiz36 min
Week 2 Graded Quiz36 min
3 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.
3 heures pour terminer
14 vidéos (Total 94 min)
14 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
2 exercices pour s'entraîner
Week 3 Practice Quiz30 min
Week 3 Graded Quiz30 min
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!
3 heures pour terminer
16 vidéos (Total 108 min)
16 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
2 exercices pour s'entraîner
Week 4 Practice Quiz30 min
Week 4 Graded Quiz30 min
Avis
Meilleurs avis pour FINANCIAL ACCOUNTING FUNDAMENTALS
par RF22 déc. 2019
I recommend this course to all beginners in understanding accounting , this course completely put you into your first step of the world of financial accounting , and professor luann is really amazing
par JR4 sept. 2020
The concepts learned during this course made possible for me to present the project financials in a better way to the director. This course should be a must for all of us in the project management.
par JK13 mars 2018
Definitely the best online course I have taken. You get to learn a lot from this short term course and feel confident and ready to move onto more advanced topics in accounting. Highly recommended!
par MY1 août 2020
Excellent way of teaching by the professor.Excellent course . I learnt all the basic terminologies related to finance.Luyaan's pedagogy is classic and very explicable... thank you coursera
À propos du Spécialisation Entrepreneurship: Growing Your Business
Growing a business needs a dynamic set of skills, ranging from leadership, employee management, strategy, planning, finance, accounting, ethics, accountability, and profitability.
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