À propos de ce cours : This course 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. By the end of this course, you will be able to: - Use journal entries to record transactions; - Prepare and use t-accounts to summarize transactions recorded during an accounting period; - Describe the three most commonly used financial statements and how they fit together; - Prepare these financial statements based on transactions recorded during an accounting period; and - Draw basic conclusions about a company's financial health.
Les destinataires de ce cours : This course is beginner level; it does not require any prior experience with accounting. It is designed for anyone with an interest in the fundamentals of financial accounting.
Créé par : University of Virginia
Enseigné par : Luann J. Lynch, Almand R. Coleman Professor of Business Administration
Darden School of Business
| Niveau | Débutant |
| Engagement | 5 weeks of study, 2-3 hours/week |
| Langue | English |
| Matériel requis | N/A |
| Comment réussir | Réussissez tous les devoirs notés pour terminer le cours. |
| Notes des utilisateurs |
Programme de cours
SEMAINE 1
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).
14 vidéos, 1 lectures, 1 quiz pour s'exercer
- 讨论提示: Introduce Yourself
- 阅读: Course Overview
- Vidéo: What Is Accounting?
- Vidéo: 3 Sets of Books
- Vidéo: An Informational Role for Financial Accounting
- Vidéo: Accounting Standards Inside the U.S.
- Vidéo: Accounting Standards Outside the U.S.
- Vidéo: The Financial Statements
- Vidéo: The Financial Statements: A Framework
- Vidéo: The Accounting Cycle
- Vidéo: The Balance Sheet
- Vidéo: Assets
- Vidéo: Liabilities
- Vidéo: Owners' Equity
- Vidéo: The Balance Sheet: A Summary
- 练习测验: Week 1 Practice Quiz
Noté: Week 1 Graded Quiz
SEMAINE 2
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.
13 vidéos, 1 quiz pour s'exercer
- Vidéo: T-Accounts: A Tutorial
- Vidéo: Journal Entries: A Tutorial
- Vidéo: Recording Transactions: Example 1
- Vidéo: Recording Transactions: Example 2
- Vidéo: Recording Transactions: Example 3
- Vidéo: Recording Transactions: Your Turn
- Vidéo: Introduction to TGS Year 1
- Vidéo: TGS Year 1: Transaction 1
- Vidéo: TGS Year 1: Transaction 2
- Vidéo: TGS Year 1: Transaction 3
- Vidéo: TGS Year 1: Transaction 4
- Vidéo: TGS Year 1: Transaction 5 and a Summary
- 练习测验: Week 2 Practice Quiz
- 讨论提示: Discuss Interesting and/or Challenging Items
Noté: Week 2 Graded Quiz
SEMAINE 3
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.
14 vidéos, 1 quiz pour s'exercer
- Vidéo: Revenues
- Vidéo: Expenses
- Vidéo: The Income Statement: A Summary
- Vidéo: Revenue and Expense Transactions: A Tutorial
- Vidéo: Recording Revenue and Expense Transactions: Your Turn
- Vidéo: TGS Year 1: Transaction 6
- Vidéo: TGS Year 1: Transaction 7
- Vidéo: TGS Year 1: Transaction 8
- Vidéo: Adjusting Entries: A Tutorial
- Vidéo: Recording Adjusting Entries: Your Turn
- Vidéo: TGS Year 1: Transaction 9
- Vidéo: TGS Year 1: Transaction 10
- Vidéo: TGS Year 1: Transaction 11 and a Summary
- 练习测验: Week 3 Practice Quiz
- 讨论提示: Discuss Interesting and/or Challenging Items
Noté: Week 3 Graded Quiz
SEMAINE 4
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!
16 vidéos, 1 quiz pour s'exercer
- Vidéo: TGS Year 1: Preparing the Income Statement
- Vidéo: TGS Year 1: Preparing the Balance Sheet
- Vidéo: TGS Year 1: Revisiting the Financial Statement Framework
- Vidéo: A Managerial Approach to Recording Transactions
- Vidéo: Transactions from the Viewpoint of a Manager
- Vidéo: Introduction to the Statement of Cash Flows
- Vidéo: Explaining the Change in Cash: A Tutorial
- Vidéo: TGS Year 1: Preparing the Operating Activities Section of the Statement of Cash Flows
- Vidéo: TGS Year 1: Preparing the Investing Activities Section of the Statement of Cash Flows
- Vidéo: TGS Year 1: Preparing the Financing Activities Section of the Statement of Cash Flows
- Vidéo: Closing Entries
- Vidéo: The Statement of Cash Flows: A Conceptual Understanding
- Vidéo: TGS Year 1: Using the Direct Method to Prepare the Statement of Cash Flows
- Vidéo: TGS Year 1: Using the Indirect Method to Prepare the Statement of Cash Flows
- Vidéo: The Direct and Indirect Methods: A Summary
- 练习测验: Week 4 Practice Quiz
- 讨论提示: Discuss Interesting and/or Challenging Items
Noté: Week 4 Graded Quiz
SEMAINE 5
More Transactions, Analysis of Financial Statements, and an Annual Report
During this last week, we’ll walk through the second year of operations for our fictional startup company, The Garden Spot (TGS Year 2), for additional practice recording transactions and preparing our end-of-period financial statements. Then, we’ll do some analysis of The Garden Spot’s financial statements. Finally, we’ll take a look at PepsiCo’s Annual Report as an example of reporting for a publicly traded U.S. company.
16 vidéos, 1 quiz pour s'exercer
- Vidéo: TGS Year 2: Transactions 1-7
- Vidéo: TGS Year 2: Transactions 8-11
- Vidéo: TGS Year 2: Transactions 12-16
- Vidéo: TGS Year 2: Transactions 17-22
- Vidéo: TGS Year 2: The Financial Statements
- Vidéo: TGS Year 2: Preparing the Operating Activities Section of the Statement of Cash Flows
- Vidéo: TGS Year 2: Preparing the Investing Activities Section of the Statement of Cash Flows
- Vidéo: TGS Year 2: Preparing the Financing Activities Section of the Statement of Cash Flows
- Vidéo: TGS Year 2: Revisiting the Financial Statement Framework
- Vidéo: Analysis of the Income Statement
- Vidéo: Analysis of the Statement of Cash Flows
- Vidéo: Analysis of the Balance Sheet and a Summary
- Vidéo: PepsiCo's Annual Report
- Vidéo: PepsiCo's 10-K
- 练习测验: Week 5 Practice Quiz
- Vidéo: Conclusion of the Course
- 讨论提示: Mission Accomplished?
Noté: Week 5 Graded Quiz
FAQ
Comment cela fonctionne
课程作业
每门课程都像是一本互动的教科书，具有预先录制的视频、测验和项目。
来自同学的帮助
与其他成千上万的学生相联系，对想法进行辩论，讨论课程材料，并寻求帮助来掌握概念。
证书
获得正式认证的作业，并与朋友、同事和雇主分享您的成功。
Créateurs
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.
Tarification
| Acheter le cours | |
|---|---|
| Accéder au contenu du cours | Disponible |
| Accéder au contenu noté | Disponible |
| Recevoir une Note Finale | Disponible |
| Obtenir un Certificat de Cours partageable | Disponible |
Notation et examens
Excellent course. Good content and easy to understand. You will have the opportunity to do accounting for a company during two periods and make the comparison. Very instructive.
It was a really nice course for learning the basics of Financial Accounting. Johanna explains really nicely all the terms with good examples and helps you understand what are the main points of financing.
Very interesting and helpful. Good course for beginners who want to learn some basic knowledge and concepts in accounting. Recommend it!
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DN
This was a very well planned out online class and I highly recommend it.