About this Course
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다음의 4/5개 강좌

100% 온라인

지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

탄력적인 마감일

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중급 단계

완료하는 데 약 31시간 필요

권장: 8 weeks of study, 6-8 hours a week...

영어

자막: 영어

다음의 4/5개 강좌

100% 온라인

지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

탄력적인 마감일

일정에 따라 마감일을 재설정합니다.

중급 단계

완료하는 데 약 31시간 필요

권장: 8 weeks of study, 6-8 hours a week...

영어

자막: 영어

강의 계획 - 이 강좌에서 배울 내용

1
완료하는 데 1시간 필요

About the Course

In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course. ...
1 video (Total 2 min), 4 readings, 1 quiz
1개의 동영상
4개의 읽기 자료
Syllabus10m
About the Discussion Forums10m
Update Your Profile10m
Build a Learning Community with Social Media10m
1개 연습문제
Orientation Quiz8m
완료하는 데 2시간 필요

Module 1 Postretirement Benefits Part 1

In this module, you will be introduced to the accounting by employers for employee postretirement benefits. We will explore the basic features of accounting for defined benefit plans, including benefit obligations, plan assets, and the components of net periodic benefit cost. The discussion includes accounting for changes in net pension asset or liability that are recognized in other comprehensive income....
5 videos (Total 53 min), 1 reading, 6 quizzes
5개의 동영상
Pension Assets and Liabilities11m
Net Periodic Benefit Cost and Other Comprehensive Income11m
Postretirement Benefits: Defined Benefit Pension Example8m
Individual Plans4m
1개의 읽기 자료
Module 1 Overview and Resources10m
6개 연습문제
Lesson 1.1 Knowledge Check4m
Lesson 1.2 Knowledge Check2m
Lesson 1.3 Knowledge Check2m
Lesson 1.4 Knowledge Check4m
Lesson 1.5 Knowledge Check2m
Module 1 Quiz14m
2
완료하는 데 1시간 필요

Module 2 Postretirement Benefits Part 2

In this module, you will continue your study of the employer's accounting for employee retirement benefits, including health care plans, multi-employer plans, and defined contribution plans. We will learn the definitions of curtailment and settlement and the impact of each on the financial statements. The module also describes defined contribution plans and multi-employer plans. The module will wrap up with a brief discussion of some of the major differences between US GAAP and IFRS. ...
4 videos (Total 45 min), 1 reading, 5 quizzes
4개의 동영상
Settlements and Curtailments15m
Defined Contribution and Multiemployer Plans10m
IFRS8m
1개의 읽기 자료
Module 2 Overview and Resources10m
5개 연습문제
Lesson 2.1 Knowledge Check2m
Lesson 2.2 Knowledge Check2m
Lesson 2.3 Knowledge Check2m
Lesson 2.4 Knowledge Check4m
Module 2 Quiz16m
3
완료하는 데 2시간 필요

Module 3 Equity

In this module, the conversation changes from liabilities to equity. You will learn how to account for the issuance of common stock and basic transactions such as cash dividends, stock dividends, stock splits, and the purchase and reissuance of treasury stock. The module also includes a discussion of preferred stock and accumulated other comprehensive income....
5 videos (Total 57 min), 1 reading, 6 quizzes
5개의 동영상
Equity: Results of Operations14m
Equity: Accumulated Other Comprehensive Income10m
Equity: Preferred Stock10m
Equity: Retirements and Treasury Stock9m
1개의 읽기 자료
Module 3 Overview and Resources10m
6개 연습문제
Lesson 3.1 Knowledge Check4m
Lesson 3.2 Knowledge Check4m
Lesson 3.3 Knowledge Check2m
Lesson 3.4 Knowledge Check2m
Lesson 3.5 Knowledge Check2m
Module 3 Quiz22m
4
완료하는 데 2시간 필요

Module 4 Share-Based Payments

In this module, you will be introduced to share-based payments, such as stock options. We will learn the different models used in valuing equity instruments. This module will begin with a simple example for the accounting of employee stock options, and will then build on that to include forfeitures and graded vesting. The module will conclude with a discussion of stock appreciation rights and restricted shares....
7 videos (Total 58 min), 1 reading, 8 quizzes
7개의 동영상
Share-Based Payments: Employee Stock Options5m
Shared-Based Payments: Forfeitures7m
Graded Vesting and Performance Conditions7m
Share-Based Payments: Liabilities and Modifications8m
Share-Based Payments: Stock Appreciation Rights8m
Restricted Shares5m
1개의 읽기 자료
Module 4 Overview and Resources10m
8개 연습문제
Lesson 4.1 Knowledge Check2m
Lesson 4.2 Knowledge Check6m
Lesson 4.3 Knowledge Check2m
Lesson 4.4 Knowledge Check2m
Lesson 4.5 Knowledge Check2m
Lesson 4.6 Knowledge Check2m
Lesson 4.7 Knowledge Check2m
Module 4 Quiz18m
5
완료하는 데 1시간 필요

Module 5 Earnings Per Share

In this module, you will be introduced to the concept of earnings per share (EPS). You will learn how to account for basic EPS and diluted EPS. The module includes discussion of how preferred stock, options, and conversion features affect the numerator and denominator when calculating basic and diluted EPS. The module continues with the discussion of the mechanics of the if-converted and treasury stock methods, and the accounting for antidilutive securities. ...
5 videos (Total 49 min), 1 reading, 6 quizzes
5개의 동영상
Earnings Per Share: Basic EPS10m
Diluted EPS: If-Converted Method12m
Diluted EPS: Treasury Stock Method11m
Diluted EPS: Antidilution9m
1개의 읽기 자료
Module 5 Overview and Resources10m
6개 연습문제
Lesson 5.1 Knowledge Check2m
Lesson 5.2 Knowledge Check4m
Lesson 5.3 Knowledge Check4m
Lesson 5.4 Knowledge Check2m
Lesson 5.5 Knowledge Check2m
Module 5 Quiz12m
6
완료하는 데 2시간 필요

Module 6 Accounting Changes

In this module, you will be introduced to the accounting for changes in accounting principles, changes in accounting estimates, and correction of errors from a previous period. The module will discuss the three techniques used when a new standard is adopted: retrospective, modified retrospective, and prospective. ...
5 videos (Total 56 min), 1 reading, 5 quizzes
5개의 동영상
Accounting Changes Example: Change in Principle8m
Accounting Changes: Changes in Estimates11m
Accounting Changes: Error Correction10m
Accounting Changes: Transition7m
1개의 읽기 자료
Module 6 Overview and Resources10m
5개 연습문제
Lesson 6.1 Knowledge Check4m
Lesson 6.2 Knowledge Check2m
Lesson 6.3 Knowledge Check2m
Lesson 6.4 Knowledge Check2m
Module 6 Quiz16m
7
완료하는 데 3시간 필요

Module 7 Statement of Cash Flows

In this module, you will be introduced to the statement of cash flows. We will learn how to classify cash flows as investing, financing, or operating activities. The module will conclude with a comparison of the statement of cash flows prepared using the direct and indirect methods....
4 videos (Total 43 min), 1 reading, 5 quizzes
4개의 동영상
Statement of Cash Flows: Classification10m
Statement of Cash Flows: Direct Method10m
Statement of Cash Flows: Indirect Method9m
1개의 읽기 자료
Module 7 Overview and Resources10m
4개 연습문제
Lesson 7.1 Knowledge Check4m
Lesson 7.2 Knowledge Check4m
Lesson 7.3 Knowledge Check4m
Module 7 Quiz10m
8
완료하는 데 2시간 필요

Module 8 Review and Evaluation

In this module, there will be a review of the seven previous modules. We review the concepts of: defined benefit plans, health care retirement plans, defined contribution plans, common stock issuances, stock dividends and splits, preferred stock, employee stock options and forfeitures, SARs and RSUs, basic and diluted EPS, the three accounting change techniques, rollover and iron curtain methods, and the direct and indirect methods of presenting the statement of cash flows. All of these concepts were previously discussed. ...
7 videos (Total 43 min), 2 readings, 1 quiz
7개의 동영상
Review of Retiree Medical Benefits7m
Review of Equity6m
Review of Share-Based Payments7m
Review of EPS4m
Review of Accounting Changes6m
Review of Statement of Cash Flow3m
2개의 읽기 자료
Module 8 Overview and Resources10m
Course Wrap-Up10m
1개 연습문제
Module 8 Quiz28m

강사

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John Hepp

Clinical Assistant Professor of Accountancy
Department of Accountancy

Start working towards your Master's degree

이 강좌은(는) 일리노이대학교 어버너-섐페인캠퍼스의 100% 온라인 Master of Science in Accountancy (iMSA) 중 일부입니다. 전체 프로그램을 수료하면 귀하의 강좌가 학위 취득에 반영됩니다.

일리노이대학교 어버너-섐페인캠퍼스 정보

The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs. ...

Financial Reporting 전문 분야 정보

The Financial Reporting Specialization focuses on the role of financial accounting principles and processes in creating and reporting an organization’s financial statements. Learners who complete this specialization will be able to (1) use financial accounting principles to create and/or process an organization’s financial statements and (2) analyze financial statements to assess an organization’s financial position....
Financial Reporting

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