This course builds upon what you learned in Financial Accounting: Foundations and Financial Accounting: Advanced Topics and introduces you to formal foundations of financial accounting. The main purpose of the course is to familiarize you with technical terms in financial accounting, such as debit, credit and T-account. While knowledge on technical aspects of financial accounting is not necessary to understand and interpret financial statements, this knowledge is critical to be able to understand advanced topics in accounting. Formal Financial Accounting is a prerequisite course for the University of Illinois' iMSA program and the terminology we will cover will be used throughout the courses in iMSA program.
제공자:
Formal Financial Accounting
일리노이대학교 어버너-섐페인캠퍼스
About this Course
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지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.
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일정에 따라 마감일을 재설정합니다.
중급 단계
완료하는 데 약 9시간 필요
영어
자막: 영어, 아랍어
제공자:
일리노이대학교 어버너-섐페인캠퍼스
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.
강의 계획 - 이 강좌에서 배울 내용
완료하는 데 1시간 필요
Course Orientation
In this module, you will become familiar with the course, your instructor, your classmates, and your learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.
완료하는 데 1시간 필요
1개 동영상 (총 2분), 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 Quiz10m
완료하는 데 1시간 필요
Module 1: Introduction to Financial Accounting Terminology
Accounting is the language of business. Managers communicate results of operations within a firm through accounting to various financial information users including investors and creditors. The main purpose of this module is to familiarize you with technical terms in financial accounting such as debit, credit, and T-account.
완료하는 데 1시간 필요
4개 동영상 (총 19분), 1 reading, 4 quizzes
4개의 동영상
Lesson 1.1: Transaction and Transaction Worksheet4m
Lesson 1.2: T-Accounts, Debit, and Credit7m
Lesson 1.3: Journal Entry, Ledger, Trial Balance6m
1개의 읽기 자료
Module 1 Overview10m
4개 연습문제
Lesson 1.1 Knowledge Check12m
Lesson 1.2 Knowledge Check12m
Lesson 1.3 Knowledge Check8m
Module 1 Graded Quiz20m
완료하는 데 2시간 필요
Module 2: Formal Financial Accounting for Assets
One of the major components of a balance sheet is assets. Accounts receivables, inventories, and plant, property, and equipment constitute a major part of the assets. Understanding accounting for these accounts will help you uncover how these accounts change over time, their valuation, and their usefulness in managerial decision making.
완료하는 데 2시간 필요
4개 동영상 (총 24분), 2 readings, 4 quizzes
4개의 동영상
Lesson 2.1: Accounts Receivables11m
Lesson 2.2: Inventories4m
Lesson 2.3: Plant, Property, and Equipment (PPE)7m
2개의 읽기 자료
Module 2 Overview10m
Additional Resources10m
4개 연습문제
Lesson 2.1 Knowledge Check14m
Lesson 2.2 Knowledge Check10m
Lesson 2.3 Knowledge Check10m
Module 2 Graded Quiz20m
완료하는 데 1시간 필요
Module 3: Formal Financial Accounting for Liabilities and Shareholders’ Equity
The major sources of financing for many firms are liabilities and equity. Firms routinely finance their operations through various liabilities including accounts payables, bank loans, and bonds. They also raise funds from their investors through IPOs and SEOs. Finally, retained earnings (earnings earned but not distributed to investors) constitute a significant source of financing. Accounting for liabilities and shareholders’ equity will help you understand how formal financial accounting for liabilities and shareholders’ equity accounts are conducted.
완료하는 데 1시간 필요
4개 동영상 (총 19분), 1 reading, 4 quizzes
4개의 동영상
Lesson 3.1: Short-Term Liabilities6m
Lesson 3.2: Long-Term Liabilities4m
Lesson 3.3: Shareholders’ Equity7m
1개의 읽기 자료
Module 3 Overview10m
4개 연습문제
Lesson 3.1 Knowledge Check10m
Lesson 3.2 Knowledge Check10m
Lesson 3.3 Knowledge Check10m
Module 3 Graded Quiz20m
완료하는 데 1시간 필요
Module 4: Applications of Formal Financial Accounting
The accounting cycle starts with financial transactions, and continues with journalizing these transactions and posting the journal entries on the ledger. At the end of the year, the trial balance is prepared. The final step is to prepare financial statements from trial balance numbers. This module will go over a comprehensive exercise, which will track the accounting cycle of a firm from its establishment until its fiscal year-end financial statements.
완료하는 데 1시간 필요
2개 동영상 (총 15분), 1 reading, 1 quiz
1개의 읽기 자료
Module 4 Overview10m
1개 연습문제
Module 4 Graded Quiz38m
검토
4.7
FORMAL FINANCIAL ACCOUNTING의 최상위 리뷰
AH 제공Dec 8, 2017
The lectures are great and easy to understand, and the examples are well explained and easy to follow. The professor explains the material in a very understandable way .
JO 제공Feb 13, 2020
I recommend this course for non-accounting people, who want to learn and start to know accounting. If you make the exercises and examples you can learn a lot.
JN 제공Feb 9, 2018
Absolutely loved this course! It was a great compliment to the two other accounting classes I have taken
LW 제공Apr 22, 2018
great course- learned a LOT and actually understand what I'm learning!
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