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.
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Formal Financial Accounting
일리노이대학교 어버너-섐페인캠퍼스이 강좌에 대하여
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영어
자막: 아랍어, 프랑스어, 포르투갈어 (유럽), 러시아어, 영어, 스페인어
유동적 마감일
일정에 따라 마감일을 재설정합니다.
공유 가능한 수료증
완료 시 수료증 획득
100% 온라인
지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.
중급 단계
완료하는 데 약 10시간 필요
영어
자막: 아랍어, 프랑스어, 포르투갈어 (유럽), 러시아어, 영어, 스페인어
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 개의 읽기 자료, 1 개의 테스트
완료하는 데 2시간 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 2시간 필요
4개 동영상 (총 19분), 1 개의 읽기 자료, 4 개의 테스트
완료하는 데 3시간 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 3시간 필요
4개 동영상 (총 24분), 2 개의 읽기 자료, 4 개의 테스트
완료하는 데 2시간 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 2시간 필요
4개 동영상 (총 19분), 1 개의 읽기 자료, 4 개의 테스트
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 개의 읽기 자료, 1 개의 테스트
검토
FORMAL FINANCIAL ACCOUNTING의 최상위 리뷰
AL 제공2017년 12월 8일
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 .
NP 제공2021년 1월 20일
Very helpful and full of information. In my opinion it would be even better if it was a bit slower and a bit more analytical. My 4 stars is more like 4 stars and a half.
JY 제공2021년 4월 9일
The course ties in the other ones nicely. Its "final exam" was a great real-world application. It should've been combined with the other two classes though!
SS 제공2020년 5월 13일
Great teaching technique. Build from a simple example and then add more complicated situations. No nonsense straight forward course. Highly recommended.
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