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지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

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일정에 따라 마감일을 재설정합니다.

완료하는 데 약 33시간 필요

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

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자막: 영어

귀하가 습득할 기술

Financial AccountingFinancial StatementAccountingGenerally Accepted Accounting PrinciplesAccounting Terminology

100% 온라인

지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

유동적 마감일

일정에 따라 마감일을 재설정합니다.

완료하는 데 약 33시간 필요

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

영어

자막: 영어

강의 계획 - 이 강좌에서 배울 내용

1
완료하는 데 2시간 필요

Week 5: Introduction and Working Capital Assets

Now that we have a solid grasp of the foundations from the Introduction to Financial Accounting course, we are going to work our way around the Balance Sheet to discuss various types of Assets, Liabilities, and Stockholders' Equity (along with their associated Revenues and Expenses) in more detail. We kick off with Accounts Receivable and the problem that some customers that buy goods on credit will not actually pay us. We will look at the computation, disclosure, and analysis of such "Bad Debts". We will also briefly discuss other Accounts Receivable issues such as Factoring and Securitization. Then, we will move on to Inventory. We will discuss how Inventory accounting differs between retail and manufacturing firms. We will see how companies figure out the cost of the inventory they sold, which requires assumptions about cost flows. This discussion will lead us into covering one of the most infamous accounting topics: LIFO.

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8 videos (Total 115 min), 1 reading, 1 quiz
8개의 동영상
Video 5.2: Accounts Receivable Disclosure Example14m
Video 5.3.1: Inventory18m
Video 5.3.2: LIFO vs. FIFO19m
Video 5.4: Inventory Disclosure Example8m
Video 5.5: 3M Company: Accounts Receivable and Inventory17m
1개의 읽기 자료
Frequently Asked Questions10m
1개 연습문제
Homework #120m
2
완료하는 데 3시간 필요

Week 6: Long-lived Assets and Marketable Securities

This week, we will cover assets that represent longer-term investments. We will start with Property, Plant, and Equipment, covering questions like: What gets included in these accounts? How are they depreciated? What happens if their value is impaired? Then, we will cover similar questions for Intangible Assets, including Goodwill. Finally, we will discuss how companies account for investments in debt and equity securities and how the treatment for equity investments in other companies is determined by how much of the other company is owned.

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8 videos (Total 148 min), 1 quiz
8개의 동영상
Video 6.3: Long-lived Assets Disclosure Example16m
Video 6.4.1: Marketable Securities I22m
Video 6.4.2: Marketable Securities II12m
Video 6.5: Marketable Securities Disclosure Example16m
Video 6.6: 3M Company: Long-lived Assets & Marketable Securities23m
1개 연습문제
Homework #220m
3
완료하는 데 3시간 필요

Week 007: Liabilities and Long-term Debt

We move to the right-hand side of the Balance Sheet this week with a look at Liabilities. We will start by covering time-value of money, which is the idea that $1 today is not worth the same as $1 in the future. Almost all liabilities involve a consideration of the time-value of money, so this will be an important foundation piece for you to understand. Then, we will cover accounting for bank debt, mortgages, and bonds. Next, we will move into the topic of "off-balance-sheet" liabilities with a discussion of Leases.

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7 videos (Total 166 min), 1 quiz
7개의 동영상
Video 7.2.1: Long-Term Debt and Bonds I25m
Video 7.2.2: Long-Term Debt and Bonds II28m
Video 7.3: Leases28m
Video 7.4: 3M Company: Long-Term Debt and Leases14m
1개 연습문제
Homework #320m
4
완료하는 데 3시간 필요

Week 8: Deferred Taxes

There are two certainties in life, and we will cover one of them this week (the other is beyond the scope of the course). We will NOT teach you how to prepare your own tax return. Instead, we will discuss how companies have to prepare "two sets of books": their financial statements and their tax returns. The rules are different for these two sets of books, leading to permanent differences and to temporary differences. We will cover both types of differences, with a main focus on "deferred taxes", which are the byproduct of temporary or timing differences between tax reporting and financial reporting. Finally, we will touch on other tax issues, such as Net Operating Loss Carryforwards and the rule that requires companies to disclose how much they are trying to cheat on their taxes (sorry, that should say "use tax planning strategies to manage their taxable income").

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7 videos (Total 130 min), 1 quiz
7개의 동영상
Video 8.3: Valuation Allowances and NOLs14m
Video 8.4: Income Tax Disclosure Example25m
Video 8.5: Taxes, SCF, and Marketable Securities18m
Video 8.6: 3M Company: Income Taxes13m
1개 연습문제
Homework #420m
4.9
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More Introduction to Financial Accounting의 최상위 리뷰

대학: TCApr 10th 2016

Professor Bushee is fantastic!! Best accounting professor I've ever had, aside from a similar professor at UCLA (David Ravetch) who was able to bring humor to accounting in the same way.

대학: KSFeb 26th 2017

Awesome!!!\n\nProfessor Brian Bushee teaching style is easy to understand & fun.I would love to study more accouting & finance course from professor. Please create more courses for us.

강사

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Brian J Bushee

The Geoffrey T. Boisi Professor
Accounting

펜실베이니아 대학교 정보

The University of Pennsylvania (commonly referred to as Penn) is a private university, located in Philadelphia, Pennsylvania, United States. A member of the Ivy League, Penn is the fourth-oldest institution of higher education in the United States, and considers itself to be the first university in the United States with both undergraduate and graduate studies. ...

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  • 강좌에 등록하면 바로 모든 비디오, 테스트 및 프로그래밍 과제(해당하는 경우)에 접근할 수 있습니다. 상호 첨삭 과제는 이 세션이 시작된 경우에만 제출하고 검토할 수 있습니다. 강좌를 구매하지 않고 살펴보기만 하면 특정 과제에 접근하지 못할 수 있습니다.

  • 수료증을 구매하면 성적 평가 과제를 포함한 모든 강좌 자료에 접근할 수 있습니다. 강좌를 완료하면 전자 수료증이 성취도 페이지에 추가되며, 해당 페이지에서 수료증을 인쇄하거나 LinkedIn 프로필에 수료증을 추가할 수 있습니다. 강좌 콘텐츠만 읽고 살펴보려면 해당 강좌를 무료로 청강할 수 있습니다.

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