财务报告I

Financial Reporting I

Earn a strong foundation in financial reporting concepts and methods, and use your skills to prepare and analyze financial statements.

914 次查看
印第安纳大学
edX
  • 完成时间大约为 12
  • 高级
  • 英语
注:因开课平台的各种因素变化,以上开课日期仅供参考

你将学到什么

Understand thebroadobjectives of financial reporting and with respect to specific transactions

Howto measure, record,and report important business transactions

How to prepare and analyze financial statements,includingbalance sheets and income statements

How to effectively research more complex topic areas in US GAAP using the FASB’s Codification and other resources

课程概况

This course builds on introductory accounting courses by providing you with adeepunderstanding of the conceptual foundations and mechanics of financial reporting and accounting standards. The course focuses on the measurement and reporting of the asset side of the balance sheetsas well as the measurement of revenues and expenses on income statements. The content of the course is particularly important for students seeking careers in accounting and finance,as well as professionals who wantto increase their knowledge of financial accounting.

Before taking this course,you should be familiar with basic accounting terminology, T-accounts, and journal entries. FinancialReportingI will help you become more fluent in accounting and business discussions.

The course places emphasis on firms’ economic transactions and business activities, and the accounting measurements and journal entries we use to measure and report those transactions and activities. You willdevelop professional judgment and critical thinking skills.You willconsider the economics of business activities and events and consider the degree to which financial reports capture the underlying economics.This will enable you toobtain the tools necessary to understand and execute accounting procedures with an increased appreciation of the broader business context in which accounting information is prepared and used in business decisions.

预备知识

This course is intended for those who have junior or senior standing at a college or university, or have already attained at least a bachelor’s degree.

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