个人和企业会计的记账

Bookkeeping for Personal and Business Accounting

Learn how to balance your books and develop the skills to manage finances in personal and business environments.

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英国开放大学
FutureLearn
  • 完成时间大约为 4
  • 初级
  • 英语
注:本课程由FutureLearn和Linkshare共同提供,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

Describe and define bookkeeping and accounting

Explain the general purposes and functions of accounting

Explain the differences between management and financial accounting

Describe the main elements of financial accounting information – assets, liabilities, revenue and expenses

Identify the main financial statements and their purposes

Apply the essential numerical skills required for bookkeeping and accounting

Explain the relationship between the accounting equation and double-entry bookkeeping

Record transactions in the appropriate ledger accounts using the double-entry bookkeeping system

Balance off ledger accounts at the end of an accounting period

Produce a trial balance, balance sheet and a profit and loss account

课程概况

Discover how money flows in personal and business environments and develop the skills to manage your finances with this online accounting and bookkeeping course from the Open University.

You’ll master common terms, basic maths and gain the ability to put your knowledge into practice. After this course you’ll be able to perfectly balance your books and understand how concepts of profit and loss lead to revenue or debt.

Develop ideas through conversation

This course is not facilitated. Learners are encouraged to support one another, share personal experiences, and see new perspectives.

课程大纲

The reasons and objectives of management and financial accounting, including stewardship, control and accountability

Key terminology including income and expenses, assets and liabilities, profit and loss statements and the balance sheet

面向人群

This accounting course is for anyone wanting an introduction to bookkeeping and financial accounting. It might be of particular interest to small business owners, people who are self employed or those wanting to better manage their own finance. You don’t need any previous experience.

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