财务会计概论

Introduction to Financial Accounting

Refresh your knowledge of basic accounting processes and discover recent changes in International Financial Reporting Standards.

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意大利帕多瓦大学
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

Interpret companies’ transactions (e.g. financing, sale, acquisition of goods/services) through accounting numbers;

Assess the financial structure of the company and its implications in terms of profitability;

Appreciate the difference between book value of equity and market value of equity;

Apply proficiently the double-entry bookkeeping system to record/verify transactions and accounting;

Discern between cash-based accounting and accrual-based income.

课程概况

On this course, you will discover how the decisions and operations of an organisation are translated into numbers. You will cover fundamental financial accounting concepts to help you develop in your accounting career or prepare yourself for more advanced study.

This course features a range of conceptual and practical activities. You will understand the different purposes of accounting information, the role of accruals, and learn how to read financial statements. You will also address myths of accounting and separate fact from fiction.

课程大纲

The accounting cycle: translating companies’ operations and decisions into numbers;

Understanding accounting as the language of business: users of accounting information and its different purposes;

The role of accounting equation in ensuring recording integrity and keeping track of the transactions;

The role of accruals in making sense of financial accounting information;

The package of Financial Statements: balance sheet, income statement and cash flow statement;

Debunking myths about accounting as a fact: the role of valuation, assumptions and forecasts;

Reading and interpreting financial statements with a ‘sceptical’ eye.

面向人群

The course is designed for those who have already completed an introductory course in financial accounting and need to refresh their understanding. It will suit those looking to take an intermediate or advanced financial accounting course in the future, dealing with business groups, M&A, and consolidation.

Junior professionals (e.g. Chartered Accountants and Certified Financial Accountants) can also familiarise with recent changes in International Financial Reporting Standards.

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