财务会计:基础
University of Illinois, Urbana-Champaign
"在本课程中,您将学习财务会计信息的基础。您将从概述什么是财务会计信息和主要财务报表开始您的旅程。然后您将学习如何用财务会计语言对财务交易进行编码。同时,您将了解当代财务会计中最重要的概念:权责发生制会计。然后,你将批判性地分析公司如何确认收入。最后,您将完成本课程的短期资产会计分析,其中您将详细介绍企业如何对应收账款和存货进行会计核算。"
In this course, you will learn foundations of financial accounting information. You will start your journey with a general overview of what financial accounting information is and the main financial statements. You will then learn how to code financial transactions in financial accounting language. In the meantime, you will learn about the most important concept in contemporary financial accounting: accrual accounting. You will then critically analyze how firms recognize revenues. Finally, you will finish the course with an analysis of accounting for short-term assets where you will go into detail on how firms account for accounts receivables and inventories.
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