Master the technical skills needed to analyze financial statements and disclosures for use in financial analysis, and learn how accounting standards and managerial incentives affect the financial reporting process. By the end of this course, you’ll be able to read the three most common financial statements: the income statement, balance sheet, and statement of cash flows. Then you can apply these skills to a real-world business challenge as part of the Wharton Business Foundations Specialization.
Dieser Kurs ist Teil der Spezialisierung Spezialisierung Business Foundations
Introduction to Financial Accounting
4.7
(4,385 ratings)
159,282 bereits angemeldet!
von
Über diesen Kurs
121,650
121,650Kompetenzen, die Sie erwerben
Financial AccountingAccountingFinancial StatementBalance Sheet
Lehrplan - Was Sie in diesem Kurs lernen werden
Woche
14 Stunden zum Abschließen
Week 1: Introduction and Balance Sheet
To learn a foreign language like Accounting, you need quite a bit of practice in the basic foundations (grammar, syntax, idioms, etc.). This material is absolutely essential for being able to read and to understand books written in the language (in our case, financial statements.). This week, we will start building these foundations. We will start with an overview of financial reporting. What types of reports are required? Who makes the rules? Who enforces the rules? Then, we will cover the balance sheet equation and define/discuss Assets, Liabilities, and Stockholders' Equity. We will introduce debit-credit bookkeeping and do lots of practice in translating transactions into debits and credits. Finally, we will introduce a case of a start-up company to provide you insights into all of the steps necessary to go from recording the first transactions of a new business all the way through its first set of financial statements.
9 Videos (Gesamt 128 min), 7 Lektüren, 2 Quiz
9 Videos
1.1.2: Financial Reporting Example12m
1.2.1: Balance Sheet Equation12m
1.2.2: Assets, Liabilities, and Stockholders' Equity19m
1.3.1: Debit and Credit Bookkeeping I13m
1.3.2: Debit and Credit Bookkeeping II16m
1.4.1: Relic Spotter Case, Part 116m
1.4.2: Relic Spotter Case, Part 215m
1.5: 3M Company: Tour of an Annual Report10m
7 Lektüren
Syllabus10m
Frequently Asked Questions10m
PDF files for videos10m
PDF files for videos10m
PDF files for videos10m
PDF files for videos10m
PDF files for videos10m
2 praktische Übungen
Learning check-in2m
Homework #120m
Woche
23 Stunden zum Abschließen
Week 2: Accrual Accounting and the Income Statement
We will start with a discussion of Accrual Accounting and how it affects the recognition of the Income Statement accounts: Revenues and Expenses. Then, we will cover adjusting entries, which are needed to prepare our internal books for the upcoming financial statements. Finally, we will discuss closing entries and the preparation of the Balance Sheet and Income Statement. At each stage, we will continue to work on the case of our start-up company. If you are not sick and tired of journal entries by the end of this week, then I have not done my job!
8 Videos (Gesamt 110 min), 6 Lektüren, 1 Quiz
8 Videos
2.2: Relic Spotter Case, Part 312m
2.3.1: Adjusting Entries I15m
2.3.2: Adjusting Entries II14m
2.4.1: Relic Spotter Case, Part 4a11m
2.4.2: Relic Spotter Case, Part 4b9m
2.5: Financial Statements and Closing Entries16m
2.6: 3M Company: Income Statement and Balance Sheet9m
6 Lektüren
PDF files for videos10m
PDF files for videos10m
PDF files for videos10m
PDF files for videos10m
PDF files for videos10m
PDF files for videos10m
1 praktische Übung
Homework #220m
Woche
33 Stunden zum Abschließen
Week 3: Cash Flows
Cash is King! We will start with the classification of cash flows into operating, investing, and financing activities. Then, we will work on preparing and analyzing the Statement of Cash Flows. We will wrap up the case on the start-up company by preparing and analyzing its Statement of Cash Flows. Finally, we will discuss the differences between Earnings, Cash from Operations, EBITDA, and Free Cash Flow.
7 Videos (Gesamt 115 min), 4 Lektüren, 1 Quiz
7 Videos
3.1.2: Relic Spotter Case, Part 516m
3.2.1: Statement of Cash Flows14m
3.2.2: Relic Spotter Case, Part 617m
3.3.1: More SCF Topics and EBITDA17m
3.3.2: Cash Flow vs. EBITDA Examples21m
3.4: 3M Company: Cash Flows13m
4 Lektüren
PDF files for videos10m
PDF files for videos10m
PDF files for videos10m
PDF files for videos10m
1 praktische Übung
Homework #320m
Woche
42 Stunden zum Abschließen
Week 4: Ratio Analysis and Final Exam
We will have our final exam this week. Because of the exam, I will cover Ratio Analysis, which will not involve any "new" material. While we will define and discuss a number of ratios, they will all basically involve dividing one accounting number by another. But, the analysis of what those ratios mean will involve a deep understanding of Balance Sheet and Income Statement accounts. Thus, the Ratio Analysis videos will help provide a nice review of the material, which will help you prepare for the exam. However, there will be no questions about ratio analysis on the exam. The only thing left to do after this exam is to impress your family, friends, and co-workers with your vast knowledge of Financial Accounting!
5 Videos (Gesamt 73 min), 3 Lektüren, 2 Quiz
5 Videos
4.2: Plainview Technology Case, Part 116m
4.3: Plainview Technology Case, Part 219m
4.4: Plainview Technology Case, Part 310m
4.5: 3M Company: Ratios5m
3 Lektüren
PDF files for videos10m
PDF files for videos10m
PDF files for videos10m
2 praktische Übungen
Final Exam, Part 124m
Final Exam, Part 216m
42%
nahm einen neuen Beruf nach Abschluss dieser Kurse auf
33%
ziehen Sie für Ihren Beruf greifbaren Nutzen aus diesem Kurs
Top-Bewertungen
I took Brian Bushee's course and found him to be one of the BEST INSTRUCTORS I'VE EVER HAD IN MY ENTIRE LIFE. If you've had trouble with accounting courses in the past, HE IS THE INSTRUCTOR FOR YOU!!!
great course simple to understand and very entertaining. i really like the idea of the virtual students they add a nice touch to the course and the instructions and provide good questions and answers
Dozent
Brian J Bushee
The Geoffrey T. Boisi ProfessorAccounting
Über University of Pennsylvania
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.
Über die Spezialisierung Business Foundations
In this Specialization, you’ll develop basic literacy in the language of business, which you can use to transition to a new career, start or improve your own small business, or apply to business school to continue your education. In five courses, you’ll learn the fundamentals of marketing, accounting, operations, and finance. In the final Capstone Project, you’ll apply the skills learned by developing a go-to-market strategy to address a real business challenge.
Häufig gestellte Fragen
Wann erhalte ich Zugang zu den Vorträgen und Aufgaben?
Sobald Sie sich für ein Zertifikat angemeldet haben, haben Sie Zugriff auf alle Videos, Quizspiele und Programmieraufgaben (falls zutreffend). Aufgaben, die von anderen Kursteilnehmern bewertet werden, können erst dann eingereicht und überprüft werden, wenn Ihr Unterricht begonnen hat. Wenn Sie sich den Kurs anschauen möchten, ohne ihn zu kaufen, können Sie womöglich auf bestimmte Aufgaben nicht zugreifen.
Was bekomme ich, wenn ich diese Spezialisierung abonniere?
Wenn Sie sich für den Kurs anmelden, erhalten Sie Zugriff auf alle Kurse der Spezialisierung und Sie erhalten nach Abschluss aller Arbeiten ein Zertifikat. Ihr elektronisches Zertifikat wird zu Ihrer Seite „Errungenschaften“ hinzugefügt – von dort können Sie Ihr Zertifikat ausdrucken oder es zu Ihrem LinkedIn Profil hinzufügen. Wenn Sie nur lesen und den Inhalt des Kurses anzeigen möchten, können Sie kostenlos als Gast an dem Kurs teilnehmen.
Wie erfolgen Rückerstattungen?
Ist finanzielle Unterstützung möglich?
Haben Sie weitere Fragen? Besuchen Sie das Hilfe-Center für Teiln..
Coursera arbeitet mit erstklassigen Universitäten und Organisationen zusammen, um Online-Kurse anzubieten und dadurch universellen Zugriff auf die weltweit beste Ausbildung zu ermöglichen.
© 2019 Coursera Inc. Alle Rechte vorbehalten.
