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Empfohlen: 6 weeks of study, 6-8 hours/week...

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Untertitel: Englisch

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Financial AccountingFinancial StatementAccountingGenerally Accepted Accounting PrinciplesAccounting Terminology

100 % online

Beginnen Sie sofort und lernen Sie in Ihrem eigenen Tempo.

Flexible Fristen

Setzen Sie Fristen gemäß Ihrem Zeitplan zurück.

Ca. 33 Stunden zum Abschließen

Empfohlen: 6 weeks of study, 6-8 hours/week...

Englisch

Untertitel: Englisch

Lehrplan - Was Sie in diesem Kurs lernen werden

Woche
1
2 Stunden zum Abschließen

Week 5: Introduction and Working Capital Assets

Now that we have a solid grasp of the foundations from the Introduction to Financial Accounting course, we are going to work our way around the Balance Sheet to discuss various types of Assets, Liabilities, and Stockholders' Equity (along with their associated Revenues and Expenses) in more detail. We kick off with Accounts Receivable and the problem that some customers that buy goods on credit will not actually pay us. We will look at the computation, disclosure, and analysis of such "Bad Debts". We will also briefly discuss other Accounts Receivable issues such as Factoring and Securitization. Then, we will move on to Inventory. We will discuss how Inventory accounting differs between retail and manufacturing firms. We will see how companies figure out the cost of the inventory they sold, which requires assumptions about cost flows. This discussion will lead us into covering one of the most infamous accounting topics: LIFO.

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8 Videos (Gesamt 115 min), 1 Lektüre, 1 Quiz
8 Videos
Video 5.1.1: Accounts Receivable18m
Video 5.1.2: Estimating Uncollectible Accounts14m
Video 5.2: Accounts Receivable Disclosure Example14m
Video 5.3.1: Inventory18m
Video 5.3.2: LIFO vs. FIFO19m
Video 5.4: Inventory Disclosure Example8m
Video 5.5: 3M Company: Accounts Receivable and Inventory17m
1 Lektüre
Frequently Asked Questions10m
1 praktische Übung
Homework #120m
Woche
2
3 Stunden zum Abschließen

Week 6: Long-lived Assets and Marketable Securities

This week, we will cover assets that represent longer-term investments. We will start with Property, Plant, and Equipment, covering questions like: What gets included in these accounts? How are they depreciated? What happens if their value is impaired? Then, we will cover similar questions for Intangible Assets, including Goodwill. Finally, we will discuss how companies account for investments in debt and equity securities and how the treatment for equity investments in other companies is determined by how much of the other company is owned.

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8 Videos (Gesamt 148 min), 1 Quiz
8 Videos
Video 6.1.2: Tangible Assets II20m
Video 6.2: Intangible Assets and Goodwill17m
Video 6.3: Long-lived Assets Disclosure Example16m
Video 6.4.1: Marketable Securities I22m
Video 6.4.2: Marketable Securities II12m
Video 6.5: Marketable Securities Disclosure Example16m
Video 6.6: 3M Company: Long-lived Assets & Marketable Securities23m
1 praktische Übung
Homework #220m
Woche
3
3 Stunden zum Abschließen

Week 007: Liabilities and Long-term Debt

We move to the right-hand side of the Balance Sheet this week with a look at Liabilities. We will start by covering time-value of money, which is the idea that $1 today is not worth the same as $1 in the future. Almost all liabilities involve a consideration of the time-value of money, so this will be an important foundation piece for you to understand. Then, we will cover accounting for bank debt, mortgages, and bonds. Next, we will move into the topic of "off-balance-sheet" liabilities with a discussion of Leases.

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7 Videos (Gesamt 166 min), 1 Quiz
7 Videos
Video 7.1.2: Time Value of Money: Present Value17m
Video 7.1.3: Time Value of Money: Annuities24m
Video 7.2.1: Long-Term Debt and Bonds I25m
Video 7.2.2: Long-Term Debt and Bonds II28m
Video 7.3: Leases28m
Video 7.4: 3M Company: Long-Term Debt and Leases14m
1 praktische Übung
Homework #320m
Woche
4
3 Stunden zum Abschließen

Week 8: Deferred Taxes

There are two certainties in life, and we will cover one of them this week (the other is beyond the scope of the course). We will NOT teach you how to prepare your own tax return. Instead, we will discuss how companies have to prepare "two sets of books": their financial statements and their tax returns. The rules are different for these two sets of books, leading to permanent differences and to temporary differences. We will cover both types of differences, with a main focus on "deferred taxes", which are the byproduct of temporary or timing differences between tax reporting and financial reporting. Finally, we will touch on other tax issues, such as Net Operating Loss Carryforwards and the rule that requires companies to disclose how much they are trying to cheat on their taxes (sorry, that should say "use tax planning strategies to manage their taxable income").

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7 Videos (Gesamt 130 min), 1 Quiz
7 Videos
Video 8.2.1: Deferred Tax Liabilities17m
Video 8.2.2: Deferred Tax Assets and Tax Rate Changes20m
Video 8.3: Valuation Allowances and NOLs14m
Video 8.4: Income Tax Disclosure Example25m
Video 8.5: Taxes, SCF, and Marketable Securities18m
Video 8.6: 3M Company: Income Taxes13m
1 praktische Übung
Homework #420m
4.9
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Top reviews from More Introduction to Financial Accounting

von TCApr 10th 2016

Professor Bushee is fantastic!! Best accounting professor I've ever had, aside from a similar professor at UCLA (David Ravetch) who was able to bring humor to accounting in the same way.

von KSFeb 26th 2017

Awesome!!!\n\nProfessor Brian Bushee teaching style is easy to understand & fun.I would love to study more accouting & finance course from professor. Please create more courses for us.

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Brian J Bushee

The Geoffrey T. Boisi Professor
Accounting

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. ...

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