Este curso forma parte de Programa especializado: informes financieros

4.7
estrellas
87 calificaciones

Adel Ibrahim

8866 ya inscrito

Ofrecido Por

Parte del título de grado Master of Science in Accountancy (iMSA)
Más información

Programa especializado: informes financierosUniversidad de Illinois en Urbana-Champaign

Acerca de este Curso

24.857 vistas recientes

This course is the fourth course in a five-course Financial Reporting Specialization. This course focuses on the recognition, measurement and subsequent accounting for equity, pensions, share-based compensation and cash flows utilizing the FASB Accounting Standards Codification and other resources.

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.

Certificado para compartir

Obtén un certificado al finalizar

100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.

Curso 4 de 5 en

Programa especializado: informes financieros

Nivel intermedio

Aprox. 22 horas para completar

Inglés (English)

¿Podría tu empresa beneficiarse de la capacitación de los empleados en las habilidades más demandadas?

Prueba Coursera para negocios

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.

Certificado para compartir

Obtén un certificado al finalizar

100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.

Curso 4 de 5 en

Programa especializado: informes financieros

Nivel intermedio

Aprox. 22 horas para completar

Inglés (English)

¿Podría tu empresa beneficiarse de la capacitación de los empleados en las habilidades más demandadas?

Prueba Coursera para negocios

Instructor

Calificación del instructor

4,9/5 (11 calificaciones)

Adel Ibrahim

Lecturer of Accountancy

Accountancy

11.148 alumnos

2 cursos

Ofrecido por

Universidad de Illinois en Urbana-Champaign

Comienza a trabajar para obtener tu maestría

Este curso es parte de Master of Science in Accountancy (iMSA) completamente en línea de Universidad de Illinois en Urbana-Champaign. Si te aceptan en el programa completo, tus cursos cuentan para tu título de grado.

Más información

Mira cómo los empleados de las mejores empresas dominan las habilidades más demandadas

Obtén más información sobre Coursera para Empresas

Programa - Qué aprenderás en este curso

Semana1

Semana 1

1 hora para completar

About the Course

1 hora para completar

1 video (Total 1 minutos), 4 lecturas, 1 cuestionario

3 horas para completar

Module 1 Postretirement Benefits Part 1

In this module, you will be introduced to the accounting by employers for employee postretirement benefits. We will explore the basic features of accounting for defined benefit plans, including benefit obligations, plan assets, and the components of net periodic benefit cost. The discussion includes accounting for changes in net pension asset or liability that are recognized in other comprehensive income.

3 horas para completar

7 videos (Total 55 minutos), 1 lectura, 8 cuestionarios

7 videos

Introduction to Pensions7mMain Elements in Accounting for Pensions8mExample: Main Elements in Accounting for Pensions5mPensions Assets and Liabilities7mExample: Pensions Assets and Liabilities 10mFirst Round in Constructing the Pension Puzzle6mExample: First Round in Constructing the Pension Puzzle9m

1 lectura

Module 1 Overview and Resources10m

8 ejercicios de práctica

Lesson 1.1 Knowledge Check5mLesson 1.1 Knowledge Check5mLesson 1.1 Example Knowledge Check5mLesson 1.3 Knowledge Check5mLesson 1.3 Example Knowledge Check5mLesson 1.4 Knowledge Check5mLesson 1.4 Example Knowledge Check 5mModule 1 Quiz1h

Semana2

Semana 2

3 horas para completar

Module 2 Postretirement Benefits Part 2

In this module, you will continue your study of the employer's accounting for employee retirement benefits, including health care plans, multi-employer plans, and defined contribution plans. We will learn the definitions of curtailment and settlement and the impact of each on the financial statements. The module also describes defined contribution plans and multi-employer plans. The module will wrap up with a brief discussion of some of the major differences between US GAAP and IFRS.

3 horas para completar

6 videos (Total 54 minutos), 1 lectura, 7 cuestionarios

6 videos

AOCI/PSC and its Amortization10mExample: AOCI/PSC and its Amortization8mAOCI/Gain or Loss and its Amortization9mExample: AOCI/Gain or Loss and its Amortization8mCompleting the Pension Puzzle6mThe Pension Spreadsheet8m

1 lectura

Module 2 Overview and Resources10m

7 ejercicios de práctica

Lesson 2.1 Knowledge Check5mLesson 2.1 Example Knowledge Check5mLesson 2.2 Knowledge Check5mLesson 2.2 Example Knowledge Check5mLesson 2.3 Knowledge Check5mLession 2.3 Lecture 2 Knowledge Check5mModule 2 Quiz1h

Semana3

Semana 3

3 horas para completar

Module 3 Equity

3 horas para completar

9 videos (Total 71 minutos), 1 lectura, 10 cuestionarios

9 videos

Introduction to Equity12mContributed Equity: Issue of Stock8mContributed Equity: Issue of Stock Example4mContributed Equity: Repurchase of Stock7mExample: Contributed Equity: Repurchase of Stock7mEarned Equity: Cash versus Property Dividends6mEarned Equity: Cash versus Property Dividends Example7mEarned Equity: Stock Dividend versus Stock Split8mEarned Equity: Stock Dividend versus Stock Split Example 8m

1 lectura

Module 3 Overview and Resources10m

10 ejercicios de práctica

Lesson 3.1 Knowledge Check5mLesson 3.2 Knowledge Check5mLesson 3.2 Example Knowledge Check5mLesson 3.3 Knowledge Check5mLesson 3.3 Example Knowledge Check5mLesson 3.4 Knowledge Check5mLesson 3.4 Example Knowledge Check5mLesson 3.5 Knowledge Check5mLesson 3.5 Example Knowledge Check5mModule 3 Quiz1h

Semana4

Semana 4

3 horas para completar

Module 4 Share-Based Payments

In this module, you will be introduced to share-based payments, such as stock options. We will learn the different models used in valuing equity instruments. This module will begin with a simple example for the accounting of employee stock options, and will then build on that to include forfeitures and graded vesting. The module will conclude with a discussion of stock appreciation rights and restricted shares.

3 horas para completar

8 videos (Total 57 minutos), 1 lectura, 9 cuestionarios

8 videos

Introduction to Employees' Share-based Compensation Plans5mRestricted Share Awards/Units6mRestricted Share Awards/Units Example12mStock Options5mExample: Stock Options5mGraded Vesting and Forfeitures of Options5mGraded Vesting and Forfeitures of Options Example10mStock Appreciation Rights5m

1 lectura

Module 4 Overview and Resources10m

9 ejercicios de práctica

Lesson 4.1 Knowledge Check5mLesson 4.2 Knowledge Check5mLesson 4.2 Example Knowledge Check5mLesson 4.3 Knowledge Check5mLesson 4.3 Example Knowledge Check5mLesson 4.4 Knowledge Check5mLesson 4.4 Example Knowledge Check5mLesson 4.5 Knowledge Check5mModule 4 Quiz1h

Semana5

Semana 5

3 horas para completar

Module 5 Earnings Per Share

In this module, you will be introduced to the concept of earnings per share (EPS). You will learn how to account for basic EPS and diluted EPS. The module includes discussion of how preferred stock, options, and conversion features affect the numerator and denominator when calculating basic and diluted EPS. The module continues with the discussion of the mechanics of the if-converted and treasury stock methods, and the accounting for antidilutive securities.

3 horas para completar

9 videos (Total 58 minutos), 1 lectura, 10 cuestionarios

9 videos

Basic Earnings Per Share7mBasic Earnings Per Share Example5mDiluted EPS: Treasury Stock Method5mDiluted EPS: Treasury Stock Method Example6mDiluted EPS: If-Converted Method6mDiluted EPS: If-Converted Method Example8mAntidilutive Securities and EPS Calculations6mAntidilutive Securities and EPS Calculations Example 9mFinancial Statements Presentation and Note Disclosures3m

1 lectura

Module 5 Overview and Resources10m

10 ejercicios de práctica

Lesson 5.1 Knowledge Check5mLesson 5.1 Example Knowledge Check5mLesson 5.2 Knowledge Check5mLesson 5.2 Example Knowledge Check5mLesson 5.3 Knowledge Check5mLesson 5.3 Example Knowledge Check5mLesson 5.4 Knowledge Check5mLesson 5.4 Example Knowledge Check5mLesson 5.5 Knowledge Check5mModule 5 Quiz1h

Semana6

Semana 6

3 horas para completar

Module 6 Accounting Changes

3 horas para completar

9 videos (Total 61 minutos), 1 lectura, 10 cuestionarios

9 videos

Introduction to Accounting Changes and Error Corrections7mChanges in Accounting Principles5mChanges in Accounting Principles Example10mChanges in Accounting Estimates4mChanges in Accounting Estimates Example5mError Correction5mError Correction Example7mInventory Misstatements7mInventory Misstatements Example 7m

1 lectura

Module 6 Overview and Resources10m

10 ejercicios de práctica

Lesson 6.1 Knowledge Check5mLesson 6.2 Knowledge Check5mLesson 6.2 Example Knowledge Check5mLesson 6.3 Knowledge Check5mLesson 6.3 Example Knowledge Check5mLesson 6.4 Knowledge Check5mLesson 6.4 Example Knowledge Check5mLesson 6.5 Knowledge Check5mLesson 6.5 Example Knowledge Check5mModule 6 Quiz1h

Semana7

Semana 7

4 horas para completar

Module 7 Statement of Cash Flows

4 horas para completar

9 videos (Total 72 minutos), 3 lecturas, 10 cuestionarios

9 videos

Introduction to Cash Flow Statement Analysis6mDirect Method: Converting Revenues into Inflows8mConverting Expenses into Outflows8mDirect Method Example (Revenues to Inflows and Expenses to Outflows)10mIndirect Method: Operating Activities8mIndirect Method: Operating Activities Example5mInvesting, Financing, and Non-cash Activities9mInvesting, Financing, and Non-cash Activities10mGies Online Programs3m

3 lecturas

Module 7 Overview and Resources10mCongratulations!10mGet Your Course Certificate10m

9 ejercicios de práctica

Lesson 7.1 Knowledge Check5m Lesson 7.2 Knowledge Check5mLesson 7.3 Knowledge Check5mLesson 7.2+7.3 Knowledge Check10mLesson 7.4 Example Knowledge Check5mLesson 7.4 Example Knowledge Check10mLesson 7.5 Example Knowledge Check5mLesson 7.5 Example Knowledge Check5mModule 7 Quiz30m

Reseñas

4.7

13 reseña

5 stars
77,01 %
4 stars
17,24 %
3 stars
1,14 %
2 stars
4,59 %

Principales reseñas sobre ACCOUNTING ANALYSIS II: ACCOUNTING FOR LIABILITIES AND EQUITY

por TW31 de ene. de 2021

I like the course, which provided a thorough breakdown of direct and indirect method. The professor's sound knowledge and accounting acumen made the course interesting and easy to understand.

por AK19 de abr. de 2018

Thank you Sir! A lot of great stuff that you have passed on to us. Thank you so much for your time and great work.

por WT31 de oct. de 2019

The course was very supportive and would help to my career path. Special thanks to course instructor Sir John Hepp.

por SV25 de sep. de 2020

very beneficial , but its too late for providing certificates

Ver todas las reseñas

Acerca de Programa especializado: informes financieros

The Financial Reporting Specialization focuses on the role of financial accounting principles and processes in creating and reporting an organization’s financial statements. Learners who complete this specialization will be able to (1) use financial accounting principles to create and/or process an organization’s financial statements and (2) analyze financial statements to assess an organization’s financial position.

Preguntas Frecuentes

¿Cuándo podré acceder a las lecciones y tareas?
El acceso a las clases y las asignaciones depende del tipo de inscripción que tengas. Si tomas un curso en modo de oyente, verás la mayoría de los materiales del curso en forma gratuita. Para acceder a asignaciones calificadas y obtener un certificado, deberás comprar la experiencia de Certificado, ya sea durante o después de participar como oyente. Si no ves la opción de oyente:
es posible que el curso no ofrezca la opción de participar como oyente. En cambio, puedes intentar con una Prueba gratis o postularte para recibir ayuda económica.
Es posible que el curso ofrezca la opción 'Curso completo, sin certificado'. Esta opción te permite ver todos los materiales del curso, enviar las evaluaciones requeridas y obtener una calificación final. También significa que no podrás comprar una experiencia de Certificado.
¿Qué recibiré si me suscribo a este Programa especializado?
Cuando te inscribes en un curso, obtienes acceso a todos los cursos que forman parte del Programa especializado y te darán un Certificado cuando completes el trabajo. Se añadirá tu Certificado electrónico a la página Logros. Desde allí, puedes imprimir tu Certificado o añadirlo a tu perfil de LinkedIn. Si solo quieres leer y visualizar el contenido del curso, puedes auditar el curso sin costo.
¿Hay ayuda económica disponible?
Sí. En ciertos programas de aprendizaje, puedes postularte para recibir ayuda económica o una beca en caso de no poder costear los gastos de la tarifa de inscripción. Si hay ayuda económica o becas disponibles para tu selección de programa de aprendizaje, verás un enlace para postularte en la página de descripción.

¿Tienes más preguntas? Visita el Centro de Ayuda al Estudiante.

Desarrolla habilidades para tus empleados e impulsa los resultados de la empresa

Descubre Coursera para Empresas

Accounting Analysis II: Accounting for Liabilities and Equity

Acerca de este Curso