Acerca de este Curso
36,008

100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.

Nivel intermedio

Aprox. 31 horas para completar

Sugerido: 8 weeks of study, 6-8 hours a week...

Inglés (English)

Subtítulos: Inglés (English)

100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.

Nivel intermedio

Aprox. 31 horas para completar

Sugerido: 8 weeks of study, 6-8 hours a week...

Inglés (English)

Subtítulos: Inglés (English)

Programa - Qué aprenderás en este curso

Semana
1
1 hora para completar

About the Course

In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course. ...
1 video (Total 2 minutos), 4 readings, 1 quiz
1 video
4 lecturas
Syllabus10m
About the Discussion Forums10m
Update Your Profile10m
Build a Learning Community with Social Media10m
1 ejercicio de práctica
Orientation Quiz8m
2 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....
5 videos (Total 53 minutos), 1 reading, 6 quizzes
5 videos
Pension Assets and Liabilities11m
Net Periodic Benefit Cost and Other Comprehensive Income11m
Postretirement Benefits: Defined Benefit Pension Example8m
Individual Plans4m
1 lectura
Module 1 Overview and Resources10m
6 ejercicios de práctica
Lesson 1.1 Knowledge Check4m
Lesson 1.2 Knowledge Check2m
Lesson 1.3 Knowledge Check2m
Lesson 1.4 Knowledge Check4m
Lesson 1.5 Knowledge Check2m
Module 1 Quiz14m
Semana
2
1 hora 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. ...
4 videos (Total 45 minutos), 1 reading, 5 quizzes
4 videos
Settlements and Curtailments15m
Defined Contribution and Multiemployer Plans10m
IFRS8m
1 lectura
Module 2 Overview and Resources10m
5 ejercicios de práctica
Lesson 2.1 Knowledge Check2m
Lesson 2.2 Knowledge Check2m
Lesson 2.3 Knowledge Check2m
Lesson 2.4 Knowledge Check4m
Module 2 Quiz16m
Semana
3
2 horas para completar

Module 3 Equity

In this module, the conversation changes from liabilities to equity. You will learn how to account for the issuance of common stock and basic transactions such as cash dividends, stock dividends, stock splits, and the purchase and reissuance of treasury stock. The module also includes a discussion of preferred stock and accumulated other comprehensive income....
5 videos (Total 57 minutos), 1 reading, 6 quizzes
5 videos
Equity: Results of Operations14m
Equity: Accumulated Other Comprehensive Income10m
Equity: Preferred Stock10m
Equity: Retirements and Treasury Stock9m
1 lectura
Module 3 Overview and Resources10m
6 ejercicios de práctica
Lesson 3.1 Knowledge Check4m
Lesson 3.2 Knowledge Check4m
Lesson 3.3 Knowledge Check2m
Lesson 3.4 Knowledge Check2m
Lesson 3.5 Knowledge Check2m
Module 3 Quiz22m
Semana
4
2 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....
7 videos (Total 58 minutos), 1 reading, 8 quizzes
7 videos
Share-Based Payments: Employee Stock Options5m
Shared-Based Payments: Forfeitures7m
Graded Vesting and Performance Conditions7m
Share-Based Payments: Liabilities and Modifications8m
Share-Based Payments: Stock Appreciation Rights8m
Restricted Shares5m
1 lectura
Module 4 Overview and Resources10m
8 ejercicios de práctica
Lesson 4.1 Knowledge Check2m
Lesson 4.2 Knowledge Check6m
Lesson 4.3 Knowledge Check2m
Lesson 4.4 Knowledge Check2m
Lesson 4.5 Knowledge Check2m
Lesson 4.6 Knowledge Check2m
Lesson 4.7 Knowledge Check2m
Module 4 Quiz18m
Semana
5
1 hora 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. ...
5 videos (Total 49 minutos), 1 reading, 6 quizzes
5 videos
Earnings Per Share: Basic EPS10m
Diluted EPS: If-Converted Method12m
Diluted EPS: Treasury Stock Method11m
Diluted EPS: Antidilution9m
1 lectura
Module 5 Overview and Resources10m
6 ejercicios de práctica
Lesson 5.1 Knowledge Check2m
Lesson 5.2 Knowledge Check4m
Lesson 5.3 Knowledge Check4m
Lesson 5.4 Knowledge Check2m
Lesson 5.5 Knowledge Check2m
Module 5 Quiz12m
Semana
6
2 horas para completar

Module 6 Accounting Changes

In this module, you will be introduced to the accounting for changes in accounting principles, changes in accounting estimates, and correction of errors from a previous period. The module will discuss the three techniques used when a new standard is adopted: retrospective, modified retrospective, and prospective. ...
5 videos (Total 56 minutos), 1 reading, 5 quizzes
5 videos
Accounting Changes Example: Change in Principle8m
Accounting Changes: Changes in Estimates11m
Accounting Changes: Error Correction10m
Accounting Changes: Transition7m
1 lectura
Module 6 Overview and Resources10m
5 ejercicios de práctica
Lesson 6.1 Knowledge Check4m
Lesson 6.2 Knowledge Check2m
Lesson 6.3 Knowledge Check2m
Lesson 6.4 Knowledge Check2m
Module 6 Quiz16m
Semana
7
3 horas para completar

Module 7 Statement of Cash Flows

In this module, you will be introduced to the statement of cash flows. We will learn how to classify cash flows as investing, financing, or operating activities. The module will conclude with a comparison of the statement of cash flows prepared using the direct and indirect methods....
4 videos (Total 43 minutos), 1 reading, 5 quizzes
4 videos
Statement of Cash Flows: Classification10m
Statement of Cash Flows: Direct Method10m
Statement of Cash Flows: Indirect Method9m
1 lectura
Module 7 Overview and Resources10m
4 ejercicios de práctica
Lesson 7.1 Knowledge Check4m
Lesson 7.2 Knowledge Check4m
Lesson 7.3 Knowledge Check4m
Module 7 Quiz10m
Semana
8
2 horas para completar

Module 8 Review and Evaluation

In this module, there will be a review of the seven previous modules. We review the concepts of: defined benefit plans, health care retirement plans, defined contribution plans, common stock issuances, stock dividends and splits, preferred stock, employee stock options and forfeitures, SARs and RSUs, basic and diluted EPS, the three accounting change techniques, rollover and iron curtain methods, and the direct and indirect methods of presenting the statement of cash flows. All of these concepts were previously discussed. ...
7 videos (Total 43 minutos), 2 readings, 1 quiz
7 videos
Review of Retiree Medical Benefits7m
Review of Equity6m
Review of Share-Based Payments7m
Review of EPS4m
Review of Accounting Changes6m
Review of Statement of Cash Flow3m
2 lecturas
Module 8 Overview and Resources10m
Course Wrap-Up10m
1 ejercicio de práctica
Module 8 Quiz28m

Instructor

Avatar

John Hepp

Clinical Assistant Professor of Accountancy
Department of Accountancy

Comienza a trabajar para obtener tu maestría

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

Acerca de Universidad de Illinois en Urbana-Champaign

The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs. ...

Acerca del programa especializado Financial Reporting

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....
Financial Reporting

Preguntas Frecuentes

  • Una vez que te inscribes para obtener un Certificado, tendrás acceso a todos los videos, cuestionarios y tareas de programación (si corresponde). Las tareas calificadas por compañeros solo pueden enviarse y revisarse una vez que haya comenzado tu sesión. Si eliges explorar el curso sin comprarlo, es posible que no puedas acceder a determinadas tareas.

  • 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.

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