Acerca de este Curso
4.8
6 calificaciones
Programa Especializado
100 % en línea

100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.
Fechas límite flexibles

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.
Nivel intermedio

Nivel intermedio

Horas para completar

Aprox. 35 horas para completar

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

Inglés (English)

Subtítulos: Inglés (English)
Programa Especializado
100 % en línea

100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.
Fechas límite flexibles

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.
Nivel intermedio

Nivel intermedio

Horas para completar

Aprox. 35 horas para completar

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

Inglés (English)

Subtítulos: Inglés (English)

Programa - Qué aprenderás en este curso

Semana
1
Horas para completar
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....
Reading
2 videos (Total 10 minutos), 4 readings, 1 quiz
Video2 videos
About Prof Hepp2m
Reading4 lecturas
Syllabus10m
About the Discussion Forums10m
Update Your Profile10m
Build a Learning Community with Social Media10m
Quiz1 ejercicio de práctica
Orientation Quiz8m
Horas para completar
3 horas para completar

Module 1: Current Liabilities and Contingencies

In this module, you will be introduced to the concepts of current liabilities and contingencies. You will learn how to classify liabilities as current or long-term, including consideration of provisions of loan agreements with call options. You will also identify the criteria for recognizing or and/or disclosing contingencies...
Reading
7 videos (Total 72 minutos), 1 reading, 6 quizzes
Video7 videos
Current Liabilities12m
Exceptional Situations12m
Examples and Presentation7m
Excel Segment7m
Contingencies16m
Examples: Contingencies8m
Reading1 lectura
Module 1 Overview and Resources10m
Quiz6 ejercicios de práctica
Lesson 1.1 Knowledge Check4m
Lesson 1.2 Knowledge Check4m
Lesson 1.3 Knowledge Check6m
Lesson 1.4 Knowledge Check4m
Lesson 1.5-1.6 Knowledge Check4m
Module 1 Quiz30m
Semana
2
Horas para completar
3 horas para completar

Module 2: Long-Term Debt Part 1

In this module, you will be introduced to the concept of long-term debt. You will learn about the different types of bonds and how each type results in different accounting, including bonds sold at a premium, sold at a discount, and sold with issuance costs attached. The module also describes the fair value option that is offered for accounting for a bond....
Reading
6 videos (Total 83 minutos), 1 reading, 6 quizzes
Video6 videos
Bonds: The Simple Case16m
Bonds: Between Interest Dates6m
Bonds: Discount and Premium18m
Bonds: Discount and Issuance Costs16m
Fair Value Option - A Counter Intuitive Result11m
Reading1 lectura
Module 2 Overview and Resources10m
Quiz6 ejercicios de práctica
Lesson 2.1 Knowledge Check2m
Lesson 2.2 Knowledge Check6m
Lesson 2.3 Knowledge Check4m
Lesson 2.4-2.5 Knowledge Check14m
Lesson 2.6 Knowledge Check6m
Module 2 Quiz30m
Semana
3
Horas para completar
2 horas para completar

Module 3: Long-Term Debt Part 2

In this module, long-term debt will be discussed more in-depth. Students will learn how to account for bonds sold at a discount or premium, between interest dates, or with conversion features. Early extinguishment of debt, modifications and troubled debt restructuring are also discussed....
Reading
5 videos (Total 51 minutos), 1 reading, 6 quizzes
Video5 videos
Convertible Debt14m
Early Extinguishment of Debt7m
Bonds Modifications7m
Troubled Debt Restructuring13m
Reading1 lectura
Module 3 Overview and Resources10m
Quiz6 ejercicios de práctica
Lesson 3.1 Knowledge Check2m
Lesson 3.2 Knowledge Check4m
Lesson 3.3 Knowledge Check4m
Lesson 3.4 Knowledge Check4m
Lesson 3.5 Knowledge Check6m
Module 3 Quiz30m
Semana
4
Horas para completar
2 horas para completar

Module 4: Lease Accounting Part 1

In this module, you will be introduced to the recently issued lease accounting standards issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board). Starting with the definition of a lease, this module will discuss features of the new model common to both lessors and lessees and then illustrate the classification of leases, initial recognition and measurement and subsequent measurement by lessees....
Reading
7 videos (Total 60 minutos), 1 reading, 6 quizzes
Video7 videos
Classification of Leases11m
Classification Example6m
Initial Measurement6m
Lessee: Finance Leases5m
Lessee: Operating Leases9m
Variable and Increasing Rents5m
Reading1 lectura
Module 4 Overview and Resources10m
Quiz6 ejercicios de práctica
Lesson 4.1 Knowledge Check2m
Lesson 4.2-4.3 Knowledge Check4m
Lesson 4.4 Knowledge Check6m
Lesson 4.5-4.6 Knowledge Check4m
Lesson 4.7 Knowledge Check6m
Module 4 Quiz30m

Instructor

Avatar

John Hepp

Clinical Assistant Professor of Accountancy
Department of Accountancy
Graduation Cap

Comienza a trabajar para obtener tu maestría

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

Acerca de University of Illinois at 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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