Acerca de este Curso

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Fechas límite flexibles
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Nivel intermedio
Aprox. 27 horas para completar
Inglés (English)
Certificado para compartir
Obtén un certificado al finalizar
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. 27 horas para completar
Inglés (English)

ofrecido por

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Instituto de Física y Tecnología de Moscú

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American Institute of Business and Economics

Programa - Qué aprenderás en este curso

Semana
1

Semana 1

5 horas para completar

Financial Accounting – Basic Principles. Transaction Analysis. Income Recognition. Accounting for Current Assets

5 horas para completar
12 videos (Total 145 minutos), 11 lecturas, 2 cuestionarios
12 videos
1.1. Why study accounting?11m
1.2. What is accounting? Financial vs. managerial accounting11m
1.3. Key financial statements – BS, IS, SCF17m
1.4. Accounting principles. GAAP14m
1.5. Double-entry bookkeeping6m
1.6. Transaction analysis – an example15m
1.7. Revenue and expense recognition16m
1.8. Cash and accounts receivable14m
1.9. Accounting for inventories (1) – cost travel13m
1.10. Accounting for inventories (2) – cost of goods sold9m
1.11. Accounting for inventories (3) – FIFO, LIFO, LCM9m
11 lecturas
Konstantin Kontor2m
AIBEc. The American Institute of Business and Economics2m
Grading2m
Handouts – an important comment2m
1.1. Financial accounting basics5m
1.2. Accounting record-keeping5m
1.3. Transaction analysis – an example5m
1.4. Revenue and expense recognition – an overview10m
1.5. Accounting for uncollectibles10m
1.6. Accounting for inventories (1) – cost travel10m
1.7. Accounting for inventories (2) – basic concepts. FIFO, LIFO, LCM10m
2 ejercicios de práctica
1 (Practice)20m
1 - Basic accounting procedures for current assets1h
Semana
2

Semana 2

4 horas para completar

Operational Assets. Depreciation. Short-Term Investments. Long-Term Liabilities. Shareholders’ Equity. Some Tax Issues

4 horas para completar
12 videos (Total 129 minutos), 5 lecturas, 2 cuestionarios
12 videos
2.2. Depreciation11m
2.3. Depreciation tax shield8m
2.4. Intangible assets – accounting and amortization7m
2.5. Short-term investments in bonds10m
2.6. Short-term investments in stocks12m
2.7. Bonds (1) – parameters and accounting approach10m
2.8. Bonds (2) – amortization of premium/discount13m
2.9. Equity (1) – accounting for common and preferred stock11m
2.10. Equity (2) – treasury stock and stock dividends12m
2.11. Accounting for taxes – an overview9m
2.12. Deferred taxes – an example8m
5 lecturas
2.1. Operational assets1m
2.2. Depreciation tax shield1m
2.3. Accounting for long-term liabilities10m
2.4. Accounting for shareholders’ equity10m
2.5. Accounting for income taxes – an overview1m
2 ejercicios de práctica
2 (Practice)30m
2 - Depreciation, amortization, and deferred items1h
Semana
3

Semana 3

4 horas para completar

The Statement of Cash Flows. Analysis and Use of Financial Statements. Financial Accounting and Project Valuation

4 horas para completar
12 videos (Total 118 minutos), 3 lecturas, 2 cuestionarios
12 videos
3.2. SCF – Example 114m
3.3. SCF – a more advanced Example 2 (1)12m
3.4. SCF – a more advanced Example 2 (2)8m
3.5. Valuation revisited – cash flows, net income, and FCF7m
3.6. Comparison of interest treatment in SCF and FCF9m
3.7. The big question – why use earnings?10m
3.8. Analysis and use of financial statements – an overview12m
3.9. Ratio analysis (1) – current position and performance6m
3.10. Ratio analysis (2) – capital structure5m
3.11. Ratio analysis (3) – operating performance11m
3.12. Financial accounting and valuation – conclusions8m
3 lecturas
3.1. The statement of cash flows (1) – the idea and format10m
3.2. The statement of cash flows (2) – an example10m
3.3. Analysis and use of financial statements – an overview10m
2 ejercicios de práctica
3 (Practice)30m
3 - SCF inputs and ROI ratios1h
Semana
4

Semana 4

5 horas para completar

Managerial Accounting – Core Ideas. Cost Behavior. Direct and Indirect Costs. Indirect Cost Allocation

5 horas para completar
12 videos (Total 145 minutos), 4 lecturas, 2 cuestionarios
12 videos
4.2. Managerial vs. financial accounting – a comparison11m
4.3. Systems of managerial accounting13m
4.4. Introduction to costs – major terms12m
4.5. Cost behavior12m
4.6. Total cost – concept and information12m
4.7. Direct and indirect costs14m
4.8. Indirect cost allocation11m
4.9. Cost allocation example (1) – initial cost allocation13m
4.10. Cost allocation example (2) – cost re-allocation11m
4.11. Cost allocation example (3) – cost allocation rates10m
4.12. The tracing and allocation roadmap9m
4 lecturas
4.1. The nature of managerial accounting10m
4.2. Cost behavior10m
4.3. Total cost (1) – the concept. Direct and indirect costs10m
4.4. Total cost (2) – direct costs measurement and overhead allocation10m
2 ejercicios de práctica
4 (Practice)20m
4 - Cost behavior and cost allocation1h

Acerca de Programa especializado: Understanding Modern Finance

Understanding Modern Finance

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