Acerca de este Curso
4.8
331 calificaciones
85 revisiones
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 principiante

Nivel principiante

No prior experience needed to participate in and benefit from this course.

Horas para completar

Aprox. 18 horas para completar

Sugerido: 5 weeks of study, 2-3 hours/week...
Idiomas disponibles

Inglés (English)

Subtítulos: Inglés (English)...

Qué aprenderás

  • Check

    How to use journal entries to record transactions and prepare and use t-accounts to summarize transactions recorded during an accounting period

  • Check

    The three most commonly used financial statements and how they fit together

  • Check

    How to prepare these financial statements based on transactions recorded during an accounting period

  • Check

    How to draw basic conclusions about a company's financial health

Habilidades que obtendrás

Financial AccountingAccountingFinancial StatementBalance Sheet
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 principiante

Nivel principiante

No prior experience needed to participate in and benefit from this course.

Horas para completar

Aprox. 18 horas para completar

Sugerido: 5 weeks of study, 2-3 hours/week...
Idiomas disponibles

Inglés (English)

Subtítulos: Inglés (English)...

Programa - Qué aprenderás en este curso

Semana
1
Horas para completar
3 horas para completar

Introduction to Financial Accounting, the Financial Statements, and the Balance Sheet

During this first week, we’ll learn about the context for financial accounting, including the informational role it plays for both internal and external audiences. We’ll explain accounting standards, which ensure financial information is conveyed clearly and effectively. Finally, we’ll describe the three primary financial statements as part of a recurring accounting process, called the accounting cycle, and then dive into one of those statements: the Balance Sheet (BS)....
Reading
14 videos (Total: 65 min), 1 reading, 2 quizzes
Video14 videos
What Is Accounting?m
3 Sets of Books3m
An Informational Role for Financial Accounting2m
Accounting Standards Inside the U.S.11m
Accounting Standards Outside the U.S.5m
The Financial Statements1m
The Financial Statements: A Framework3m
The Accounting Cycle2m
The Balance Sheet5m
Assets14m
Liabilities8m
Owners' Equity1m
The Balance Sheet: A Summary2m
Reading1 lecturas
Course Overview10m
Quiz2 ejercicios de práctica
Week 1 Practice Quiz36m
Week 1 Graded Quiz36m
Semana
2
Horas para completar
2 horas para completar

Introduction to Recording Transactions

After learning about the Balance Sheet, we’re ready to move on to using journal entries to record transactions, then t-accounts to summarize transactions recorded during an accounting period. We’ll apply those tools to record transactions for a fictional startup company, The Garden Spot, during its first year of operations (TGS Year 1). As we go along, we’ll also evaluate the effect of transactions on the balance sheet equation to ensure it remains balanced....
Reading
13 videos (Total: 61 min), 2 quizzes
Video13 videos
T-Accounts: A Tutorial4m
Journal Entries: A Tutorial3m
Recording Transactions: Example 15m
Recording Transactions: Example 24m
Recording Transactions: Example 36m
Recording Transactions: Your Turn10m
Introduction to TGS Year 15m
TGS Year 1: Transaction 16m
TGS Year 1: Transaction 24m
TGS Year 1: Transaction 32m
TGS Year 1: Transaction 41m
TGS Year 1: Transaction 5 and a Summary3m
Quiz2 ejercicios de práctica
Week 2 Practice Quiz36m
Week 2 Graded Quiz36m
Semana
3
Horas para completar
2 horas para completar

The Income Statement, Revenue and Expense Transactions, and Adjusting Entries

Now that we’ve learned the fundamentals of recording transactions, we’re ready to dive into another financial statement: the Income Statement (IS). After learning about the Income Statement, we’ll record revenue and expense transactions, and summarize these transactions in a special account. Finally, we'll record adjusting entries in accordance with accrual accounting, prior to the preparation of the financial statements....
Reading
14 videos (Total: 94 min), 2 quizzes
Video14 videos
Revenues5m
Expenses9m
The Income Statement: A Summary2m
Revenue and Expense Transactions: A Tutorial11m
Recording Revenue and Expense Transactions: Your Turn7m
TGS Year 1: Transaction 67m
TGS Year 1: Transaction 72m
TGS Year 1: Transaction 84m
Adjusting Entries: A Tutorial9m
Recording Adjusting Entries: Your Turn16m
TGS Year 1: Transaction 93m
TGS Year 1: Transaction 104m
TGS Year 1: Transaction 11 and a Summary4m
Quiz2 ejercicios de práctica
Week 3 Practice Quiz24m
Week 3 Graded Quiz24m
Semana
4
Horas para completar
3 horas para completar

The Statement of Cash Flows, Financial Statement Preparation

After learning about the Income Statement, revenue and expense transactions, and adjusting entries, we’re ready to move on to preparing our end-of-period financial statements. We’ll prepare the Income Statement and Balance Sheet based on the transactions that have been recorded. Then, we’ll dive into the Statement of Cash Flows (SCF) and learn how to prepare that financial statement. Finally, we’ll briefly discuss closing entries, since we've been preparing them as we've been going along!...
Reading
16 videos (Total: 108 min), 2 quizzes
Video16 videos
TGS Year 1: Preparing the Income Statement7m
TGS Year 1: Preparing the Balance Sheet6m
TGS Year 1: Revisiting the Financial Statement Framework2m
A Managerial Approach to Recording Transactions6m
Transactions from the Viewpoint of a Manager17m
Introduction to the Statement of Cash Flows6m
Explaining the Change in Cash: A Tutorial10m
TGS Year 1: Preparing the Operating Activities Section of the Statement of Cash Flows10m
TGS Year 1: Preparing the Investing Activities Section of the Statement of Cash Flows2m
TGS Year 1: Preparing the Financing Activities Section of the Statement of Cash Flows6m
Closing Entriesm
The Statement of Cash Flows: A Conceptual Understanding10m
TGS Year 1: Using the Direct Method to Prepare the Statement of Cash Flows6m
TGS Year 1: Using the Indirect Method to Prepare the Statement of Cash Flows8m
The Direct and Indirect Methods: A Summary3m
Quiz2 ejercicios de práctica
Week 4 Practice Quiz24m
Week 4 Graded Quiz24m

Instructores

Avatar

Luann J. Lynch

Almand R. Coleman Professor of Business Administration
Darden School of Business

Acerca de University of Virginia

A premier institution of higher education, The University of Virginia offers outstanding academics, world-class faculty, and an inspiring, supportive environment. Founded by Thomas Jefferson in 1819, the University is guided by his vision of discovery, innovation, and development of the full potential of students from all walks of life. Through these courses, global learners have an opportunity to study with renowned scholars and thought leaders....

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