This course, developed at the Darden School of Business at the University of Virginia and taught by top-ranked faculty, will teach you the tools you'll need to understand the fundamentals of financial accounting. Concise videos, the financial records of a small business, and "your turn" activities guide you through the three most commonly used financial statements: the Balance Sheet, the Income Statement, and the Statement of Cash Flows. Beyond recording transactions, you'll learn how to prepare these financial statements, and read and analyze them to draw basic conclusions about a company's financial health.
Este curso forma parte de Programa Especializado - Entrepreneurship: Growing Your Business
ofrecido por
Programa Especializado - Entrepreneurship: Growing Your BusinessUniversidad de VirginiaAcerca de este Curso
178,566 vistas recientes
Resultados profesionales del estudiante
38%
comenzó una nueva carrera después de completar estos cursos
32%
consiguió un beneficio tangible en su carrera profesional gracias a este curso
18%
consiguió un aumento de sueldo o ascenso
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 principiante
No prior experience needed to participate in and benefit from this course.
Aprox. 14 horas para completar
Inglés (English)
Subtítulos: Árabe (Arabic), Francés (French), Portugués (europeo), Chino (simplificado), Italiano, Vietnamita, Coreano, Alemán (German), Ruso (Russian), Turco (Turkish), Inglés (English), Español (Spanish)
Qué aprenderás
How to use journal entries to record transactions and prepare and use t-accounts to summarize transactions recorded during an accounting period
The three most commonly used financial statements and how they fit together
How to prepare these financial statements based on transactions recorded during an accounting period
How to draw basic conclusions about a company's financial health
Habilidades que obtendrás
Financial AccountingAccountingFinancial StatementBalance Sheet
Resultados profesionales del estudiante
38%
comenzó una nueva carrera después de completar estos cursos
32%
consiguió un beneficio tangible en su carrera profesional gracias a este curso
18%
consiguió un aumento de sueldo o ascenso
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 principiante
No prior experience needed to participate in and benefit from this course.
Aprox. 14 horas para completar
Inglés (English)
Subtítulos: Árabe (Arabic), Francés (French), Portugués (europeo), Chino (simplificado), Italiano, Vietnamita, Coreano, Alemán (German), Ruso (Russian), Turco (Turkish), Inglés (English), Español (Spanish)
ofrecido por
Universidad de 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.
Programa - Qué aprenderás en este curso
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).
3 horas para completar
14 videos (Total 65 minutos), 2 lecturas, 2 cuestionarios
14 videos
What Is Accounting?53s
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
2 lecturas
Welcome to the Specialization10m
Course Overview10m
2 ejercicios de práctica
Week 1 Practice Quiz36m
Week 1 Graded Quiz36m
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.
2 horas para completar
13 videos (Total 61 minutos)
13 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
2 ejercicios de práctica
Week 2 Practice Quiz36m
Week 2 Graded Quiz36m
3 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.
3 horas para completar
14 videos (Total 94 minutos)
14 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
2 ejercicios de práctica
Week 3 Practice Quiz30m
Week 3 Graded Quiz30m
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!
3 horas para completar
16 videos (Total 108 minutos)
16 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 Entries40s
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
2 ejercicios de práctica
Week 4 Practice Quiz30m
Week 4 Graded Quiz30m
Reseñas
Principales reseñas sobre FINANCIAL ACCOUNTING FUNDAMENTALS
por RF22 de dic. de 2019
I recommend this course to all beginners in understanding accounting , this course completely put you into your first step of the world of financial accounting , and professor luann is really amazing
por JR4 de sep. de 2020
The concepts learned during this course made possible for me to present the project financials in a better way to the director. This course should be a must for all of us in the project management.
por JK13 de mar. de 2018
Definitely the best online course I have taken. You get to learn a lot from this short term course and feel confident and ready to move onto more advanced topics in accounting. Highly recommended!
por MY1 de ago. de 2020
Excellent way of teaching by the professor.Excellent course . I learnt all the basic terminologies related to finance.Luyaan's pedagogy is classic and very explicable... thank you coursera
Acerca de Programa especializado: Entrepreneurship: Growing Your Business
Growing a business needs a dynamic set of skills, ranging from leadership, employee management, strategy, planning, finance, accounting, ethics, accountability, and profitability.
Preguntas Frecuentes
¿Cuándo podré acceder a las lecciones y tareas?
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