Financial Accounting for Corporations

Financial Accounting for Corporations

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Curso
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Inglês
64 h
Este conteúdo é classificado como 4.25 de 5

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  • 8 sequências
  • Advanced Level
  • Começa em 13 julho 2020
  • Termina em 8 setembro 2020

You can't access an archived course

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Detalhes do curso

Programa de Estudos

Week 1: Overview of Financial Accounting, FASB 's Codification, FASB's Conceptual Framework, and a review of accounting principles
Learn how FASB's Conceptual Framework helps to inform the development of future GAAP, use the FASB Codification system to research accounting topics, and review accounting principles. Review accounting principles used to prepare the four required financial statements of publically held corporations.
Week 2: Income Statement and Statement of Comprehensive Income
Learn FASB's new revenue recognition rules. Further, learn to prepare an Income Statement and Statement of Comprehensive Income.
Week 3: Balance Sheet: Current Assets
The Balance Sheet is used to report assets, liabilities, and equities. Learn how corporate leaders measure and report current assets including cash, receivables, and inventory. Further, learn how companies collect or sell their receivables to pay for operating expenses.
Week 4: Fixed and Intangible Assets
Learn how accountants measure and report property, plant, and equipment; and intangible assets. Further, you will learn to compute deprecation and amortization for plant, equipment, and all relevant intangible assets. You will also learn how accountants assess intangible assets for impairment and consider implementing the optional fair value option.
Week 5: Balance Sheet: Liabilities and Equities
Learn how to account for current liabilities, contingencies, and equities. You will review and expand your understanding of time value of money concepts to value bonds and other long-term liabilities. You will also learn how to determine the equivalent of one's net worth for a corporation and how to compute earnings per share; a ratio investors use to compare alternative investments.
Week 6: Statement of Cash Flows
Learn how managers and investors use the statement of cash flows to make important decisions regarding the operational efficiencies of a company, its investments, and various financing opportunities. You will learn to prepare the Statement of Cash Flows using both the direct and indirect methods.
Week 7: Notes to Financial Statements and Accounting for Changes and Errors
Investors read the notes to financial statements to gain an in depth understanding of how a corporation applies accounting principles, calculates estimates, and other important issues that do not appear on the face of financial statements.You will learn how to correct errors in measuring and reporting of financial information.
Week 8: Final Exam

Pré-requisito

To ​pursue a MicroMasters program certificate in Accounting and Financial Management, an undergraduate degree from an accredited college or university is required. If you are not pursuing a MicroMasters certification, Course 1: Financial Decision Making is highly recommended.

Instrutores

Sharon L. Levin
Chair and Professor of Accounting and Financial Management
University of Maryland Global Campus

Galit Kushnier, M.S.
Instructor
University of Maryland Global Campus

Editor

A Universidade de Maryland é a principal universidade do estado e uma das principais universidades públicas de investigação do país. Líder mundial em investigação, empreendedorismo e inovação, a universidade alberga mais de 37.000 estudantes, 9.000 professores e funcionários e 250 programas académicos. 

O seu corpo docente inclui três laureados com o Prémio Nobel, três vencedores do Prémio Pulitzer, 47 membros de academias nacionais e um grande número de académicos Fulbright. A instituição tem um orçamento operacional de 1,8 mil milhões de dólares, angaria 500 milhões de dólares por ano em fundos de investigação externos e concluiu recentemente uma campanha de angariação de fundos de mil milhões de dólares.

Plataforma

EdX est une plateforme d'apprentissage en ligne (dite FLOT ou MOOC). Elle héberge et met gratuitement à disposition des cours en ligne de niveau universitaire à travers le monde entier. Elle mène également des recherches sur l'apprentissage en ligne et la façon dont les utilisateurs utilisent celle-ci. Elle est à but non lucratif et la plateforme utilise un logiciel open source.

EdX a été fondée par le Massachusetts Institute of Technology et par l'université Harvard en mai 2012. En 2014, environ 50 écoles, associations et organisations internationales offrent ou projettent d'offrir des cours sur EdX. En juillet 2014, elle avait plus de 2,5 millions d'utilisateurs suivant plus de 200 cours en ligne.

Les deux universités américaines qui financent la plateforme ont investi 60 millions USD dans son développement. La plateforme France Université Numérique utilise la technologie openedX, supportée par Google.

Este conteúdo é classificado como 4.25 de 5
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Este conteúdo é classificado como 4.25 de 5
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