Бухгалтерский учет и аудит. Продвинутый курс from Coursera

Этот курс является продолжением онлайн курса СПбГУ «Основы бухгалтерского учета и аудита». В нем рассматриваются законодательное регулирование бухгалтерского учета, правила формирования учетной политики компании, правила учета отдельных активов, капиталов, обязательств, доходов и расходов. Задача курса состоит в том, чтобы познакомить слушателей с критериями признания объектов в бухгалтерском учете, документальным оформлением хозяйственных операций, искусством построения записей по счетам бухгалтерского учета. Существенное внимание в курсе уделяется вопросам оценки активов и обязательств в бухгалтерском учете, формированию себестоимости, структуре доходов и расходов в бухгалтерском учете. Аудиторский блок курса направлен на изучение практики проведения аудита. Фокус внимания сосредоточен на оценке рисков существенного искажения отчетности, технологиям проведения аудита, контрольному, аналитическому и детальному тестированию в рамках сбора аудиторских доказательств, дизайну аудиторских программ и новому формату аудиторского заключения, слабо отраженным в российской аудиторской теории и практике. Курс предназначен для студентов, обучающихся по направлениям «экономика» и «менеджмент», предпринимателей, потенциальных бухгалтеров и всех, кто интересуется учетом и аудитом и чувствует необходимость разобраться в том, что это такое.

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Explores the latest accounting and auditing techniques, keeping learners up-to-date with industry standards

Taught by experienced instructors Yuri Nikolayevich Guzov and Dina Alekseevna Lvova, who are recognized experts in accounting and auditing

Suitable for undergraduates in economics and management, as well as those pursuing accounting certifications

Designed as a continuation of the СПбГУ course on Fundamentals of Accounting and Auditing

Reviews summary

Advanced accounting and auditing

This intermediate-level accounting course is most appropriate for students, entrepreneurs, or professionals with some foundational knowledge in accounting and auditing. Overall, the course presents a thorough theoretical grounding in accounting theory, but reviewers have differing opinions on the course's usefulness for practical applications, particularly in the audit section.

Good theoretical grounding in accounting theory.

"Для работы на большом предприятии, где работает весь план счетов - очень хорошая теоретическая база."

Variable quality between accounting and audit sections.

"Очень хороший курс!Мне был полезен в сцепке с первым курсом "Основы БУ и аудита". Львова Д.А. очень приятная, хорошо ведет лекцию. Гузова сложно смотреть. Просто читает кучу информации со слайдов."

"Курс по аудиту оставил очень противоречивые впечатления. Одна теория, лектор читал со слайдов, примеров не было."

Lack of practical examples, particularly in audit section.

"Курс в целом понравился. Материал излагался доступно, с примерами. К сожалению, курс по аудиту оставил очень противоречивые впечатления. Одна теория, лектор читал со слайдов, примеров не было."

"Контрольные тесты по материалам которых нет в лекциях."

"Касательно лекций по аудиту, - много теоретической информации и, к сожалению, нет практики."

Career center

Learners who complete Бухгалтерский учет и аудит. Продвинутый курс will develop knowledge and skills that may be useful to these careers:

Auditor

Auditors evaluate the accuracy of a company's financial records and procedures. They also make sure that the records accurately reflect the company's financial status. This course is very useful for Auditors, since it covers everything from fundamental accounting principles to advanced auditing theory and practice.

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Financial Manager

Financial Managers plan and direct the financial activities of a company. They also develop and implement financial policies and procedures. This course is very useful for Financial Managers, as it can help them gain a better understanding of accounting and financial reporting principles.

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Internal Auditor

Internal Auditors evaluate the effectiveness of a company's internal control systems. They also make recommendations for improvements. This course is very useful for Internal Auditors, as it can help them gain a better understanding of accounting and financial reporting principles and how they relate to internal control systems.

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Treasury Manager

Treasury Managers oversee the cash management and investment activities of a company. They also develop and implement treasury policies and procedures. This course is a good fit for Treasury Managers, as it covers all aspects of accounting, from financial reporting to auditing.

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Tax Accountant

Tax Accountants prepare tax returns and advise clients on tax matters. They also represent clients before tax authorities. This course is very useful for Tax Accountants, as it can help them gain a better understanding of the tax laws and regulations that apply to businesses.

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Controller

Controllers are responsible for the day-to-day operations of the accounting department. They also prepare financial reports, analyze financial data, and manage financial resources. This course is a good base for Controllers, as it covers all aspects of accounting, from financial reporting to auditing.

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Government Accountant

Government Accountants oversee the financial operations of government agencies. They also prepare financial reports, analyze financial data, and manage financial resources. This course is a good fit for Government Accountants, as it covers all aspects of accounting, from financial reporting to auditing.

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Financial Planner

Financial Planners help individuals and families plan for their financial future. They also provide guidance on investment and retirement planning. This course may be very useful for Financial Planners, as it can help them gain a better understanding of the financial planning process and the investment products available.

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Tax Manager

Tax Managers oversee the tax function of a company. They also develop and implement tax planning strategies. This course may be useful for Tax Managers, as it can help them develop a better understanding of the tax laws and regulations that apply to businesses.

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Accountant

Accountants assume responsibility for the implementation of the company's accounting system, as well as the examination of the company's financial records. Specific duties include the preparation of financial reports, the analysis and interpretation of accounting data, and management of financial resources. This course is a strong foundation for Accountants, as it thoroughly introduces accounting principles, financial reporting standards, and various accounting theories.

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Forensic Accountant

Forensic Accountants investigate financial crimes and fraud. They also provide expert testimony in court. This course may be very useful for Forensic Accountants, as it provides a foundation in accounting and auditing principles and can help build an understanding of how financial crimes are committed.

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Chief Financial Officer

The Chief Financial Officer (CFO) oversees the company's financial operations. CFOs manage accounting and financial reporting, as well as treasury and tax functions. This course may be useful for CFOs, as it can help them develop a deeper understanding of financial accounting and auditing principles.

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Financial Analyst

Financial Analysts evaluate the performance of companies and make recommendations for investment. They also provide guidance to companies on financial matters. This course may be useful for Financial Analysts, as it can help them develop a better understanding of the accounting principles and financial reporting standards used by the companies.

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Management Consultant

Management Consultants advise businesses on how to improve their operations. They also help businesses develop and implement new strategies. This course may be useful for Management Consultants, as it can help them gain a better understanding of the financial principles that underlie business decisions.

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Loan Officer

Loan Officers evaluate loan applications and make recommendations for approval or denial. They also work with borrowers to ensure that they understand the terms of their loans. This course may be useful for Loan Officers, as it can help them gain a better understanding of the financial principles that underlie lending decisions.

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