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Accounting Analysis II

Accounting for Liabilities and Equity

Scott Mendoza

This course is the fourth course in a five-course Financial Reporting Specialization. This course focuses on the recognition, measurement, and subsequent accounting for equity, pensions, share-based compensation, and cash flows utilizing the FASB Accounting Standards Codification and other resources.

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What's inside

Syllabus

Course Introduction

In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.

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Explores FASB Accounting Standards Codification and other resources, which are standard in the accounting industry

Taught by Scott Mendoza, a recognized accounting expert

Develops skills in recognizing, measuring, and accounting for equity, pensions, share-based compensation, and cash flows

Provides a strong foundation for understanding advanced accounting principles

Covers topics that are highly relevant to the accounting profession

Requires extensive background knowledge in accounting, making it suitable for intermediate learners

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Reviews summary

Accounting for liabilities and equity deep dive

According to learners, this course offers a highly valuable deep dive into complex accounting topics like pensions, share-based compensation, and cash flows. Many appreciate the instructor's expertise and clear explanations, finding the material relevant for professional practice. The course is described as providing a strong foundation in key FASB areas. While largely positive, some students note the course can be challenging, especially without sufficient prior accounting knowledge, and that certain topics, like deferred taxes, are particularly complex. The assignments and quizzes are seen by most as effective tools for reinforcing learning.

Assignments solidify understanding.

"The assignments really help solidify the concepts taught in lectures."

"Quizzes and homework were challenging but effective for learning."

"Working through the problems is essential for grasping the material."

"I found the practice exercises very helpful."

Covers key areas thoroughly.

"Provides a solid understanding of accounting for liabilities and equity."

"Good coverage of pensions, stock compensation, and cash flows."

"The modules on EPS and accounting changes were very insightful."

"Learned a lot about complex topics like deferred taxes."

Useful for professional accounting work.

"Highly relevant and useful for my work in accounting."

"I gained practical insights applicable to financial analysis."

"The topics covered are directly applicable to real-world accounting problems."

"This course helped me understand complex areas I encounter professionally."

Knowledgeable and engaging teaching.

"The professor is very good and explains topics very clearly."

"Excellent instructor who provides a clear and concise overview."

"He is great at teaching and is very knowledgeable."

"The instructor's explanations are clear and easy to follow."

Some topics particularly difficult.

"The deferred taxes module was particularly dense and hard to follow."

"Pensions accounting is complex and required extra effort."

"I struggled most with the nuances of share-based payments."

"Some parts felt rushed given the complexity."

Requires strong prerequisite knowledge.

"This course was more challenging than I expected... It requires a strong foundation in intermediate accounting."

"Quite difficult if you don't have a solid accounting background."

"The material is dense and moves quickly."

"Make sure you have taken Accounting Analysis I before taking this course."

Activities

Be better prepared before your course. Deepen your understanding during and after it. Supplement your coursework and achieve mastery of the topics covered in Accounting Analysis II: Accounting for Liabilities and Equity with these activities:

Review U.S. GAAP accounting standards

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Understand U.S. GAAP to facilitate course learning.

Browse courses on U.S. GAAP

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Review key concepts of U.S. GAAP
Focus on the areas covered in the course

Practice journal entries

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Sharpen journal entry skills for better course comprehension.

Browse courses on Journal Entries

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Record simple journal entries
Practice journal entries for topics covered in the course

Follow tutorials on deferred taxes

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Deepen understanding of deferred taxes through expert-led tutorials.

Browse courses on Deferred Taxes

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Find reputable tutorials on deferred taxes
Watch and take notes on the tutorials

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Solve practice questions on pensions

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Reinforce pension accounting knowledge through practice.

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Find practice questions on pensions
Attempt to solve the practice questions

Create a cheat sheet on share-based compensation

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Solidify understanding of share-based compensation by creating a comprehensive reference.

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Gather information on share-based compensation
Organize the information into a coherent cheat sheet

Join a study group for earnings per share

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Enhance comprehension of earnings per share through peer discussions.

Browse courses on Earnings Per Share

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Find or create a study group focused on earnings per share
Actively participate in discussions and ask questions

Attend a workshop on statement of cash flows

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Gain practical insights into statement of cash flows through a structured workshop.

Browse courses on Statement of Cash Flows

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Identify a reputable workshop on statement of cash flows
Attend the workshop and actively participate

Career center

Learners who complete Accounting Analysis II: Accounting for Liabilities and Equity will develop knowledge and skills that may be useful to these careers:

Chief Financial Officer

Chief Financial Officers are responsible for overseeing a company's financial operations. This course is likely required for individuals who wish to advance to the position of Chief Financial Officer.

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Auditor

Auditors independently review a company's financial statements and provide assurance as to their accuracy. The course will help prepare students to sit for one of the national CPA exams, which is an important credential for Auditors.

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Tax Accountant

Tax Accountants are responsible for preparing tax returns and ensuring that a company complies with all tax laws. This course will help Tax Accountants stay up-to-date on the latest tax laws and regulations. Also, a strong understanding of the content taught in this course will help prepare students for the CPA exam.

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Forensic Accountant

Forensic Accountants investigate financial crimes, such as fraud and embezzlement. They use their accounting skills to track down and analyze financial evidence. This course is likely required for individuals who wish to become Forensic Accountants.

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Controller

Controllers are responsible for managing a company's financial operations. This course may be useful for Controllers who wish to advance to the position of Chief Financial Officer.

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Financial Analyst

Financial Analysts use financial data and models to evaluate companies and make investment recommendations. This course may be useful for Financial Analysts who lack a background in accounting, and who wish to build a foundation in the subject as it pertains to stocks and other such investments..

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Cost Accountant

Cost Accountants track and analyze the costs of a company's products or services. They use this information to make decisions about pricing and production. This course may be useful for Cost Accountants who wish to gain a deeper understanding of accounting principles.

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Budget Analyst

Budget Analysts create and manage budgets for organizations. They use accounting data to forecast revenue and expenses. This course may be useful for Budget Analysts who wish to gain a deeper understanding of accounting principles.

See salaries and explore the career path for Budget Analyst

Investment Banker

Investment Bankers help companies raise money by issuing stocks or bonds. They also provide advice on mergers and acquisitions. This course may be useful for Investment Bankers who wish to gain a deeper understanding of accounting principles.

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Operations Research Analyst

Operations Research Analysts use mathematical and statistical techniques to solve problems in a variety of industries, including manufacturing, transportation, and healthcare. This course may be useful for Operations Research Analysts who wish to gain a deeper understanding of accounting principles.

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Actuary

Actuaries use mathematical and statistical techniques to assess risk and uncertainty. They work in a variety of industries, including insurance, finance, and healthcare. This course may be useful for Actuaries who wish to gain a deeper understanding of accounting principles.

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Credit Analyst

Credit Analysts assess the creditworthiness of individuals and companies. They use this information to make lending decisions. This course may be useful for Credit Analysts who wish to gain a deeper understanding of accounting principles.

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Management Consultant

Management Consultants help organizations improve their performance. They use a variety of techniques, including financial analysis, to identify and solve problems. This course may be useful for Management Consultants who wish to gain a deeper understanding of accounting principles.

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Financial Planner

Financial Planners help individuals and families manage their finances. This course may be useful for Financial Planners who wish to gain a deeper understanding of accounting principles.

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Staff Accountant

Staff Accountants are responsible for maintaining financial records, preparing financial reports, and ensuring that a company complies with all accounting regulations. This course may be useful for Staff Accountants who wish to advance to the position of Senior Accountant.

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Reading list

We've selected six books that we think will supplement your learning. Use these to develop background knowledge, enrich your coursework, and gain a deeper understanding of the topics covered in Accounting Analysis II: Accounting for Liabilities and Equity.

Financial Reporting and Analysis

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This textbook offers a thorough examination of financial reporting and analysis techniques, providing readers with the knowledge and skills necessary to interpret and evaluate financial statements. It is highly relevant to the course's focus on accounting for liabilities and equity.

Accounting Analysis II

Accounting for Liabilities and Equity

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What's inside

Syllabus

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Reviews summary

Accounting for liabilities and equity deep dive

Activities

Career center

Reading list

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