Introducción a la Contabilidad Financiera from Coursera

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Syllabus

Semana 1: Introducción y Hoja de Balance

Para aprender una lengua extranjera como la Contaduría, se necesita un poco de práctica de las bases fundamentales (gramática, sintaxis, expresiones idiomáticas, etc.). Este material es absolutamente esencial para poder leer y entender los libros escritos en el idioma (en nuestro caso, estados financieros). Esta semana, iniciaremos construyendo estas bases. Comenzaremos con una vista general de los reportes financieros. ¿Qué tipos de reportes se necesitan? ¿Quién hace las reglas? ¿Quién las hace valer? Después cubriremos la ecuación de las hojas de balance y definiremos/discutiremos activos, pasivos y capital de los accionistas. Introduciremos la contabilidad de débito-crédito y practicaremos mucho en traducir transacciones a débitos y créditos. Finalmente, introduciremos el caso de una compañía naciente para que ofrezcan su entendimiento de todos los pasos necesarios para registrar desde la primera transacción de un nuevo negocio hasta el primer juego de estados financieros.

Semana 2: Contabilidad Devengada y Estado de Resultados

Comenzaremos con una discusión acerca de la contaduría de acumulación y como afecta el reconocimiento de las cuentas de estados de ingreso: Ganancias y Gastos. Luego, cubriremos las entradas de ajuste, las cuales se necesitan para preparar los libros internos de los estados financieros futuros. Finalmente, discutiremos las entradas de cierre y la preparación de la hoja de balance y del estado de ingreso. En cada etapa, continuaremos trabajando en el caso de la nueva compañía. Y si no están cansados hasta el hastío de las entradas en su diario, entonces ¡no he hecho bien mi trabajo!

Semana 3: Flujos de Efectivo

¡El efectivo es el Rey! Comenzaremos con la clasificación de los flujos de efectivo divididos en operaciones, inversión y actividades financieras. Luego, trabajaremos en preparar y analizar los Estados de flujo de efectivo. Abarcaremos el caso de la nueva compañía preparando y analizando sus estados de flujo de efectivo. Finalmente, discutiremos las diferencias entre Ganancias, Efectivo de Operaciones, EBITDA y Flujo de efectivo libre.

Semana 4: Análisis de índices

Tendremos nuestro examen final este semana. Debido a ello, cubriré análisis de (), que no involucra ningún “nuevo” material. Mientras definimos y discutimos un número de índices, básicamente todos involucrarán dividir un número de contaduría entre otro. Sin embargo, el análisis de dichos índices significará que involucraremos un entendimiento más profundo de las cuentas de hojas de balance y estados de ingreso. De tal modo que, los videos de Análisis de índices ayudarán a que tengan una buena revisión del material, que al mismo tiempo les ayudará a prepararse para su examen. Sin embargo, no habrá preguntas acerca del análisis de rango en su examen. La única cosa pendiente después del examen es impresionar a su familia, amigos y compañeros de trabajo con su basto conocimiento de Contaduría financiera.

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Consolida los conocimientos fundamentales de Contabilidad financiera, que son esenciales para comprender los estados financieros

Proporciona una comprensión integral del análisis de estados financieros, una habilidad valiosa en varios campos

Diseñado en colaboración con Wharton, una institución reconocida por su excelencia en educación empresarial

Incluye un desafío empresarial práctico que permite a los alumnos aplicar sus conocimientos a situaciones reales

Cubre temas esenciales como el balance general, el estado de resultados y los flujos de efectivo

Requiere un poco de conocimiento previo en contabilidad, lo que podría ser una barrera para los principiantes completos

Reviews summary

Financials accounting for non-accountants

With an impressive 5-star rating, students describe this foundational course as a well-structured introduction to the technical skills needed to analyze financial statements and disclosures. By working through the provided case study of a start-up company, students can apply learning to real-world scenarios.

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 Introducción a la Contabilidad Financiera with these activities:

Revisar Contabilidad de Doble Entrada

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Repasar las reglas y técnicas de la contabilidad de doble entrada fortalecerá tu base para comprender los estados financieros.

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Leer un artículo sobre contabilidad de doble entrada
Practicar el registro de transacciones con débito y crédito
Resolver problemas de contabilidad de doble entrada

Glosario de Términos Financieros

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Crear un glosario te ayudará a consolidar tu comprensión de los términos financieros clave utilizados en los estados financieros.

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Identificar términos financieros clave en los estados financieros
Definir cada término de forma clara y concisa
Organizar los términos en un glosario

Revisión del Libro: Principios de Contabilidad Financiera

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Revisar este libro de texto clásico te proporcionará una comprensión integral de los principios de la contabilidad financiera.

View Principios de contabilidad on Amazon

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Leer un capítulo del libro de texto
Completar los ejercicios y problemas al final del capítulo
Discutir los conceptos del libro de texto con otros estudiantes o un tutor

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Análisis Financiero de una Empresa

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Completar un análisis financiero te permitirá aplicar tus habilidades para evaluar el desempeño financiero de una empresa real.

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Seleccionar una empresa para analizar
Recolectar datos financieros de la empresa
Analizar los estados financieros de la empresa
Escribir un informe que resuma tus hallazgos

Career center

Learners who complete Introducción a la Contabilidad Financiera will develop knowledge and skills that may be useful to these careers:

Auditor

Auditors are responsible for examining and evaluating financial records to ensure that they are accurate and compliant with legal requirements. They use their knowledge of accounting principles and auditing procedures to identify any errors or irregularities in financial statements. By taking the course Introducción a la Contabilidad Financiera, learners can gain a strong foundation in the principles of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of financial auditing.

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Accountant

Accountants are responsible for preparing, analyzing, and interpreting financial statements. They use their knowledge of accounting principles and practices to ensure that financial records are accurate and compliant with legal requirements. By taking the course Introducción a la Contabilidad Financiera, learners can gain a strong foundation in the principles of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of financial accounting.

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Financial Analyst

Financial Analysts develop and analyze financial information to help companies make sound decisions about investments, operations, and financial strategies. They use their knowledge of accounting principles and financial markets to assess the financial health of companies, identify investment opportunities, and make recommendations on how to allocate funds. By taking the course Introducción a la Contabilidad Financiera, learners can gain a solid understanding of the fundamentals of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of financial analysis.

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Tax Accountant

Tax Accountants are responsible for preparing and filing tax returns for individuals and businesses. They use their knowledge of tax laws and regulations to ensure that clients are paying the correct amount of taxes. By taking the course Introducción a la Contabilidad Financiera, learners can gain a solid understanding of the principles of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of tax accounting.

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Forensic Accountant

Forensic Accountants are responsible for investigating financial crimes and fraud. They use their knowledge of accounting principles and auditing procedures to identify and analyze evidence of financial wrongdoing. By taking the course Introducción a la Contabilidad Financiera, learners can gain a strong foundation in the principles of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of forensic accounting.

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Portfolio Manager

Portfolio Managers are responsible for managing investment portfolios for individuals and institutions. They use their knowledge of financial markets and investment strategies to make decisions about how to allocate funds and manage risk. By taking the course Introducción a la Contabilidad Financiera, learners can gain a solid understanding of the fundamentals of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of portfolio management.

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Financial Consultant

Financial Consultants provide financial advice and guidance to individuals and businesses. They use their knowledge of financial markets and investment strategies to help clients make informed financial decisions. By taking the course Introducción a la Contabilidad Financiera, learners can gain a solid understanding of the fundamentals of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of financial consulting.

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Investment Banker

Investment Bankers help companies raise capital and provide financial advice to corporations and governments. They use their knowledge of financial markets and investment strategies to develop and execute financial transactions. By taking the course Introducción a la Contabilidad Financiera, learners can gain a solid understanding of the fundamentals of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of investment banking.

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Risk Manager

Risk Managers are responsible for identifying and managing risks for organizations. They use their knowledge of financial markets and risk management techniques to develop and implement risk management strategies. By taking the course Introducción a la Contabilidad Financiera, learners can gain a solid understanding of the fundamentals of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of risk management.

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Credit Analyst

Credit Analysts are responsible for assessing the creditworthiness of borrowers. They use their knowledge of financial accounting and credit analysis techniques to determine the risk of default. By taking the course Introducción a la Contabilidad Financiera, learners can gain a solid understanding of the fundamentals of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of credit analysis.

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Loan Officer

Loan Officers are responsible for approving and managing loans for individuals and businesses. They use their knowledge of financial accounting and lending practices to assess the creditworthiness of borrowers and determine the terms of the loan. By taking the course Introducción a la Contabilidad Financiera, learners can gain a solid understanding of the fundamentals of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of loan underwriting.

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Financial Planner

Financial Planners help individuals and families plan for their financial future. They use their knowledge of financial planning and investment strategies to develop and implement financial plans. By taking the course Introducción a la Contabilidad Financiera, learners can gain a solid understanding of the fundamentals of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of financial planning.

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Property Manager

Property Managers are responsible for managing residential and commercial properties. They use their knowledge of property management and accounting principles to ensure that properties are well-maintained and operated efficiently. By taking the course Introducción a la Contabilidad Financiera, learners can gain a solid understanding of the fundamentals of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of property management.

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Insurance Agent

Insurance Agents sell and service insurance policies for individuals and businesses. They use their knowledge of insurance products and underwriting guidelines to assess the risk of loss and determine the appropriate coverage. By taking the course Introducción a la Contabilidad Financiera, learners can gain a solid understanding of the fundamentals of financial accounting, which is essential for success in this role. The course covers topics such as the balance sheet, income statement, cash flow statement, and financial ratios, all of which are key components of insurance underwriting.

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Realtor

Realtors help individuals and families buy, sell, and rent homes. They use their knowledge of real estate markets and property values to guide clients through the process of purchasing or selling a home. By taking the course Introducción a la Contabilidad Financiera, learners can gain a solid understanding of the fundamentals of financial accounting, which may be helpful for success in this role. Financial accounting principles are used in real estate transactions, such as calculating mortgage payments and determining property value.

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