财务会计概论（中文版） from Coursera

What's inside

Syllabus

第 1 周：简介和资产负债表

学习会计学就像学习一门外语，您要做大量基础练习（语法、句法、习语等）。要阅读以这门“外语”（我们以财务报表为例）书写的书籍，您必须掌握本材料中介绍的基础知识。我们从本周开始学习这些基础知识。我们首先要学习的是财务报表概述。需要使用哪些类型的报表？规则由谁制定？规则由谁实施？然后，我们将介绍资产负债表等式并定义/探讨资产、负债和股东权益。我们将介绍借贷记账，并做许多将交易“翻译”成借项和贷项的练习。最后，我们将通过一家创业公司的案例，帮助您深入了解从记录新公司首笔交易开始，到制作首套财务报表全程必需的所有环节。

第 2 周：权责发生制会计方法和利润表

我们将首先讨论权责发生制会计方法及其对利润表科目认定的影响：收入和支出。然后，我们将介绍调整分录（必须使用调整分录才能制作内部账册，以便将来编制财务报表）。最后，我们将讨论结账分录及如何制作资产负债表和利润表。在上面每一阶段的学习中，我们仍然会以前面提到的创业公司为例。要是这周结束之后，日记账分录还没让您“学腻”，那就算我工作不到位！

第 3 周: 周现金流

现金为王！首先我们要根据活动目的将现金流分为经营现金流、投资现金流和融资现金流几类。然后我们将建立和分析现金流量表。我们将为前面用作示例的创业公司建立和分析现金流量表，对该公司之前的案例进行总结。最后，我们将讨论营运收入、营运现金流、息税折旧摊销前利润 (EBITDA) 和净现金流的区别。

第 4 周: 比率分析

我们本周要进行期末考试。因为考试原因，我将在本周介绍比率分析，其中不会涉及任何“新”材料。课上将定义和讨论一系列的财务比率指标，基本上就是一个财务指标除以另一个得到的。但是要深入理解资产负债表和利润表就需要分析这些财务比率。同时，我们将通过一些财务比率分析视频复习之前学习的材料，帮助各位准备考试。不过考试中没有关于财务比率分析的题目。等考试完，您就可以用您丰富的财务会计知识去向您的家人、朋友和同事炫耀啦！

Good to know

Know what's good

, what to watch for

, and possible dealbreakers

Teaches a solid technical skill that will be helpful in business settings

Offers a comprehensive overview of three common financial statements and their interconnections

Provides a strong foundation for understanding the accounting standards and regulations that govern financial reporting

Examines the impact of high-level management incentives on the financial reporting process

This course is part of the Wharton Business Foundations Specialization, indicating that it is part of a larger program that offers a more comprehensive understanding of business fundamentals

Taught by Brian J. Bushee, a recognized expert and researcher in accounting

Reviews summary

Introduction to financial accounting

This course provides a basic foundation for students to learn the principles of financial accounting. This course covers topics like financial statements, assets, and liabilities. Students will be able to create their own financial statements by the end of the course.

No exam related information provided.

"It would be better if we can get the detailed answers about our exams."

Career center

Learners who complete 财务会计概论（中文版） will develop knowledge and skills that may be useful to these careers:

Financial Analyst

As a Financial Analyst, you will be an expert in business performance and strategy. You will research and analyze trends in businesses and advise on future investments and business ventures. This course will provide you with the foundation you need to understand the fundamentals of financial accounting and reporting, which are essential skills for success in this role. You will learn to read and interpret financial statements, understand the impact of accounting standards on financial reporting, and evaluate the financial health of companies. This knowledge will help you make sound investment decisions and provide valuable insights to businesses.

See salaries and explore the career path for Financial Analyst

Auditor

As an Auditor, you will be responsible for ensuring that financial records are accurate and compliant with regulations. You will examine financial statements, review internal controls, and assess the risk of fraud. This course will help you develop the skills you need to perform these tasks effectively. You will learn about the principles of accounting, auditing standards, and internal control systems. You will also gain hands-on experience in auditing financial statements. This course will prepare you for a successful career in auditing.

See salaries and explore the career path for Auditor

Accountant

As an Accountant, you will be responsible for preparing and maintaining financial records, as well as preparing financial statements. You will also be involved in budgeting, forecasting, and other financial planning activities. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of accounting, financial reporting standards, and tax laws. You will also gain hands-on experience in preparing financial statements and performing other accounting tasks. This course will prepare you for a successful career in accounting.

See salaries and explore the career path for Accountant

Tax Accountant

As a Tax Accountant, you will be responsible for preparing and filing tax returns, as well as advising clients on tax laws and regulations. You will also be involved in tax planning and other tax-related activities. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of taxation, tax laws, and tax planning strategies. You will also gain hands-on experience in preparing tax returns and performing other tax-related tasks. This course will prepare you for a successful career in tax accounting.

See salaries and explore the career path for Tax Accountant

Chief Financial Officer (CFO)

As a Chief Financial Officer (CFO), you will be responsible for overseeing the financial operations of an organization. You will be involved in budgeting, forecasting, and other financial planning activities. You will also be responsible for managing the organization's financial resources. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of financial management, financial planning, and investment analysis. You will also gain hands-on experience in managing financial resources and making investment decisions. This course will prepare you for a successful career as a CFO.

See salaries and explore the career path for Chief Financial Officer (CFO)

Budget Analyst

As a Budget Analyst, you will be responsible for preparing and managing budgets for organizations. You will also be involved in financial planning and analysis activities. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of budgeting, financial analysis, and cost accounting. You will also gain hands-on experience in preparing budgets and performing other financial analysis tasks. This course will prepare you for a successful career in budget analysis.

See salaries and explore the career path for Budget Analyst

Cost Accountant

As a Cost Accountant, you will be responsible for analyzing and reporting on the costs of products and services. You will also be involved in developing and implementing cost-control systems. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of cost accounting, cost analysis, and cost-control systems. You will also gain hands-on experience in analyzing costs and developing cost-control systems. This course will prepare you for a successful career in cost accounting.

See salaries and explore the career path for Cost Accountant

Financial Manager

As a Financial Manager, you will be responsible for overseeing the financial operations of an organization. You will be involved in budgeting, forecasting, and other financial planning activities. You will also be responsible for managing the organization's financial resources. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of financial management, financial planning, and investment analysis. You will also gain hands-on experience in managing financial resources and making investment decisions. This course will prepare you for a successful career in financial management.

See salaries and explore the career path for Financial Manager

Controller

As a Controller, you will be responsible for overseeing the day-to-day financial operations of an organization. You will be involved in budgeting, accounting, and financial reporting activities. You will also be responsible for managing the organization's financial resources. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of accounting, financial reporting, and internal control systems. You will also gain hands-on experience in managing financial resources and preparing financial reports. This course will prepare you for a successful career as a Controller.

See salaries and explore the career path for Controller

Investment Banker

As an Investment Banker, you will be involved in advising companies on mergers, acquisitions, and other financial transactions. You will also be involved in raising capital for companies through the issuance of stocks and bonds. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of investment banking, mergers and acquisitions, and capital markets. You will also gain hands-on experience in advising companies on financial transactions and raising capital. This course will prepare you for a successful career in investment banking.

See salaries and explore the career path for Investment Banker

Securities Analyst

As a Securities Analyst, you will be responsible for analyzing and recommending investments in stocks, bonds, and other securities. You will also be involved in portfolio management and other investment-related activities. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of investment analysis, portfolio management, and financial markets. You will also gain hands-on experience in analyzing securities and making investment recommendations. This course will prepare you for a successful career in securities analysis.

See salaries and explore the career path for Securities Analyst

Professor of Accounting

As a Professor of Accounting, you will be responsible for teaching students about the principles of accounting, financial reporting, and auditing. You will also be involved in research and other academic activities. This course will provide you with the foundation you need to teach these topics effectively. You will learn about the latest developments in accounting and financial reporting, and you will gain hands-on experience in preparing financial statements and auditing financial records. This course will prepare you for a successful career as a Professor of Accounting.

See salaries and explore the career path for Professor of Accounting

Compliance Analyst

As a Compliance Analyst, you will be responsible for ensuring that an organization complies with applicable laws and regulations. You will also be involved in developing and implementing compliance programs. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of compliance, regulatory compliance, and internal control systems. You will also gain hands-on experience in developing and implementing compliance programs. This course will prepare you for a successful career as a Compliance Analyst.

See salaries and explore the career path for Compliance Analyst

Risk Manager

As a Risk Manager, you will be responsible for identifying, assessing, and mitigating risks for an organization. You will also be involved in developing and implementing risk management plans. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of risk management, risk assessment, and risk mitigation. You will also gain hands-on experience in identifying, assessing, and mitigating risks. This course will prepare you for a successful career as a Risk Manager.

See salaries and explore the career path for Risk Manager

Business Analyst

As a Business Analyst, you will be responsible for analyzing business processes and systems to identify areas for improvement. You will also be involved in designing and implementing new business solutions. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of business analysis, business process improvement, and system design. You will also gain hands-on experience in analyzing business processes and designing new business solutions. This course will prepare you for a successful career as a Business Analyst.

See salaries and explore the career path for Business Analyst