Learners will analyze financial statements, apply accounting principles, and evaluate managerial decisions using globally accepted financial reporting and management accounting frameworks aligned with CMA Part 1. By the end of this course, learners will be able to interpret balance sheets, income statements, cash flow statements, and equity reports; apply revenue recognition and inventory valuation methods; assess long-term assets, leases, taxes, and pensions; and use budgeting and planning tools to support strategic decision-making.
Analyze and Apply Financial Reporting Fundamentals
您将学到什么
Analyze and interpret financial statements using CMA Part 1–aligned financial reporting frameworks.
Apply accounting principles for revenue, inventory, assets, leases, taxes, and pensions.
Use budgeting, planning, and performance analysis tools to support managerial decision-making.
您将获得的技能
- Inventory Accounting
- Income Statement
- Generally Accepted Accounting Principles (GAAP)
- Financial Analysis
- Capital Budgeting
- Asset Management
- Budgeting
- Cash Flows
- Balance Sheet
- Revenue Recognition
- Financial Management
- Management Accounting
- Cost Accounting
- Financial Statement Analysis
- Financial Reporting
- Accounting
- 技能部分已折叠。显示 9 项技能，共 16 项。
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January 2026
作业
34 项作业
授课语言：英语（English）
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积累特定领域的专业知识
本课程是 Financial Reporting and Cost Management Foundations 专项课程 专项课程的一部分
在注册此课程时，您还会同时注册此专项课程。
- 向行业专家学习新概念
- 获得对主题或工具的基础理解
- 通过实践项目培养工作相关技能
- 获得可共享的职业证书
该课程共有9个模块
This module introduces the CMA program structure and establishes foundational concepts of general-purpose financial reporting, including its objectives, users, and qualitative characteristics that underpin reliable financial statements.
涵盖的内容
4个视频3个作业
This module examines the balance sheet as a statement of financial position, focusing on asset and liability classification, measurement principles, disclosures, and inherent limitations.
涵盖的内容
4个视频3个作业
This module explores income measurement, reporting formats, comprehensive income, and equity transactions to evaluate organizational performance and changes in ownership interest.
涵盖的内容
7个视频4个作业
This module covers equity-related transactions and cash flow reporting, emphasizing operating, investing, and financing activities and the indirect method of cash flow preparation.
涵盖的内容
6个视频4个作业
This module addresses revenue recognition principles, installment and cost recovery methods, and accounting for long-term construction contracts using appropriate recognition techniques.
涵盖的内容
7个视频4个作业
This module focuses on inventory classification, recording systems, estimation techniques, costing methods, and valuation rules affecting cost of goods sold and profitability.
涵盖的内容
9个视频4个作业
This module examines receivables management, allowance estimation, factoring, and accounting for debt and equity investments with an emphasis on risk and valuation.
涵盖的内容
8个视频4个作业
This module covers accounting for property, plant, equipment, depreciation methods, impairment, leases, intangible assets, and deferred income taxes.
涵盖的内容
19个视频4个作业
This module integrates financing instruments, pension accounting, budgeting systems, strategic planning, and capital budgeting for managerial decision-making.
涵盖的内容
21个视频4个作业
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