Analyze and Apply Financial Reporting Fundamentals

本课程是 Financial Reporting and Cost Management Foundations 专项课程的一部分

位教师：EDUCBA

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9个模块

深入了解一个主题并学习基础知识。

初级等级

推荐体验

2 周完成

在 10 小时一周

灵活的计划

自行安排学习进度

9个模块

深入了解一个主题并学习基础知识。

初级等级

推荐体验

2 周完成

在 10 小时一周

灵活的计划

自行安排学习进度

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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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

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该课程共有9个模块

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.

This course provides comprehensive preparation for CMA Exam Part 1 (Certified Management Accountant) by combining technical accounting knowledge with managerial and analytical perspectives. Learners gain practical skills in financial analysis, performance evaluation, and internal reporting—capabilities essential for roles in management accounting, finance, and business leadership. What makes this course unique is its exam-aligned, end-to-end structure, progressing from financial reporting foundations to advanced planning and capital budgeting, while maintaining strong conceptual clarity. The course integrates real-world accounting logic with CMA exam expectations, helping learners build both exam readiness and job-relevant expertise. Upon completion, learners will be well-equipped to confidently approach the CMA Part 1 exam and apply financial insights in professional decision-making contexts.

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

4个视频总计25分钟

Introduction to CMA Course 1分钟
Overview of General Purpose Financial Reporting 6分钟
Users oF Financial Statements 8分钟
Financial Statements Components and Characteristics 10分钟

3个作业总计50分钟

Graded-Foundations of Financial Reporting 30分钟
Introduction to CMA & Financial Reporting 10分钟
Users and Financial Statement Framework 10分钟

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

7个视频总计71分钟

Format of Income Statements 11分钟
Reporting Irregular Items 10分钟
Notes to IS and Limitation of IS 8分钟
Statement of Comprehensive Income 10分钟
Statement of Changes in Equity 10分钟
Equity and Preferences Shares 12分钟
Transactions with Equity Shareholders 10分钟

4个作业总计60分钟

Graded-Income Statement and Equity Reporting 30分钟
Income Statement Structure and Reporting 10分钟
Income Statement Notes and Comprehensive Income 10分钟
Equity and Shareholder Transactions 10分钟

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

6个视频总计39分钟

Transactions with Equity Shareholders Continues 7分钟
Stock Splits 2分钟
Introduction to Cash Flow Statement 7分钟
Components of Cash Flow Statement and Direct Method 9分钟
Indirect Method of Cash Flow 8分钟
Indirect Method of Cash Flow Continues 5分钟

4个作业总计60分钟

Graded-Shareholder Transactions and Cash Flows 30分钟
Advanced Equity Transactions 10分钟
Introduction to Cash Flow Statements 10分钟
Indirect Method of Cash Flow 10分钟

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

7个视频总计53分钟

Revenue Recognition Principles 3分钟
Installment Sales Method 11分钟
Cost Recovery Method 8分钟
Long Term Construction Contract 2分钟
Calculations in Percentage of Completion 7分钟
Calculations in Percentage of Completion Continues 11分钟
Journal Entries of Percentage of Completion 12分钟

4个作业总计60分钟

Graded-Revenue Recognition and Long-Term Contracts 30分钟
Revenue Recognition Fundamentals 10分钟
Cost Recovery and Long-Term Contracts 10分钟
Percentage of Completion Method 10分钟

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

9个视频总计67分钟

Completed Contract Method 10分钟
Meaning of Inventory 6分钟
Inventory Accounting Methods 2分钟
Perpetual and Periodic Inventory Accounting 11分钟
Period End Physical Count 9分钟
Inventory Estimation 5分钟
Errors in Recording Inventory 10分钟
Specific Identification Method 3分钟
Average Method of Inventory Cost 10分钟

4个作业总计60分钟

Graded-Inventory Accounting and Measurement 30分钟
Inventory Concepts and Systems 10分钟
Inventory Recording and Estimation 10分钟
Inventory Costing Methods 10分钟

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

8个视频总计66分钟

FIFO and LIFO 10分钟
Inventory Measurement Principle 12分钟
Accounts Receivable 4分钟
Allowance for Uncollectible Acc Receivable 10分钟
Factoring of Accs Receivable 7分钟
Investment Introduction 7分钟
Debt Securities 9分钟
Investment in Equity Securities 8分钟

4个作业总计60分钟

Graded-Receivables, Investments, and Asset Measurement 30分钟
Inventory Valuation and Receivables 10分钟
Receivables Management and Investments 10分钟
Debt and Equity Investments 10分钟

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

19个视频总计106分钟

Plant and Equipment 9分钟
Introduction to Depriciable Base Computation 4分钟
Selection of Depriciation Method 2分钟
Straight Line Depriciation Method 4分钟
Unit of Output Depriciation Method 4分钟
Declining Balance Method 6分钟
Sum of Years Digit Method 3分钟
Impairment of Fixed Assets 9分钟
Disposal of Fixed Assets 4分钟
Intangible Assets 11分钟
Accounting Treatment for Goodwill 4分钟
Patents 3分钟
Introduction to Leases 5分钟
Operating and Capital Lease 6分钟
Operating and Capital Lease Continues 7分钟
Income Taxes 7分钟
Deferred Tax Liability 5分钟
Deferred Tax Asset 4分钟
Computing Income Taxes 8分钟

4个作业总计60分钟

Graded-Long-Term Assets, Leases, and Taxes 30分钟
Property, Plant, and Equipment 10分钟
Depreciation, Impairment, and Disposal 10分钟
Advanced Assets, Leases, and Income Taxes 10分钟

This module integrates financing instruments, pension accounting, budgeting systems, strategic planning, and capital budgeting for managerial decision-making.