Foundations of Financial Reporting

Foundations of Financial Reporting

本课程是 CPA Licensure Prep: Current Issues in Financial Reporting 专项课程的一部分

位教师：William Karalius

访问权限由 Coursera Learning Team 提供

4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

6 小时完成

灵活的计划

自行安排学习进度

4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

6 小时完成

灵活的计划

自行安排学习进度

您将学到什么

Analyze business transactions and record journal entries using the double-entry accounting system.
Prepare and interpret core financial statements and complete the accounting cycle through adjusting and closing entries.

您将获得的技能

要了解的详细信息

可分享的证书

添加到您的领英档案

作业

5 项作业

授课语言：英语（English）

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Petrobras, TATA, Danone, Capgemini, P&G 和 L'Oreal 的徽标

积累特定领域的专业知识

本课程是 CPA Licensure Prep: Current Issues in Financial Reporting 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。

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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4个模块

By the end of this course, you will be able to explain the foundations of financial reporting, apply the accounting equation, analyze transactions using debits and credits, and navigate the full accounting cycle from journal entry to financial statements. You will build the skills needed to interpret and prepare core financial statements—including the balance sheet, income statement, statement of cash flows, and statement of stockholders’ equity—with accuracy and confidence.

This course walks you step by step through the mechanics behind financial reporting. You’ll begin with generally accepted accounting principles (GAAP) and the logic of accrual accounting, then move into transaction analysis, journal entries, ledger posting, trial balances, adjusting entries, and closing entries. Rather than memorizing rules in isolation, you’ll see how each step connects and feeds into the next. What makes this course unique is its structured, end-to-end approach. You won’t just learn definitions—you’ll understand how everyday business events are transformed into reliable financial statements used by investors, creditors, and management.

In this module, you'll explore the foundations of Generally Accepted Accounting Principles (GAAP). You'll learn about the creation and purpose of GAAP, along with some of GAAP's key fundamentals such as the accounting equation, debits and credits, and the accrual basis of accounting.

涵盖的内容

5个视频4篇阅读材料2个作业

5个视频总计31分钟

Instructor Introduction and Course Overview4分钟
What is GAAP?8分钟
The Accounting Equation6分钟
Debits and Credits7分钟
Accrual Vs. Cash Basis of Accounting7分钟

4篇阅读材料总计50分钟

Course Outline5分钟
Understanding GAAP and the Accounting Equation20分钟
Debits & Credits20分钟
Review: Module Key Concepts5分钟

2个作业总计30分钟

Module 1: Graded Assessment20分钟
GAAP and the Accounting Equation10分钟

In this module, you'll explore the major financial statements businesses compile with the help of accountants. Coverage within this module includes the balance sheet, the income statement, the statement of cash flows, and the statement of stockholders' equity. You'll learn what makes each financial statement so crucial in how a business reports on its financial health to internal and external users.

涵盖的内容

4个视频2篇阅读材料1个作业

In this module, you'll explore the full accounting cycle from the initiation of a transaction, through its recording, and ultimately its presentation on the financial statements. You'll learn about how accountants analyze transactions, how they utilize journals, ledgers, and the trial balance, and you'll learn about significant adjusting and closing entries.

涵盖的内容

4个视频2篇阅读材料1个作业

This final module brings everything together. You’ll review key concepts from the course and apply what you’ve learned to real-world business situations. By stepping back and looking across financial reporting basics, you’ll strengthen your ability to analyze GAAP applies to the measurement and communication of financial information to external parties—skills that are essential for accountants and business professionals alike.