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Accounting Analysis II: Accounting for Liabilities and Equity · LearnSpace
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Accounting Analysis II: Accounting for Liabilities and Equity

Курс от University of Illinois Urbana-Champaign
Средний≈ 47.2 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

This course is the fourth course in a five-course Financial Reporting Specialization. This course focuses on the recognition, measurement, and subsequent accounting for equity, pensions, share-based compensation, and cash flows utilizing the FASB Accounting Standards Codification and other resources.

Навыки, которые вы освоите

AccountingFinancial AccountingCompensation ManagementEquitiesGenerally Accepted Accounting Principles (GAAP)General AccountingIncome StatementCompensation and BenefitsFinancial StatementsFinancial Statement AnalysisTechnical AccountingBenefits AdministrationIncome TaxAccrualsSpecialized AccountingCash FlowsFinancial Reporting

Программа курса

8 модулей · 165 учебных материалов

01Course Orientation and Module 1: Deferred Taxes Part 131 материалов

About the Course

Course IntroductionВидеоMeet Your InstructorВидеоSyllabusЧтениеAbout the Discussion ForumsЧтение

Учитесь у экспертов

Scott Mendoza

Instructor of Accountancy

Accounting Analysis II: Accounting for Liabilities and Equity
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Обучение на Coursera

≈ 47.2 ч

8 модулей

Язык: Английский

Субтитры: Арабский, Французский, Бенгальский, Украинский, Китайский (Китай), Греческий, Итальянский, Бразильский португальский, Вьетнамский, Нидерландский, Корейский, Немецкий, Пушту, Урду, Русский, Тайский, Индонезийский, Шведский, Турецкий, Азербайджанский, Испанский, Дари, Хинди, Японский, Казахский, Венгерский, Польский

Часть программы вашего университета
Orientation QuizЗадание
Online Education at Gies College of BusinessЧтение
The Impact of the Gies CommunityВидео
Demographics SurveyPLUGIN

About Your Classmates

Get to Know Your ClassmatesОбсуждениеUpdate Your ProfileЧтение

Lesson 1.0 Module 1 Information

Module 1 OverviewЧтениеModule 1 ReadingsЧтениеMake Connections to TopicОбсуждение

Lesson 1.1 Tax Introduction

Tax IntroductionВидеоLecture Knowledge Check: Tax IntroductionЗадание

Lesson 1.2 Permanent Versus Temporary Differences

Permanent Versus Temporary DifferencesВидеоLecture Knowledge Check: Permanent Versus Temporary DifferencesЗаданиеDemonstration: Permanent Versus Temporary DifferencesВидеоDemonstration Knowledge Check: Permanent Versus Temporary Differences Задание

Lesson 1.3 Deferred Tax Liability

Deferred Tax LiabilityВидеоLecture Knowledge Check: Deferred Tax LiabilityЗаданиеDemonstration: Deferred Tax LiabilityВидеоDemonstration Knowledge Check: Deferred Tax LiabilityЗадание

Lesson 1.4 Deferred Tax Asset

Deferred Tax AssetВидеоLecture Knowledge Check: Deferred Tax AssetЗаданиеDemonstration: Deferred Tax AssetВидеоDemonstration Knowledge Check: Deferred Tax AssetЗадание

Lesson 1.5 Valuation Allowance

Valuation AllowanceВидеоLecture Knowledge Check: Valuation AllowanceЗаданиеDemonstration: Valuation Allowance Видео

Module 1 Review

Module Quiz: Deferred Taxes Part 1Задание
02Module 2: Deferred Taxes Part 219 материалов

Lesson 2.0 Module Information

Module 2 OverviewЧтениеModule 2 ReadingsЧтение

Lesson 2.1 Multiple Temporary Differences

Multiple Temporary DifferencesВидеоLecture Knowledge Check: Multiple Temporary DifferencesЗадание

Lesson 2.2 Tax Rate Changes

Tax Rate ChangesВидеоLecture Knowledge Check: Tax Rate ChangesЗаданиеDemonstration: Tax Rate ChangesВидеоDemonstration Knowledge Check: Tax Rate ChangesЗадание

Lesson 2.3 Net Operating Losses

Net Operating LossesВидеоLecture Knowledge Check: Net Operating LossesЗаданиеDemonstration: Net Operating LossesВидеоDemonstration Knowledge Check: Net Operating LossesЗадание

Lesson 2.4 Tax Reporting

Tax ReportingВидеоLecture Knowledge Check: Tax ReportingЗаданиеDemonstration: Tax ReportingВидеоDemonstration Knowledge Check: Tax ReportingЗадание

Lesson 2.5 Tax Differences: U.S. GAAP vs IFRS

Tax Differences: U.S. GAAP vs IFRSВидеоLecture Knowledge Check: Tax Differences: U.S. GAAP vs IFRSЗадание

Module 2 Review

Module Quiz: Deferred Taxes Part 2Задание
03Module 3: Equity23 материалов

Lesson 3.0 Module Information

Module 3 OverviewЧтениеModule 3 ReadingsЧтение

Lesson 3.1 Introduction to Equity

Introduction to EquityВидеоLecture Knowledge Check: Introduction to EquityЗадание

Lesson 3.2 Share Issuances

Share IssuancesВидеоLecture Knowledge Check: Share IssuancesЗаданиеDemonstration: Share IssuancesВидеоDemonstration Knowledge Check: Share IssuancesЗадание

Lesson 3.3 Share Repurchases

Share RepurchasesВидеоLecture Knowledge Check: Share RepurchasesЗаданиеDemonstration: Share RepurchasesВидеоDemonstration Knowledge Check: Share RepurchasesЗадание

Lesson 3.4 Dividends

DividendsВидеоLecture Knowledge Check: DividendsЗаданиеDemonstration: DividendsВидеоDemonstration Knowledge Check: DividendsЗадание

Lesson 3.5 Stock Dividends

Stock DividendsВидеоLecture Knowledge Check: Stock DividendsЗаданиеDemonstration: Stock DividendsВидеоDemonstration Knowledge Check: Stock DividendsЗадание

Lesson 3.6 Equity: U.S. GAAP vs IFRS

Equity: U.S. GAAP vs IFRSВидеоLecture Knowledge Check: Equity: U.S. GAAP vs IFRSЗадание

Module 3 Review

Module Quiz: Equity Задание
04Module 4: Share-Based Payments22 материалов

Lesson 4.0 Module Information

Module 4 OverviewЧтениеModule 4 ReadingsЧтение

Lesson 4.1 Introduction to Share-Based Compensation

Introduction to Share-Based CompensationВидеоLecture Knowledge Check: Introduction to Share-Based CompensationЗадание

Lesson 4.2 Restricted Stock

Restricted StockВидеоLecture Knowledge Check: Restricted StockЗаданиеDemonstration: Restricted StockВидеоDemonstration Knowledge Check: Restricted StockЗадание

Lesson 4.3 Stock Options

Stock OptionsВидеоLecture Knowledge Check: Stock OptionsЗаданиеDemonstration: Stock OptionsВидеоDemonstration Knowledge Check: Stock OptionsЗадание

Lesson 4.4 Graded Vesting and Forfeitures

Graded Vesting and ForfeituresВидеоLecture Knowledge Check: Graded Vesting and ForfeituresЗаданиеDemonstration: Graded Vesting and ForfeituresВидеоDemonstration Knowledge Check: Graded Vesting and ForfeituresЗадание

Lesson 4.5 Stock Appreciation Rights

Stock Appreciation RightsВидеоLecture Knowledge Check: Stock Appreciation RightsЗаданиеDemonstration: Stock Appreciation RightsВидео

Lesson 4.6 Share Compensation: U.S. GAAP vs IFRS

Share-based Compensation: U.S. GAAP vs IFRSВидеоLecture Knowledge Check: Share Compensation: U.S GAAP vs IFRSЗадание

Module 4 Review

Module Quiz: Share-Based PaymentsЗадание
05Module 5: Earnings Per Share23 материалов

Lesson 5.0 Module Information

Module 5 OverviewЧтениеModule 5 ReadingsЧтение

Lesson 5.1 Basic Earnings Per Share (EPS)

Basic Earnings Per Share (EPS)ВидеоLecture Knowledge Check: Basic Earnings Per Share (EPS)ЗаданиеDemonstration: Basic Earnings Per Share (EPS)ВидеоDemonstration Knowledge Check: Basic Earnings Per Share (EPS)Задание

Lesson 5.2 Diluted Earnings Per Share (EPS)

Diluted Earnings Per Share (EPS)ВидеоLecture Knowledge Check: Diluted Earnings Per Share (EPS)Задание

Lesson 5.3 Diluted EPS – Treasury Stock Method

Diluted EPS – Treasury Stock MethodВидеоLecture Knowledge Check: Diluted EPS – Treasury Stock MethodЗаданиеDemonstration: Diluted EPS – Treasury Stock MethodВидеоDemonstration Knowledge Check: Diluted EPS – Treasury Stock MethodЗадание

Lesson 5.4 Diluted EPS If-Converted Method

Diluted EPS If-Converted MethodВидеоLecture Knowledge Check: Diluted EPS If-Converted MethodЗаданиеDemonstration: Diluted EPS If-Converted MethodВидеоDemonstration Knowledge Check: Diluted EPS If-Converted MethodЗадание

Lesson 5.5 Antidilutive Securities

Anti-dilutive SecuritiesВидеоLecture Knowledge Check: Antidilutive SecuritiesЗаданиеDemonstration: Anti-dilutive SecuritiesВидеоDemonstration Knowledge Check: Antidilutive SecuritiesЗадание

Lesson 5.6 EPS Financial Statement Presentation

EPS Financial Statement PresentationВидеоLecture Knowledge Check: EPS Financial Statement PresentationЗадание

Module 5 Review

Module Quiz: Earnings Per ShareЗадание
06Module 6: Accounting Changes19 материалов

Lesson 6.0 Module Information

Module 6 OverviewЧтениеModule 6 ReadingsЧтение

Lesson 6.1 Introduction to Accounting Changes

Introduction to Accounting ChangesВидеоLecture Knowledge Check: Introduction to Accounting ChangesЗадание

Lesson 6.2 Change in Estimate

Change in EstimateВидеоLecture Knowledge Check: Change in EstimateЗаданиеDemonstration: Change in EstimateВидеоDemonstration Knowledge Check: Change in EstimateЗадание

Lesson 6.3 Change in Accounting Principle

Change in Accounting PrincipleВидеоLecture Knowledge Check: Change in Accounting PrincipleЗаданиеDemonstration: Change in Accounting PrincipleВидеоDemonstration Knowledge Check: Change in Accounting PrincipleЗадание

Lesson 6.4 Error Correction

Error CorrectionВидеоLecture Knowledge Check: Error CorrectionЗаданиеDemonstration: Error CorrectionВидеоDemonstration Knowledge Check: Error CorrectionЗаданиеDemonstration: Inventory MisstatementВидеоDemonstration Knowledge Check: Inventory MisstatementЗадание

Module 6 Review

Module Quiz: Accounting ChangesЗадание
07Module 7: Statement of Cash Flows21 материалов

Lesson 7.0 Module Information

Module 7 OverviewЧтениеModule 7 ReadingsЧтение

Lesson 7.1 Introduction to The Cash Flow Statement

Introduction to The Cash Flow StatementВидеоLecture Knowledge Check: Introduction to The Cash Flow StatementЗадание

Lesson 7.2 Converting Revenues Into Inflows

Converting Revenues Into InflowsВидеоLecture Knowledge Check: Converting Revenues Into InflowsЗаданиеConverting Expenses Into OutflowsВидеоLecture Knowledge Check: Converting Expenses Into OutflowsЗаданиеDemonstration: Direct Method – Operating ActivitiesВидеоDemonstration Knowledge Check: Direct Method – Operating ActivitiesЗадание

Lesson 7.3 Indirect Method – Operating Activities

Indirect Method – Operating Activities ВидеоLecture Knowledge Check: Indirect Method – Operating Activities ЗаданиеDemonstration: Indirect Method – Operating Activities ВидеоDemonstration Knowledge Check: Indirect Method – Operating Activities Задание

Lesson 7.4 Investing, Financing, and Non-Cash Activities

Investing, Financing, and Non-Cash ActivitiesВидеоLecture Knowledge Check: Investing, Financing, and Non-Cash ActivitiesЗаданиеDemonstration: Investing, Financing, and Non-Cash ActivitiesВидеоDemonstration Knowledge Check: Investing, Financing, and Non-Cash ActivitiesЗадание

Lesson 7.5 Cash Flow Statement: U.S. GAAP vs IFRS

Cash Flow Statement: U.S. GAAP vs IFRSВидеоLecture Knowledge Check: Cash Flow Statement: U.S GAAP vs IFRSЗадание

Module 7 Review

Module Quiz: Statement of Cash FlowsЗадание
08Module 8: Course Evaluation7 материалов

Lesson 8.0 Module Information

Module 8 OverviewЧтение

Module 8 Review

Course Wrap-UpЧтениеFinal Reflection: I used to think ... Now I thinkОбсуждение

Course Conclusion

Congratulations on completing the course!ЧтениеGet Your Course CertificateЧтениеLearn on Your TermsВидеоCourse-End SurveyPLUGIN