This course is designed to provide a basic understanding of financial statements with an emphasis on the balance sheet. However, to understand accounting driven financial statements, it is important to recognize that accounting is less about counting and more about measuring. “What is it that is being measured?” Well, as the course unfolds, you will learn about the three measurement questions and how the balance sheet helps to answer the first two of these questions. By touring a real company and interviewing real business people, the course describes the basic content of financial statements in a simple yet relevant context. The goal of the course is to leave a lasting impression about what balance sheet consists of and what it reveals. The next course in the Fundamentals of Accounting Specialization completes the conversation by addressing the remaining measurement question.
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このコースについて
習得するスキル
- Accounting
- Financial Statement
- Balance Sheet
- Accounting Terminology
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イリノイ大学アーバナ・シャンペーン校(University of Illinois at Urbana-Champaign)
The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.
シラバス - 本コースの学習内容
Course Orientation
You will become familiar with the course, your classmates, and our learning environment. The orientation will also help you obtain the technical skills required for the course.
Module 1: What Is Accounting and Why Are Financial Reports Important?
This module will introduce you to the basics of financial statements by emphasizing the links between accounting, measurement, and financial statements.
Module 2: Assets – What Do You Own?
This module will explain the basics of the balance sheet, provide a working definition of assets, and give you an overview of assets typically presented on the balance sheet.
Module 3: Liabilities – What Do You Owe?
This module will introduce you to the concept of liabilities and explain what they are and how they can arise.
Module 4: Equity and How the Balance Sheet Fits Together
This module will build an intuition for what equity represents. It will also explain how the components of the balance sheet relate to one another.
レビュー
- 5 stars80.53%
- 4 stars16.96%
- 3 stars1.98%
- 2 stars0.25%
- 1 star0.25%
UNDERSTANDING FINANCIAL STATEMENTS: COMPANY POSITION からの人気レビュー
The course was enjoyable with good use of examples. Explained in easy to understand terms. I am looking forward to the next course in this series.
Great course...the instructor was excellent! Really was clear and understandable, and held my attention despite this subject not being my strong suit. ;-)
Great course, it teaches you a lot in a simple way. The material is presented to you in a easy to follow format, with lots of supplemental material.
It's a good course for beginners. Coursera Courses can only provide you the full benefits of the learner completes the whole specialization, not just a single course.
Fundamentals of Accounting 専門講座について
Accounting is the “language of business.” Being able to understand this language allows individuals both inside and outside of an organization to join the “conversation” about how the organization is performing and how it can improve future performance. Financial accounting focuses on the reports that managers generate to provide interested external parties a summary of the firm’s financial position and operations. Managerial accounting focuses on the information and the analytical tools and techniques that help managers and employees make the right business decisions.

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