课程概览
本课程是 Business Finance and Data Analysis Fundamentals 专项课程 的一部分
位教师: Brian Rountree
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包含在 Coursera Plus • 了解更多 中
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您将获得的技能
Income Statement
Financial Statements
Balance Sheet
Accruals
Accounting
Financial Accounting
Financial Statement Analysis
Cash Flows
Accrual Accounting
要了解的详细信息
添加到您的领英档案
26 项作业
了解顶级公司的员工如何掌握热门技能
积累特定领域的专业知识
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4个模块
Financial statements are a key source of information about the economic activities of a firm.
This course is a primer on the construction and basic interpretation of financial statements that should provide learners with a rudimentary understanding of the types of information included in the four primary financial statements: balance sheet, income statement, cash flow statement, and statement of stockholders equity.
We will spend time recording transactions using accounting terminology and then building financial statements from those transactions to provide you with an understanding of how and why transactions influence the various financial statements.
We will focus on the language of accounting including such terms as the accounting equation, debits and credits, T-accounts, journal entries, accruals versus cash flows, and more.
By the end of the course learners will be able to understand the basic differences and similarities of the four financial statements, and will have developed a solid foundation to build upon in an introductory financial accounting course at the MBA level.
It is ideally suited for those learners that have never taken a financial accounting course before, as well as for those students who would like to refresh their understanding of basic financial accounting concepts.
Week 1
Welcome to the course!This module covers what you’ll learn, how the class runs, and what to expect.
Meet the instructor, then dive into the basics—how the accounting cycle works, what the accounting equation means, how balance sheets and income statements fit together, and how to record everyday transactions.
涵盖的内容
10个视频 7篇阅读材料 5个作业 1个讨论话题
About the Specialization • 6分钟
Welcome to the Course • 2分钟
Meet the Professor • 2分钟
Rountree Roundup Part 1 - What Makes an MBA Student Successful? • 3分钟
Introduction to the Language of Accounting • 3分钟
Balance Sheet Pt. 1 • 6分钟
Balance Sheet Pt. 2 • 5分钟
Income Statement • 5分钟
Income Statement Transactions • 10分钟
Comprehensive Example • 10分钟
How this Course is set up • 10分钟
General Keys to Success in an Online Course • 10分钟
Balance Sheet Practice in Excel • 10分钟
Copy of Balance Sheet Practice in Excel • 10分钟
Comprehensive Example Practice in Excel • 10分钟
Transaction Analysis - Practice • 10分钟
Transaction Analysis - Solution • 10分钟
Assessment 1 • 30分钟
Knowledge Check 1.2 • 10分钟
Knowledge Check 1.3 • 10分钟
Knowledge Check 1.4 • 15分钟
Knowledge Check 1.5 • 15分钟
Do You Have a Game Plan? • 10分钟
Week 2
Are you in love with accounting yet? Well maybe discussing double entry accounting, debits and credits, journal entries, and T-accounts will sell you.
涵盖的内容
7个视频 4篇阅读材料 6个作业 1个讨论话题
Rountree Roundup Part 2 - The Secret Lives of Basement Interns • 3分钟
Double Entry • 13分钟
Double Entry and Transactions • 15分钟
Assets on the Balance Sheet • 9分钟
Liabilities and Equity • 9分钟
Double Entry Practice • 12分钟
Week 2 Recitation • 33分钟
Give it a Shot - Double Entry and Transactions • 10分钟
Week 2 Recitation File • 35分钟
Debit Credit Practice • 10分钟
Debit Credit - Solution • 10分钟
Assessment 2 • 20分钟
Knowledge Check 2.1 • 15分钟
Knowledge Check 2.2 • 15分钟
Knowledge Check 2.3 • 15分钟
Knowledge Check 2.4 • 15分钟
Knowledge Check Double Entry Practice • 15分钟
Priming up in the Primer • 10分钟
Week 3
This week we'll be discussing cash-money! More specifically, we'll be looking at cash flow statements and accruals versus cash flows.
涵盖的内容
9个视频 3篇阅读材料 8个作业 1个讨论话题
Rountree Roundup Part 3 - Cash Rules Everything Around James (C.R.E.A.J.) • 3分钟
Cash Flow Intro • 9分钟
Direct Cash Flows • 5分钟
Direct vs Indirect Cash Flows • 11分钟
Amazon's Operating Cash Flows • 8分钟
Amazon's Investing Cash Flows • 4分钟
Amazon's Financing Cash Flows • 5分钟
Cash Flow Complications • 6分钟
Direct and Indirect Cashflows Problem Set • 18分钟
Direct and Indirect Cashflows File • 10分钟
Cash Flow Statement - Practice • 10分钟
Cash Flow Statement - Solution • 10分钟
Assessment 3 • 30分钟
Knowledge Check 3.1 • 15分钟
Knowledge Check 3.2 • 15分钟
Knowledge Check 3.3 • 15分钟
Knowledge Check 3.4 • 20分钟
Knowledge Check 3.5 • 30分钟
Knowledge Check 3.6 • 10分钟
Knowledge Check 3.7 • 10分钟
🥊 Accounting vs Finance 🥊 • 10分钟
Week 4
You've made it to the final segment! To wrap things up, we'll be discussing statement of stockholders' equity and we'll also be interpreting financial statement information.
涵盖的内容
8个视频 5篇阅读材料 7个作业 1个讨论话题
Rountree Roundup Part 4 - One Weird Trick, Investors Hate Him • 2分钟
Relationships Between Financial Statements • 5分钟
Creating the Statement of Stockholder's Equity • 3分钟
Corsair Gaming Financial Statement Review • 11分钟
Corsair Gaming Statement of Stockholders' Equity • 4分钟
Micky D's Financial Statement Review • 9分钟
CVS Financial Statement Review • 10分钟
Course Conclusion • 2分钟
Corsair Gaming Financial Statement • 10分钟
Micky D's Financial Statement • 10分钟
CVS Financial Statement • 10分钟
Statement of Equity - Practice • 10分钟
Statement of Equity - Solution • 10分钟
Assessment 4 • 30分钟
Final Exam • 30分钟
Knowledge Check 4.1 • 15分钟
Knowledge Check 4.2 • 15分钟
Knowledge Check 4.3 • 30分钟
Knowledge Check 4.4 • 30分钟
Knowledge Check 4.5 • 30分钟
Buy High, Sell Low • 10分钟
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已于 Dec 20, 2025审阅
It was very refreshing journey as being an accounting student. Surly Some topic which i felt bit shy about got cleared here.
已于 Aug 18, 2024审阅
This course breaks down accounting terminologies and calculations into easy-to-understand bits.
已于 Nov 4, 2025审阅
This course provided a solid understanding of financial statements and how to interpret them in real-world contexts.
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常见问题
When will I have access to the lectures and assignments?
To access course materials, assignments, and earn a Certificate, you'll need to purchase the Certificate experience when you enroll in a course.Eligible learners may also have the option to start with a Free Trial.Some courses may also offer a Full Course, No Certificate option.
This lets you access course materials, submit required assessments, and receive a final grade, but you won't be able to earn or purchase a Certificate.
What will I get if I subscribe to this Specialization?
When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work.
Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile.
Is financial aid available?
Yes. In select learning programs, you can apply for financial aid or a scholarship if you can’t afford the enrollment fee. If fin aid or scholarship is available for your learning program selection, you’ll find a link to apply on the description page.
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股东权益与报表解释