课程概览
本课程是 Accounting and Financial Modelling Bootcamp 专项课程 的一部分
位教师: Michael McDonald 另外 1 个
包含在 Coursera Plus • 了解更多 中
推荐体验
您将学到什么
Apply double-entry bookkeeping principles to accurately record and classify transactions in financial statements.
Construct and interpret key financial statement components, including income statements and balance sheets for financial statement analysis.
Analyze and connect the three core financial statements, including cash flow statements, to support integrated financial reporting & decision-making.
您将获得的技能
General Accounting
Financial Analysis
Accounting Records
Financial Modeling
Cash Flows
Financial Statements
Income Statement
Income Tax
Accounting
Excel Formulas
Bookkeeping
Balance Sheet
Finance
Financial Statement Analysis
Business Valuation
显示全部
要了解的详细信息
添加到您的领英档案
3 任务¹
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3个模块
This course provides a comprehensive introduction to financial accounting and the structure, purpose, preparation, and interpretation of financial statements.
Learners build a strong foundation in core accounting principles, including double-entry bookkeeping, the accounting equation, and revenue recognition.
The course examines key financial statement components, including the income statement, balance sheet, and cash flow statement, while helping learners develop practical skills in reading financial statements and understanding their business relevance.
Participants will explore transaction classification and the relationships between assets, liabilities, equity, revenues, and expenses.
Through hands-on exercises and applied examples, learners will gain experience in financial statement preparation, recording transactions, constructing financial statements for company reporting, and interpreting financial performance and position.
Learners will also explore the cash flow statement and develop the ability to link the three core financial statements in integrated financial reporting and basic financial modeling contexts.
Designed for beginners, this practical financial statements course emphasizes clarity, real-world application, and essential accounting and financial analysis skills.
Accounting Fundamentals
Covers core accounting mechanics including debits and credits, the accounting equation, and revenue and expense recognition. Builds the foundation for all financial statement work.
涵盖的内容
11个视频 2篇阅读材料 1个作业 1次同伴评审 1个讨论话题
Intro Video to Course • 2分钟
Module Introduction • 1分钟
Introduction to Debits and Credits • 5分钟
Journal Entries and Posting to the Ledger • 5分钟
Using T-Accounts to Track Transactions • 5分钟
The Accounting Equation Explained • 6分钟
Transaction Types and Their Impact • 6分钟
Analyzing Common Transactions • 5分钟
Accrual vs. Cash Basis Accounting • 5分钟
Revenue Recognition Rules • 6分钟
Matching Principle and Adjusting Entries • 6分钟
Welcome to the Course: Course Overview • 5分钟
A Relatively Painless Guide to Double Entry Accounting • 5分钟
Accounting Fundamentals • 20分钟
Hands-On-Learning: Apply the Accounting Equation to Real-World Transactions • 20分钟
The Double-Entry System in the Modern Age • 5分钟
Income Statement and Balance Sheet
This module explores two of the three core financial statements: the income statement and balance sheet.Learners will study the structure and purpose of each statement, understand how to interpret key line items, and apply profitability ratios to evaluate business performance.
Emphasis is placed on how revenue, expenses, assets, liabilities, and equity interact to provide a snapshot of financial health.
涵盖的内容
10个视频 1篇阅读材料 1个作业 1次同伴评审 1个讨论话题
Module Introduction • 2分钟
Overview of the Income Statement • 4分钟
Key Line Items: Revenue, COGS, Operating Expenses • 9分钟
Profit Levels: Gross Profit, EBIT, Net Income • 5分钟
Gross, Operating, and Net Margins • 6分钟
EBITDA and EBIT Explained • 6分钟
Analyzing Trends and Common Pitfalls • 5分钟
Asset Categories and Valuation Basics • 6分钟
Liabilities and Shareholders’ Equity • 6分钟
Working Capital and Capital Structure • 7分钟
Why Do Shareholders Need Financial Statements? • 5分钟
Income Statement and Balance Sheet • 20分钟
Hands-On-Learning: Build an Income Statement and Balance Sheet from Raw Data • 20分钟
Revenue Recognition and Ethical Boundaries • 5分钟
Cash Flow and Financial Statement Integration
This module introduces the cash flow statement and shows how it links to the income statement and balance sheet to provide a complete picture of a company’s financial health.
Learners will explore the direct and indirect methods of preparing cash flows, learn to calculate free cash flow, and build an understanding of how the three financial statements are integrated in professional models.
The module emphasizes how cash flow is the critical link between profit, operations, and liquidity.
涵盖的内容
11个视频 1篇阅读材料 1个作业 2次同伴评审 1个讨论话题
Module Introduction • 2分钟
Purpose and Structure of the Cash Flow Statement • 6分钟
Operating, Investing, and Financing Flows • 6分钟
Direct vs. Indirect Method • 6分钟
Reconciling Net Income to Operating Cash Flow • 6分钟
Adjusting for Working Capital Changes • 7分钟
Calculating and Interpreting Free Cash Flow • 6分钟
How the Income Statement Flows to the Balance Sheet • 5分钟
Linking Cash Flow with Net Income and Assets • 5分钟
Building a Simple Integrated Model • 7分钟
Course Wrap-Up • 4分钟
What Financial Liquidity Is, Asset Classes, Pros & Cons, Examples • 5分钟
Cash Flow and Financial Statement Integration • 20分钟
Hands-On-Learning: Trace Cash Flow Through Operating, Investing, and Financing Activities • 20分钟
Project: Building the Accounting Cycle from Scratch: A Small Business Simulation • 60分钟
Interpreting Cash Flow Categories for Decision-Making • 10分钟
获得职业证书
将此证书添加到您的 LinkedIn 个人资料、简历或履历中。
在社交媒体和绩效考核中分享。
位教师
提供方
从 Leadership and Management 浏览更多内容
F Fundação Instituto de Administração Financial Accounting 课程 状态:免费试用 免费试用
M Macquarie University Fundamentals of Financial Statement Analysis 课程 类别:预览 预览
D Duke University Financial Statements 课程 状态:免费试用 免费试用
R Rice University Accounting for Non-Finance Professionals 课程 状态:免费试用 免费试用
人们为什么选择 Coursera 来帮助自己实现职业发展
Felipe M.
Jennifer J.
Larry W.
Chaitanya A.
是什么让您今天来到 Coursera?
开始我的职业生涯
改变我的职业生涯
在我目前的岗位上成长
拓展工作外领域
通过订阅解锁 10,000 多门课程的访问权限 开始试用
通过在线学位推动您的职业生涯 获取世界一流大学的学位 - 100% 在线 探索学位
加入全球超过 4,700 家选择 Coursera for Business 的公司 了解更多
常见问题
What will I learn in this Financial Statements course?
This course teaches the fundamentals of financial statements, including how to prepare, read, and analyze income statements, balance sheets, and cash flow statements.
What are the key components of a company’s financial statement?
The three core financial statement components are the income statement, balance sheet, and cash flow statement, which together provide insights into a company’s financial performance and position.
How do I learn reading financial statements effectively?
This course uses practical examples and hands-on exercises to help learners understand transaction recording, financial reporting, and financial statement analysis techniques.
What is financial statement analysis?
Financial statement analysis is the process of evaluating financial reports to assess profitability, liquidity, operational efficiency, and overall business performance.
How can I create a financial statement for my small business?
You can create a financial statement for company reporting by recording transactions accurately, classifying revenues and expenses, and preparing structured income statements, balance sheets, and cash flow statements.
Why are financial statements important in business?
Financial statements help business owners, investors, lenders, and managers evaluate financial health, support decision-making, measure performance, and plan future growth.
Who should enroll in this financial statements course?
This course is ideal for beginners, business students, entrepreneurs, aspiring accountants, and professionals interested in accounting and financial statement analysis.
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.
更多问题
提供助学金, 了解详情
¹ 本课程的部分作业采用 AI 评分。
对于这些作业,将根据 Coursera 隐私声明 使用您的数据。
课程大纲
复式记账、会计等式及收入确认
损益表与资产负债表
现金流与三表整合