课程

Financial Statements for Business Decision-Making

Michael McDonald · 授课老师

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 book…

课程内容

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

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获得对主题或工具的基础理解

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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

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位教师

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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

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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.

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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

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