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GRATIS
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Leiden University vía Coursera
GRATIS

Accounting Analysis I: Measurement and Disclosure of Assets

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    Cursos gratis (Auditar)

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  • 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: Cash & Accounts Receivable
    • We will learn about internal controls, including bank reconciliations, as well as restrictions over cash. Next, we will introduce the approaches to estimate bad debt expense related to accounts receivable. Lastly, we will discuss notes receivable and various methods of financing with receivables.
  • Module 2: Inventory - Measurement
    • We will learn about the types of inventory systems, as well as the costs that should be included in inventory. Next, we will understand the various inventory costing methods, as well as key factors on choice of these methods. Lastly, we will discuss inventory ratio analysis, as well as methods of simplifying LIFO.
  • Module 3: Inventory - Additional Issues
    • We will learn about the subsequent measures of inventory such as LCNRV and LCM. Next, we will understand the various inventory estimation methods when we are unable to take a physical count. Then, we will discuss the various types of inventory cost flow methods. Lastly, we will discuss how to handle changes in inventory methods as well as inventory errors.
  • Module 4: PP&E and Intangible Assets: Acquisition
    • We will learn about the types of long-lived assets, as well as the basic costs to be capitalized. Next, we will understand the various complex issues of determining capitalized costs as well as discuss asset dispositions and exchanges. Lastly, we will learn about the costs associated with self-constructed assets and R&D.
  • Module 5: PP&E and Intangibles - Utilization & Impairment
    • We will learn about the various cost allocation methods, as well as key factors on the decision maker's perspective on selecting a depreciation method. Next, we will understand depletion of natural resources and amortization of intangible assets. Lastly, we will discuss how to account for expenditures after asset acquisition, and ratio analysis.
  • Module 6: Debt Investments
    • We will discuss recognition, measurement, and disclosure of debt investments.
  • Module 7: Equity Investments
    • We will learn about Equity Investments. Next, we will understand how to recognize, measure, and disclose the two types of Equity Investments. Lastly, we will discuss fair value adjustments for investments.
  • Module 8: Course Wrap-Up & Case Study
    • If you would like to earn an Honors badge on your certificate for this course, you must complete a peer-reviewed case study that will serve as a cumulative recap of the concepts you have learned throughout this course. The case study will involve a review of a letter to shareholders in which you will discuss key topics covered in this course that are mentioned in the letter.