财务会计概论（中文版）

University of Pennsylvania via Coursera

Go to Course: https://www.coursera.org/learn/wharton-kuaiji

Introduction

**Course Review: 财务会计概论（中文版） on Coursera** In the realm of financial education, Coursera has made significant strides in offering courses that cater to a global audience. One standout course that I recently explored is "财务会计概论（中文版)”, aptly designed for those who wish to gain a foundational understanding of financial accounting principles. This course, part of the Wharton Business Foundation Specialization, is especially beneficial for Mandarin speakers looking to grasp the intricacies of accounting in a business context. ### Overview The course facilitates the development of essential technical skills necessary for analyzing financial statements and understanding the nuances of financial disclosures. You’ll dive deep into the impact of accounting standards and executive incentives on the financial reporting process. By the end of the course, you will confidently read the three primary financial statements: the income statement, balance sheet, and cash flow statement. Additionally, the course prepares you to tackle real-world business challenges with the skills acquired. ### Syllabus Breakdown **Week 1: Introduction and Balance Sheet** The course kicks off with an exploration of financial statements as a foreign language, emphasizing the need for foundational knowledge. You’ll learn about the types of financial reports, who establishes the rules, and how they are implemented. The week covers the balance sheet equation and terms like assets, liabilities, and equity. Through practical exercises, you’ll translate transactions into debits and credits and be guided through every essential step of creating financial statements for a startup. **Week 2: Accrual Accounting and Income Statement** Building on the foundational knowledge, this week introduces accrual accounting concepts, focusing on revenue and expenses within the income statement context. Adjusting entries and closing entries are essential topics for accurately preparing financial statements, and you will continue using the startup example to contextualize your learning. Expect to immerse yourself in journal entries in a way that feels intuitive and engaging. **Week 3: Cash Flow** As the saying goes, "cash is king,” and this week will illustrate why cash flow is crucial for any business. You'll learn to categorize cash flows into operating, investing, and financing activities and analyze cash flow statements related to your startup case study. Key terms such as operating income, operating cash flow, EBITDA, and net cash flow will be clarified, helping you understand what these metrics indicate about a business's health. **Week 4: Ratio Analysis** The last week culminates in a comprehensive review and a final exam. However, before delving into the exam, you will reflect on ratio analysis—a vital tool for understanding the relationships between financial statement items. Although it’s a review week, making connections to previously learned materials will reinforce your knowledge and prepare you for practical applications in the field. ### Recommendation I highly recommend "财务会计概论（中文版)” for both beginners and those looking to refresh their knowledge in financial accounting. The course is not just theoretical; it provides practical applications and case studies that allow you to visualize the real-world implications of financial data. This is particularly valuable for individuals aspiring to work in finance, accounting, or for those who want to make informed personal financial decisions. The instructors do a splendid job of explaining concepts clearly, and the interactive nature of the assignments ensures that learners can process information effectively. Moreover, the flexibility of Coursera's platform means you can learn at your own pace, making it easier to manage alongside other commitments. ### Conclusion In conclusion, this course serves as a perfect stepping stone into the world of financial accounting and is structured to guide learners smoothly through complex concepts. Whether you are a business professional, an entrepreneur, or someone keen on enriching their financial knowledge, "财务会计概论（中文版)” is undoubtedly a worthwhile investment of your time and effort. Sign up today on Coursera and embark on your journey to mastering financial literacy!

Syllabus

第 1 周：简介和资产负债表

学习会计学就像学习一门外语，您要做大量基础练习（语法、句法、习语等）。 要阅读以这门“外语”（我们以财务报表为例）书写的书籍，您必须掌握本材料中介绍的基础知识。 我们从本周开始学习这些基础知识。 我们首先要学习的是财务报表概述。 需要使用哪些类型的报表？ 规则由谁制定？ 规则由谁实施？ 然后，我们将介绍资产负债表等式并定义/探讨资产、负债和股东权益。 我们将介绍借贷记账，并做许多将交易“翻译”成借项和贷项的练习。最后，我们将通过一家创业公司的案例，帮助您深入了解从记录新公司首笔交易开始，到制作首套财务报表全程必需的所有环节。

第 2 周：权责发生制会计方法和利润表

我们将首先讨论权责发生制会计方法及其对利润表科目认定的影响：收入和支出。 然后，我们将介绍调整分录（必须使用调整分录才能制作内部账册，以便将来编制财务报表）。 最后，我们将讨论结账分录及如何制作资产负债表和利润表。 在上面每一阶段的学习中，我们仍然会以前面提到的创业公司为例。 要是这周结束之后，日记账分录还没让您“学腻”，那就算我工作不到位！

第 3 周: 周现金流

现金为王！ 首先我们要根据活动目的将现金流分为经营现金流、投资现金流和融资现金流几类。 然后我们将建立和分析现金流量表。 我们将为前面用作示例的创业公司建立和分析现金流量表，对该公司之前的案例进行总结。 最后，我们将讨论营运收入、营运现金流、息税折旧摊销前利润 (EBITDA) 和净现金流的区别。

第 4 周: 比率分析

我们本周要进行期末考试。 因为考试原因，我将在本周介绍比率分析，其中不会涉及任何“新”材料。 课上将定义和讨论一系列的财务比率指标，基本上就是一个财务指标除以另一个得到的。 但是要深入理解资产负债表和利润表就需要分析这些财务比率。 同时，我们将通过一些财务比率分析视频复习之前学习的材料，帮助各位准备考试。 不过考试中没有关于财务比率分析的题目。 等考试完，您就可以用您丰富的财务会计知识去向您的家人、朋友和同事炫耀啦！