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This course is part of Introduction to Financial Accounting: The Accounting Cycle Specialization
Instructor: Andrea Eliassen
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Students are introduced to the field of financial accounting through defining the foundational activities, tools, and users of financial accounting. Students learn to use the accounting equation and are introduced to the four major financial statements. Additional topics include ethical considerations, recording business transactions, and the application of credit/debit rules.
Welcome to the first module of the course! We will start our introduction to the field of financial accounting by discussing practical applications of accounting information. Additionally we will identify who uses accounting information, address ethical considerations relevant to accounting, and define the three main forms of business ownership.
2 videos2 readings2 assignments
In this module we are introduced to the accounting equation and the four basic financial statements. We will start by breaking down the components of the accounting equation: assets, liabilities, and equity. We will then take a look at three out of the four basic financial statements: the income statement, the retained earnings statement, and the balance sheet. In this module's activity we will introduce you to the sum function in Excel, which will be used in the remaining activities for this course.
2 videos1 reading2 assignments
In this module we introduce the first step in the accounting cycle: “Analyze Transactions”. By the end of this module you will be able to analyze and record service business transactions within the fundamental accounting equation. First, we will walk through examples of recording business transitions in the video lesson. Then you will complete an activity to practice recording transactions on your own.
3 videos2 readings2 assignments
In this module we will analyze and record service business transactions using the debit and credit rules. We will also cover the function of T accounts within the accounting cycle and how to calculate the balances of each account at the end of an accounting period. In this module's activity you will have the opportunity to practice recording transactions in T accounts on your own in Excel.
3 videos2 readings2 assignments
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Reviewed on Apr 23, 2024
excelent course, but its good for intermediate student who has a previous financial account intro.
Reviewed on Aug 30, 2023
Not bad. Gave me the very basics that I was looking for. Tests were not much of a challenge. a textbook as part of the course would have made the course more college level.
Reviewed on Feb 5, 2022
Lessons broken down in easy to follow modules with examples of what being discussed. Quizes further developed my understanding of the material.
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