Accounting Analysis II: Measurement and Disclosure of Liabilities
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Approx. 20 hours to complete
Course Summary
This course provides an in-depth analysis of accounting for liabilities, including recognition, measurement, and disclosure issues.Key Learning Points
- Learn how to apply accounting principles and techniques to analyze and value liabilities.
- Understand the measurement and recognition of liabilities in financial statements.
- Develop skills to analyze and interpret financial statements for a variety of stakeholders.
Job Positions & Salaries of people who have taken this course might have
- USA: $52,000
- India: ₹3,67,000
- Spain: €26,000
- USA: $52,000
- India: ₹3,67,000
- Spain: €26,000
- USA: $61,000
- India: ₹5,21,000
- Spain: €28,000
- USA: $52,000
- India: ₹3,67,000
- Spain: €26,000
- USA: $61,000
- India: ₹5,21,000
- Spain: €28,000
- USA: $57,000
- India: ₹4,31,000
- Spain: €24,000
Related Topics for further study
- Accounting Principles
- Liability Recognition
- Financial Statements
- Valuation Techniques
- Stakeholder Analysis
Learning Outcomes
- Ability to analyze and value liabilities using various accounting principles and techniques.
- Understanding of the measurement and recognition of liabilities in financial statements.
- Skills to analyze and interpret financial statements for different stakeholders.
Prerequisites or good to have knowledge before taking this course
- Basic knowledge of accounting principles and financial statements.
- Familiarity with accounting methods for assets and equities.
Course Difficulty Level
IntermediateCourse Format
- Online self-paced
- Video lectures
- Assignments and quizzes
Similar Courses
- Accounting for Decision Making
- Financial Accounting Fundamentals
Related Education Paths
- Financial Accounting and Financial Statement Analysis Specialization
- Business Foundations Specialization
Notable People in This Field
- Ken Boyd
- Edspira
Related Books
Description
This course is the third course in the five-course Financial Reporting Specialization. This course begins with a discussion of current liabilities and contingencies and continues with long-term debt and bonds. The course next explores accounting model for leases, both lessees and lessors, and a discussion on deferred tax assets and liabilities. Participants will learn the latest accounting standards including the new accounting model for leases effective for public companies in 2019 and private companies in 2020.
Outline
- About the Course
- Syllabus
- About the Discussion Forums
- Update Your Profile
- Build a Learning Community with Social Media
- Orientation Quiz
- Module 1: Current Liabilities and Contingencies
- Current Liabilities
- Example: Current Liabilities
- Classification of Liabilities into Current and Long-term
- Example: Classification of Liabilities into Current and Long-term
- Contingencies
- Example: Contingencies
- Subsequent Events and Contingencies
- Example: Subsequent Events and Contingencies
- GAAP versus IFRS
- Module 1 Overview and Resources
- Lesson 1.1 Knowledge Check
- Lesson 1.1 Example Knowledge Check
- Lesson 1.2 Knowledge Check
- Lesson 1.2 Example Knowledge Check
- Lesson 1.3 Knowledge Check
- Lesson 1.3 Example Knowledge Check
- Lesson 1.4 Knowledge Check
- Lesson 1.4 Example Knowledge Check
- Lesson 1.5 Knowledge Quiz
- Module 1 Quiz
- Module 2: Long-Term Debt Part 1
- Long-term Liabilities (Notes Payable)
- Example: Long-term Liabilities (Notes Payable)
- Various Types of Bonds
- Bond Issuance
- Example: Bond Issuance
- Accounting for the Bond's Periodic Payments
- Example: Accounting for the Bond's Periodic Payments
- Bond Extinguishment
- Example: Bond Extinguishment
- Module 2 Overview and Resources
- Lesson 2.1 Knowledge Check
- Lesson 2.1 Example Knowledge Check
- Lesson 2.2 Knowledge Check
- Lesson 2.3 Knowledge Check
- Lesson 2.3 Example Knowledge Check
- Lesson 2.4 Knowledge Check
- Lesson 2.4 Example Knowledge Check
- Lesson 2.5 Knowledge Check
- Lesson 2.5 Example Knowledge Check
- Module 2 Quiz
- Module 3: Long-Term Debt Part 2
- Issuing Bonds Between Interest Dates
- Example: Issuing Bonds Between Interest Dates
- Bond Issue Cost
- Example: Bond Issue Cost
- Reporting Bonds at Fair Value
- Example: Reporting Bonds at Fair Value
- Convertible Debt Securities
- Example: Convertible Debt Securities
- Troubled Debt Restructuring
- Examples: Troubled Debt Restructuring
- Module 3 Overview and Resources
- Lesson 3.1 Knowledge Check
- Lesson 3.1 Example Knowledge Quiz
- Lesson 3.2 Knowledge Check
- Lesson 3.2 Example Knowledge Check
- Lesson 3.3 Knowledge Check
- Lesson 3.3 Example Knowledge Check
- Lesson 3.4 Knowledge Check
- Lesson 3.4 Example Knowledge Check
- Lesson 3.5 Knowledge Check
- Lesson 3.5 Example Knowledge Check
- Module 3 Quiz
- Module 4: Lease Accounting Part 1
- Accounting for Leases: An Overview
- Lessee Accounting for a Finance Lease
- Lessor Accounting for a Sales-type Lease
- Example: Lessee Accounting for a Finance Lease
- Example: Lessor Accounting for a Sales-Type Lease
- Operating Lease
- Example: Operating Lease
- Module 4 Overview and Resources
- Lesson 4.1 Knowledge Check
- Lesson 4.2 Knowledge Check
- Lesson 4.3 Knowledge Check
- Lesson 4.3 Example Lessee Accounting for a Finance Lease Knowledge Check
- Lesson 4.3 Example: Lessor Accounting for a Sales-Type Lease Knowledge Check
- Lesson 4.4 Knowledge Check
- Lesson 4.4 Example Knowledge Check
- Module 4 Quiz
- Module 5: Lease Accounting Part 2
- Accounting for Lease Contracts with a Purchase Option
- Example: Accounting for Lease Contracts with a Purchase Option
- Accounting for Lease Contracts with a Guaranteed Residual Value
- Accounting for Lease Contracts with an Unguaranteed Residual Value
- Example: Lesson 2 and Lesson 3
- Sale and Leaseback Arrangements
- Example: Sale and Leaseback Arrangements
- Module 5 Overview and Resources
- Lesson 5.1 Knowledge Check
- Lesson 5.1 Example Knowledge Check
- Lesson 5.2 Knowledge Check
- Lesson 5.3 Knowledge Check
- Lesson 5.2 and 5.3 Example Knowledge Check
- Lesson 5.4 Knowledge Check
- Lesson 5.4 Example Knowledge Check
- Module 5 Quiz
- Module 6: Deferred Taxes Part 1
- Introduction to Accounting for Income Taxes
- Permanent versus Temporary Differences
- Permanent versus Temporary Differences Example
- Deferred Tax Liability
- Deferred Tax Liability Example
- Deferred Tax Assets
- Deferred Tax Assets: Example
- Valuation Allowance for Deferred Tax Asset
- Example: Valuation Allowance for Deferred Tax Asset
- Module 6 Overview and Resources
- Lesson 6.1 Knowledge Check
- Lesson 6.2 Knowledge Check
- Lesson 6.2 Knowledge Check
- Lesson 6.3 Knowledge Check
- Lesson 6.3 Knowledge Check
- Lesson 6.4 Knowledge Check
- Lesson 6.4 Knowledge Check for DTA Example
- Lesson 6.5 Knowledge Check
- Lesson 6.5 Example Knowledge Check
- Module 6 Quiz
- Module 7: Deferred Taxes Part 2
- Multiple Differences
- Tax Rate Changes
- Example: Lesson 7.1 and 7.2
- Net Operating Losses Considerations
- Example: Net Operating Losses Considerations
- Intraperiod Tax Expense Allocation
- Example: Intraperiod Tax Expense Allocation
- Required Reporting when Accounting for Taxes
- Module 7 Overview and Resources
- Lesson 7.1 Knowledge Check
- Lesson 7.2 Knowledge Check
- Lesson 7.2 Example Knowledge Check
- Lesson 7.3 Knowledge Check
- Lesson 7.3 Example Knowledge Check
- Lesson 7.4 Knowledge Check
- Lesson 7.4 Example Knowledge Check
- Lesson 7.5 Knowledge Check
- Module 7 Quiz
- Module 8: Review and Evaluation
- Gies Online Programs
- Module 8 Overview and Resources
- Course Wrap-Up
- Congratulations!
Summary of User Reviews
Learn Accounting Analysis 2: Liabilities on Coursera. Reviews indicate this is a highly effective course that covers various aspects of accounting analysis. Users appreciated the course for its comprehensive content, interactive approach, and practical examples.Key Aspect Users Liked About This Course
The comprehensive content is one key aspect that many users thought was good.Pros from User Reviews
- Comprehensive content
- Interactive approach
- Practical examples
- Expert instructors
- Flexible schedule
Cons from User Reviews
- Challenging assignments
- Limited interaction with instructors
- No certificate for audit learners
- Some technical issues reported
- Not suitable for beginners
Adel Ibrahim
4.7 Raiting
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