你将学到什么
Describe and define bookkeeping and accounting
Explain the general purposes and functions of accounting
Explain the differences between management and financial accounting
Describe the main elements of financial accounting information – assets, liabilities, revenue and expenses
Identify the main financial statements and their purposes
Apply the essential numerical skills required for bookkeeping and accounting
Explain the relationship between the accounting equation and double-entry bookkeeping
Record transactions in the appropriate ledger accounts using the double-entry bookkeeping system
Balance off ledger accounts at the end of an accounting period
Produce a trial balance, balance sheet and a profit and loss account
课程概况
Discover how money flows in personal and business environments and develop the skills to manage your finances with this online accounting and bookkeeping course from the Open University.
You’ll master common terms, basic maths and gain the ability to put your knowledge into practice. After this course you’ll be able to perfectly balance your books and understand how concepts of profit and loss lead to revenue or debt.
Develop ideas through conversation
This course is not facilitated. Learners are encouraged to support one another, share personal experiences, and see new perspectives.
课程大纲
The reasons and objectives of management and financial accounting, including stewardship, control and accountability
Key terminology including income and expenses, assets and liabilities, profit and loss statements and the balance sheet
面向人群
This accounting course is for anyone wanting an introduction to bookkeeping and financial accounting. It might be of particular interest to small business owners, people who are self employed or those wanting to better manage their own finance. You don’t need any previous experience.
