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Accounting Analysis II: Accounting for Liabilities and Equity
  • Level Professional
  • Duration 47 hours
  • Course by University of Illinois Urbana-Champaign
  • Offered by

About

This course is the fourth course in a five-course Financial Reporting Specialization. This course focuses on the recognition, measurement, and subsequent accounting for equity, pensions, share-based compensation, and cash flows utilizing the FASB Accounting Standards Codification and other resources.

Modules

About the Course

    • 3 Videos
    • 3 Readings
    • 1 Quiz
    • 1 Plugin
Show info about module content

3 Videos

  • Course Introduction
  • Meet Your Instructor
  • The Impact of the Gies Community

3 Readings

  • Syllabus
  • About the Discussion Forums
  • Online Education at Gies College of Business

1 Quiz

  • Orientation Quiz

About Your Classmates

    • 1 Readings
    • 1 Discussion
Show info about module content

1 Discussions

  • Get to Know Your Classmates

1 Readings

  • Update Your Profile

Lesson 1.0 Module 1 Information

    • 2 Readings
    • 1 Discussion
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1 Discussions

  • Make Connections to Topic

2 Readings

  • Module 1 Overview
  • Module 1 Readings

Lesson 1.1 Tax Introduction

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Tax Introduction

1 Quiz

  • Lecture Knowledge Check: Tax Introduction

Lesson 1.2 Permanent Versus Temporary Differences

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Permanent Versus Temporary Differences
  • Demonstration: Permanent Versus Temporary Differences

2 Quiz

  • Lecture Knowledge Check: Permanent Versus Temporary Differences
  • Demonstration Knowledge Check: Permanent Versus Temporary Differences

Lesson 1.3 Deferred Tax Liability

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Deferred Tax Liability
  • Demonstration: Deferred Tax Liability

2 Quiz

  • Lecture Knowledge Check: Deferred Tax Liability
  • Demonstration Knowledge Check: Deferred Tax Liability

Lesson 1.4 Deferred Tax Asset

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Deferred Tax Asset
  • Demonstration: Deferred Tax Asset

2 Quiz

  • Lecture Knowledge Check: Deferred Tax Asset
  • Demonstration Knowledge Check: Deferred Tax Asset

Lesson 1.5 Valuation Allowance

    • 2 Videos
    • 1 Quiz
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2 Videos

  • Valuation Allowance
  • Demonstration: Valuation Allowance

1 Quiz

  • Lecture Knowledge Check: Valuation Allowance

Module 1 Review

    • 1 Quiz
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1 Quiz

  • Module Quiz: Deferred Taxes Part 1

Lesson 2.0 Module Information

    • 2 Readings
Show info about module content

2 Readings

  • Module 2 Overview
  • Module 2 Readings

Lesson 2.1 Multiple Temporary Differences

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Multiple Temporary Differences

1 Quiz

  • Lecture Knowledge Check: Multiple Temporary Differences

Lesson 2.2 Tax Rate Changes

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Tax Rate Changes
  • Demonstration: Tax Rate Changes

2 Quiz

  • Lecture Knowledge Check: Tax Rate Changes
  • Demonstration Knowledge Check: Tax Rate Changes

Lesson 2.3 Net Operating Losses

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Net Operating Losses
  • Demonstration: Net Operating Losses

2 Quiz

  • Lecture Knowledge Check: Net Operating Losses
  • Demonstration Knowledge Check: Net Operating Losses

Lesson 2.4 Tax Reporting

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Tax Reporting
  • Demonstration: Tax Reporting

2 Quiz

  • Lecture Knowledge Check: Tax Reporting
  • Demonstration Knowledge Check: Tax Reporting

Lesson 2.5 Tax Differences: U.S. GAAP vs IFRS

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Tax Differences: U.S. GAAP vs IFRS

1 Quiz

  • Lecture Knowledge Check: Tax Differences: U.S. GAAP vs IFRS

Module 2 Review

    • 1 Quiz
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1 Quiz

  • Module Quiz: Deferred Taxes Part 2

Lesson 3.0 Module Information

    • 2 Readings
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2 Readings

  • Module 3 Overview
  • Module 3 Readings

Lesson 3.1 Introduction to Equity

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Introduction to Equity

1 Quiz

  • Lecture Knowledge Check: Introduction to Equity

Lesson 3.2 Share Issuances

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Share Issuances
  • Demonstration: Share Issuances

2 Quiz

  • Lecture Knowledge Check: Share Issuances
  • Demonstration Knowledge Check: Share Issuances

Lesson 3.3 Share Repurchases

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Share Repurchases
  • Demonstration: Share Repurchases

2 Quiz

  • Lecture Knowledge Check: Share Repurchases
  • Demonstration Knowledge Check: Share Repurchases

Lesson 3.4 Dividends

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Dividends
  • Demonstration: Dividends

2 Quiz

  • Lecture Knowledge Check: Dividends
  • Demonstration Knowledge Check: Dividends

Lesson 3.5 Stock Dividends

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Stock Dividends
  • Demonstration: Stock Dividends

2 Quiz

  • Lecture Knowledge Check: Stock Dividends
  • Demonstration Knowledge Check: Stock Dividends

Lesson 3.6 Equity: U.S. GAAP vs IFRS

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Equity: U.S. GAAP vs IFRS

1 Quiz

  • Lecture Knowledge Check: Equity: U.S. GAAP vs IFRS

Module 3 Review

    • 1 Quiz
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1 Quiz

  • Module Quiz: Equity

Lesson 4.0 Module Information

    • 2 Readings
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2 Readings

  • Module 4 Overview
  • Module 4 Readings

Lesson 4.1 Introduction to Share-Based Compensation

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Introduction to Share-Based Compensation

1 Quiz

  • Lecture Knowledge Check: Introduction to Share-Based Compensation

Lesson 4.2 Restricted Stock

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Restricted Stock
  • Demonstration: Restricted Stock

2 Quiz

  • Lecture Knowledge Check: Restricted Stock
  • Demonstration Knowledge Check: Restricted Stock

Lesson 4.3 Stock Options

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Stock Options
  • Demonstration: Stock Options

2 Quiz

  • Lecture Knowledge Check: Stock Options
  • Demonstration Knowledge Check: Stock Options

Lesson 4.4 Graded Vesting and Forfeitures

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Graded Vesting and Forfeitures
  • Demonstration: Graded Vesting and Forfeitures

2 Quiz

  • Lecture Knowledge Check: Graded Vesting and Forfeitures
  • Demonstration Knowledge Check: Graded Vesting and Forfeitures

Lesson 4.5 Stock Appreciation Rights

    • 2 Videos
    • 1 Quiz
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2 Videos

  • Stock Appreciation Rights
  • Demonstration: Stock Appreciation Rights

1 Quiz

  • Lecture Knowledge Check: Stock Appreciation Rights

Lesson 4.6 Share Compensation: U.S. GAAP vs IFRS

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Share Compensation: U.S. GAAP vs IFRS

1 Quiz

  • Lecture Knowledge Check: Share Compensation: U.S GAAP vs IFRS

Module 4 Review

    • 1 Quiz
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1 Quiz

  • Module Quiz: Share-Based Payments

Lesson 5.0 Module Information

    • 2 Readings
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2 Readings

  • Module 5 Overview
  • Module 5 Readings

Lesson 5.1 Basic Earnings Per Share (EPS)

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Basic Earnings Per Share (EPS)
  • Demonstration: Basic Earnings Per Share (EPS)

2 Quiz

  • Lecture Knowledge Check: Basic Earnings Per Share (EPS)
  • Demonstration Knowledge Check: Basic Earnings Per Share (EPS)

Lesson 5.2 Diluted Earnings Per Share (EPS)

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Diluted Earnings Per Share (EPS)

1 Quiz

  • Lecture Knowledge Check: Diluted Earnings Per Share (EPS)

Lesson 5.3 Diluted EPS – Treasury Stock Method

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Diluted EPS – Treasury Stock Method
  • Demonstration: Diluted EPS – Treasury Stock Method

2 Quiz

  • Lecture Knowledge Check: Diluted EPS – Treasury Stock Method
  • Demonstration Knowledge Check: Diluted EPS – Treasury Stock Method

Lesson 5.4 Diluted EPS If-Converted Method

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Diluted EPS If-Converted Method
  • Demonstration: Diluted EPS If-Converted Method

2 Quiz

  • Lecture Knowledge Check: Diluted EPS If-Converted Method
  • Demonstration Knowledge Check: Diluted EPS If-Converted Method

Lesson 5.5 Antidilutive Securities

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Antidilutive Securities
  • Demonstration: Antidilutive Securities

2 Quiz

  • Lecture Knowledge Check: Antidilutive Securities
  • Demonstration Knowledge Check: Antidilutive Securities

Lesson 5.6 EPS Financial Statement Presentation

    • 1 Videos
    • 1 Quiz
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1 Videos

  • EPS Financial Statement Presentation

1 Quiz

  • Lecture Knowledge Check: EPS Financial Statement Presentation

Module 5 Review

    • 1 Quiz
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1 Quiz

  • Module Quiz: Earnings Per Share

Lesson 6.0 Module Information

    • 2 Readings
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2 Readings

  • Module 6 Overview
  • Module 6 Readings

Lesson 6.1 Introduction to Accounting Changes

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Introduction to Accounting Changes

1 Quiz

  • Lecture Knowledge Check: Introduction to Accounting Changes

Lesson 6.2 Change in Estimate

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Change in Estimate
  • Demonstration: Change in Estimate

2 Quiz

  • Lecture Knowledge Check: Change in Estimate
  • Demonstration Knowledge Check: Change in Estimate

Lesson 6.3 Change in Accounting Principle

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Change in Accounting Principle
  • Demonstration: Change in Accounting Principle

2 Quiz

  • Lecture Knowledge Check: Change in Accounting Principle
  • Demonstration Knowledge Check: Change in Accounting Principle

Lesson 6.4 Error Correction

    • 3 Videos
    • 3 Quiz
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3 Videos

  • Error Correction
  • Demonstration: Error Correction
  • Demonstration: Inventory Misstatement

3 Quiz

  • Lecture Knowledge Check: Error Correction
  • Demonstration Knowledge Check: Error Correction
  • Demonstration Knowledge Check: Inventory Misstatement

Module 6 Review

    • 1 Quiz
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1 Quiz

  • Module Quiz: Accounting Changes

Lesson 7.0 Module Information

    • 2 Readings
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2 Readings

  • Module 7 Overview
  • Module 7 Readings

Lesson 7.1 Introduction to The Case Flow Statement

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Introduction to The Case Flow Statement

1 Quiz

  • Lecture Knowledge Check: Introduction to The Case Flow Statement

Lesson 7.2 Converting Revenues Into Inflows

    • 3 Videos
    • 3 Quiz
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3 Videos

  • Converting Revenues Into Inflows
  • Converting Expenses Into Outflows
  • Demonstration: Direct Method – Operating Activities

3 Quiz

  • Lecture Knowledge Check: Converting Revenues Into Inflows
  • Lecture Knowledge Check: Converting Expenses Into Outflows
  • Demonstration Knowledge Check: Direct Method – Operating Activities

Lesson 7.3 Indirect Method – Operating Activities

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Indirect Method – Operating Activities
  • Demonstration: Indirect Method – Operating Activities

2 Quiz

  • Lecture Knowledge Check: Indirect Method – Operating Activities
  • Demonstration Knowledge Check: Indirect Method – Operating Activities

Lesson 7.4 Investing, Financing, and Non-Cash Activities

    • 2 Videos
    • 2 Quiz
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2 Videos

  • Investing, Financing, and Non-Cash Activities
  • Demonstration: Investing, Financing, and Non-Cash Activities

2 Quiz

  • Lecture Knowledge Check: Investing, Financing, and Non-Cash Activities
  • Demonstration Knowledge Check: Investing, Financing, and Non-Cash Activities

Lesson 7.5 Cash Flow Statement: U.S. GAAP vs IFRS

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Cash Flow Statement: U.S. GAAP vs IFRS

1 Quiz

  • Lecture Knowledge Check: Cash Flow Statement: U.S GAAP vs IFRS

Module 7 Review

    • 1 Quiz
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1 Quiz

  • Module Quiz: Statement of Cash Flows

Lesson 8.0 Module Information

    • 1 Readings
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1 Readings

  • Module 8 Overview

Module 8 Review

    • 1 Readings
    • 1 Discussion
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1 Discussions

  • Final Reflection: I used to think ... Now I think

1 Readings

  • Course Wrap-Up

Course Conclusion

    • 1 Videos
    • 2 Readings
    • 1 Plugin
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1 Videos

  • Learn on Your Terms

2 Readings

  • Congratulations on completing the course!
  • Get Your Course Certificate

Auto Summary

"Accounting Analysis II: Accounting for Liabilities and Equity" is a comprehensive professional-level course designed for individuals in the Business & Management domain. As the fourth installment in a five-course Financial Reporting Specialization, this course delves into the intricate processes of recognizing, measuring, and accounting for equity, pensions, share-based compensation, and cash flows. Utilizing the FASB Accounting Standards Codification among other resources, learners will gain advanced insights and practical skills essential for proficient financial reporting. Offered by Coursera with a total duration of 2820 minutes, the course is available under the Starter subscription. Ideal for professionals aiming to deepen their expertise in accounting standards and practices, this course promises to enhance your ability to handle complex financial transactions with confidence and accuracy.

Scott Mendoza
Instructor

Scott Mendoza