Financial Reporting (FIN306c)
Vietnamese title: Báo cáo tài chính
Credits: 3
Prerequisites: Passed ACC101

Description:
The Financial Reporting Specialization focuses on the role of financial accounting principles and processes in creating and reporting an organization’s financial statements. Learners who complete this specialization will be able to (1) use financial accounting principles to create and/or process an organization’s financial statements and (2) analyze financial statements to assess an organization’s financial position.
Note: Students who complete all MOOCs before the course deadline will receive 1 bonus point; otherwise, no bonus point will be awarded.

Learning outcomes:
Using financial accounting principles to create and/or process an organization’s financial statements.
Ability to combine the concepts and techniques obtained through all the courses in this specialization.
Apply the concepts and techniques obtained through all the courses in this specialization to a real world accounting project.
Practising the project
Analyzing financial statements to assess an organization’s financial position.
Explain the accounting concepts, principles and theory with an emphasis on problems that arise in applying these concepts for external reporting purposes.
Measuring of assets, liabilities, equities and income, as well as disclosure of additional information that may assist users understand the financial reports.
Identify the current liabilities and contingencies and continues with long-term debt and bonds.
Explain the accounting model for leases, both lessees and lessors.
Explain the deferred tax assets and liabilities.
Explain the recognition, measurement and subsequent accounting for equity, pensions, share-based compensation.
Explain the cash flows utilizing the FASB Accounting Standards Codification and other resources

Student tasks:
1. Join the online course (spec.) when being invited by the admin.
2. Enroll in each MOOC of spec., regularly study MOOCs at least 5hrs/week by watching videos, reading materials, taking quizzes, doing assgnments... as required
3. Respect the Coursera Code of Conduct, at https://learner.coursera.help/hc/en-us/articles/208280036-Coursera-Code-of-Conduct
3. Keep online learning progress promptly (bonus will be awarded)
4. Communicate and discuss in forum
5. Attend off-line sessions in the Campus (Optional)
6. Must complete all MOOCs of spec. with certification in order to take the Final Exam at Campus

Tools:
- Internet access

Materials:
description: https://www.coursera.org/specializations/financial-reporting
publisher: Coursera
description: https://learner.coursera.help/hc/en-us/articles/208280036-Coursera-Code-of-Conduct
description: https://www.coursera.org/learn/accounting-information-system
publisher: Coursera
note: MOOC 1: Accounting Analysis I: The Role of Accounting as an Information System
description: https://www.coursera.org/learn/asset-measurement-disclosure
publisher: Coursera
note: MOOC 2: Accounting Analysis I: Measurement and Disclosure of Assets
description: https://www.coursera.org/learn/accounting-analysis-2-liabilities
publisher: Coursera
note: MOOC 3: Accounting Analysis II: Measurement and Disclosure of Liabilities
description: https://www.coursera.org/learn/accounting-analysis-2-equity
publisher: Coursera
note: MOOC 4: Accounting Analysis II: Accounting for Liabilities and Equity
description: https://www.coursera.org/learn/financial-reporting-capstone
publisher: Coursera
note: MOOC 5: Financial Reporting Capstone

Assessments:
category: Final exam
type: Final exam
weight: 100.0
duration: 60'
question_type: All LO
no_question: Multiple choicesMarked by Computer
knowledge_and_skill: 50
grading_guide: 5 Courses
note: by exam board,
using computer

Schedule:
session: Introduction
Course Review - Offline (optional)
learning_outcomes: IT
session: Course 1: Accounting Analysis I: The Role of Accounting as an Information System
Lesson 1: Course Orientation and Financial Accounting Structure/Environment
Lesson 2: Review of Accounting Process
Lesson 3: Balance Sheet & Financial Disclosures
Lesson 4: Income Statement and Accounting Changes
learning_outcomes: U
session: Course 1:Accounting Analysis I: The Role of Accounting as an Information System
Lesson 5: Time Value of Money, Ethics, & Other Financial Statements
Lesson 6: Revenue Recognition
Lesson 7: Revenue & Ratio Analysis
Lesson 8: Course Wrap-Up & Case Study
learning_outcomes: U
session: Course 1:Accounting Analysis I: The Role of Accounting as an Information System
Lesson 5: Time Value of Money, Ethics, & Other Financial Statements
Lesson 6: Revenue Recognition
Lesson 7: Revenue & Ratio Analysis
Lesson 8: Course Wrap-Up & Case Study
learning_outcomes: U
session: Course 2: Accounting Analysis I: Measurement and Disclosure of Assets
Lesson 1: Course Orientation and Cash & Accounts Receivable
Lesson 2: Inventory - Measurement
Lesson 3: Inventory - Additional Issues
Lesson 4: PP&E - Acquisition & Disposition
learning_outcomes: U
session: Course 2: Accounting Analysis I: Measurement and Disclosure of Assets
Lesson 5: PP&E - Utilization & Impairment
Lesson 6: Issues of Long-Lived Assets
Lesson 7: Investments
Lesson 8: Course Wrap-Up & Case Study
learning_outcomes: TU
session: Course 3: Accounting Analysis II: Measurement and Disclosure of Liabilities
Lesson 1: About the Course and Current Liabilities and Contingencies
Lesson 2: Long-Term Debt Part 1
Lesson 3: Long-Term Debt Part 2
Lesson 4: Lease Accounting Part 1
learning_outcomes: IT
session: Course 3: Accounting Analysis II: Measurement and Disclosure of Liabilities
Lesson 5: Lease Accounting Part 2
Lesson 6: Deferred Taxes Part 1
Lesson 7: Deferred Taxes Part 2
Lesson 8: Review and Evaluation
session: Course 3: Accounting Analysis II: Measurement and Disclosure of Liabilities
Lesson 5: Lease Accounting Part 2
Lesson 6: Deferred Taxes Part 1
Lesson 7: Deferred Taxes Part 2
Lesson 8: Review and Evaluation
session: Course 4: Accounting Analysis II: Accounting for Liabilities and Equity
Lesson 1: About the Course and Postretirement Benefits Part 1
Lesson 2: Postretirement Benefits Part 2
Lesson 3: Equity
Lesson 4: Share-Based Payments
Lesson 5: Earnings Per Share
Lesson 6: Accounting Changes
Lesson 7: Statement of Cash Flows
learning_outcomes: U
session: Course 5: Financial Reporting Capstone
Lesson 1: About the Course and Accrual Accounting for Assets and Contingencies
Lesson 2: Accrual Accounting for Liabilities and Equity
Lesson 3: Balance Sheet and Income Statement (including EPS)
learning_outcomes: U
session: -Review - Offline (optional)
-Deadline of Coursera completion: End of Friday of the week
learning_outcomes: T