[major=BBA_FIN | course_id=FIN306c | syllabus_id=12760 | semester=7 | combo=FIN_COM2 | title=Financial Reporting]
Course ID: FIN306c
Title EN: Financial Reporting
Title VI: Báo cáo tài chính
Credits: 3.0
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.
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
Course type: coursera_only
Decision: 359/QĐ-ĐHFPT dated 04/09/2025
Approved date: 2025-04-09
CLO1: Using financial accounting principles to create and/or process an organization’s financial statements.
[1] category=Final exam; type=Final exam; weight=100.0; duration=60'; question_type=All LO; grading_guide=5 Courses; completion_criteria=; clos=4
[1] desc=https://www.coursera.org/specializations/financial-reporting; author=; publisher=Coursera; edition=; isbn=; main=True; online=True; note=
[2] desc=https://learner.coursera.help/hc/en-us/articles/208280036-Coursera-Code-of-Conduct; author=; publisher=; edition=; isbn=; main=; online=; note=
[3] desc=https://www.coursera.org/learn/accounting-information-system; author=; publisher=Coursera; edition=; isbn=; main=True; online=True; note=MOOC 1: Accounting Analysis I: The Role of Accounting as an Information System
[4] desc=https://www.coursera.org/learn/asset-measurement-disclosure; author=; publisher=Coursera; edition=; isbn=; main=True; online=True; note=MOOC 2: Accounting Analysis I: Measurement and Disclosure of Assets
[5] desc=https://www.coursera.org/learn/accounting-analysis-2-liabilities; author=; publisher=Coursera; edition=; isbn=; main=True; online=True; note=MOOC 3: Accounting Analysis II: Measurement and Disclosure of Liabilities
[6] desc=https://www.coursera.org/learn/accounting-analysis-2-equity; author=; publisher=Coursera; edition=; isbn=; main=True; online=True; note=MOOC 4: Accounting Analysis II: Accounting for Liabilities and Equity
[7] desc=https://www.coursera.org/learn/financial-reporting-capstone; author=; publisher=Coursera; edition=; isbn=; main=True; online=True; note=MOOC 5: Financial Reporting Capstone
Session 1: Introduction
Course Review - Offline (optional)
Topic: Online,Offline; Teaching type: All LOs; LO: IT
ITU: Course 1 - 5
Download: - See the syllabus of All the courses in the specialization
- Participate in offline slot (optional)

Session 2: 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
Topic: Online; Teaching type: LO1; LO: U
ITU: Videos, reading, quizzes
Download: - Watch the videos
- Read the materials
- Do the quizzes

Session 3: 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
Topic: Online; Teaching type: LO2; LO: U
ITU: Videos, reading, quizzes
Download: - Watch the videos
- Read the materials
- Do the quizzes

Session 4: 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
Topic: Online; Teaching type: LO2; LO: U
ITU: Videos, reading, quizzes
Download: - Watch the videos
- Read the materials
- Do the quizzes
CLO10: Ability to combine the concepts and techniques obtained through all the courses in this specialization.
Session 1: 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
Topic: Online; Teaching type: LO3, LO4; LO: U
ITU: Videos, reading, quizzes
Download: - Watch the videos
- Read the materials
- Do the quizzes

Session 2: 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
Topic: Online; Teaching type: LO3, LO4; LO: TU
ITU: Videos, reading, quizzes
Download: - Watch the videos
- Read the materials
- Do the quizzes
- See all videos, Read all materials in the modules

Session 3: 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
Topic: Online; Teaching type: LO5, LO6; LO: IT
ITU: Videos, reading, quizzes
Download: - Watch the videos
- Read the materials
- Do the quizzes

Session 4: 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
Topic: Online; Teaching type: LO6, LO7; LO: 
ITU: Videos, reading, quizzes
Download: - Watch the videos
- Read the materials
- Do the quizzes
CLO11: Apply the concepts and techniques obtained through all the courses in this specialization to a real world accounting project.
Session 1: 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
Topic: Online; Teaching type: LO6, LO7; LO: 
ITU: Videos, reading, quizzes
Download: - Watch the videos
- Read the materials
- Do the quizzes

Session 2: 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
Topic: Online; Teaching type: LO8, LO9; LO: U
ITU: Videos, reading, quizzes
Download: - Watch the videos
- Read the materials
- Do the quizzes

Session 3: 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)
Topic: Online; Teaching type: LO10, LO11, LO12; LO: U
ITU: Videos, reading, quizzes
Download: - Watch the videos
- Read the materials
- Do the quizzes

Session 4: -Review - Offline (optional)
-Deadline of Coursera completion: End of Friday of the week
Topic: Online,Offline; Teaching type: LO8, LO9, LO10, LO11, LO12; LO: T
ITU: Videos, reading, quizzes
Download: - See all videos, Read all materials in the modules
- Participate in offline review slot (optional)
- review - offline (optional)
- Deadline of Coursera completion: End of Friday of the week
CLO12: Practising the project
CLO2: Analyzing financial statements to assess an organization’s financial position.
CLO3: Explain the accounting concepts, principles and theory with an emphasis on problems that arise in applying these concepts for external reporting purposes.
CLO4: Measuring of assets, liabilities, equities and income, as well as disclosure of additional information that may assist users understand the financial reports.
CLO5: Identify the current liabilities and contingencies and continues with long-term debt and bonds.
CLO6: Explain the accounting model for leases, both lessees and lessors.
CLO7: Explain the deferred tax assets and liabilities.
CLO8: Explain the recognition, measurement and subsequent accounting for equity, pensions, share-based compensation.
CLO9: Explain the cash flows utilizing the FASB Accounting Standards Codification and other resources