Accounting Analysis - Measurement and Disclosure of Liabilities Coursera

Overview

This Accounting Analysis - Measurement and Disclosure of Liabilities course offered by Coursera in partnership with University of Illinois focuses on the recognition, measurement and subsequent accounting for various types of liabilities. The content includes:

• Current liabilities and contingencies, such as accounts payable, accrued expenses, warranties, and pending litigation

• Accounting for long-term debt, including the issuance, payment of interest, amortization, and extinguishment of debt instruments. 

• Lease accounting from the perspective of both the lessee and the lessor

• Pension accounting, including the calculation of benefit obligations, plan assets, and net periodic benefit cost

Build your subject-matter expertise

• Learn new concepts from industry experts

• Gain a foundational understanding of a subject or tool

• Develop job-relevant skills with hands-on projects

• Earn a shareable career certificate

What you'll learn

• Describe the accounting process related to accounting for liabilities (from origination of transactions to disclosure in the financial statements)  

• Describe liabilities and contingencies and demonstrate the appropriate accounting treatment, including required disclosures  

• Demonstrate the accounting for bonds (including par, discount, and premium bonds)  

• Explain and demonstrate the accounting for pension plans