About this Course

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Shareable Certificate
Earn a Certificate upon completion
100% online
Start instantly and learn at your own schedule.
Flexible deadlines
Reset deadlines in accordance to your schedule.
Approx. 8 hours to complete
Russian
Subtitles: Russian
Shareable Certificate
Earn a Certificate upon completion
100% online
Start instantly and learn at your own schedule.
Flexible deadlines
Reset deadlines in accordance to your schedule.
Approx. 8 hours to complete
Russian
Subtitles: Russian

Offered by

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Saint Petersburg State University

Syllabus - What you will learn from this course

Week
1

Week 1

2 hours to complete

Финансовый учет: начало (регламентация и учет внеоборотных активов)

2 hours to complete
10 videos (Total 114 min), 2 readings, 2 quizzes
10 videos
Учетная политика11m
Признание нематериальных активов в финансовом учете и отчетности12m
Оценка и амортизация нематериальных активов12m
Модель учета нематериальных активов12m
Понятие и учет НИОКР10m
Признание основных средств в финансовом учете и отчетности10m
Единица учета - инвентарный объект основных средств7m
Оценка и амортизация основных средств15m
Модель учета основных средств10m
2 readings
Конспект
Презентация
2 practice exercises
Проверочные задания
Контрольные задания
Week
2

Week 2

1 hour to complete

Учет запасов и финансовых вложений компании

1 hour to complete
8 videos (Total 75 min), 1 reading, 2 quizzes
8 videos
Оценка запасов15m
Методы расчета себестоимости запасов незавершенного производства и готовой продукции8m
Особенности оценки товаров и обесценение МПЗ8m
Модель учета запасов15m
Понятие и классификация4m
Учет финансовых вложений11m
Выбытие финансовых вложений и раскрытие информации в бухгалтерской отчетности4m
1 reading
Презентация
2 practice exercises
Проверочные задания
Контрольные задания
Week
3

Week 3

2 hours to complete

Капиталы и обязательства

2 hours to complete
10 videos (Total 93 min), 1 reading, 2 quizzes
10 videos
Переоценка внеоборотных активов и добавочный капитал5m
Учет резервного и целевого капиталов8m
Учет кредитов и займов8m
Учет кредиторской задолженности10m
Доходы будущих периодов6m
Оценочные обязательства11m
Понятие (признание) и доходов и расходов организации8m
Учет доходов и расходов по обычным видам деятельности12m
Учет прочих доходов и расходов. Прибыли и убытки8m
1 reading
Презентация
2 practice exercises
Проверочные задания
Контрольные задания
Week
4

Week 4

1 hour to complete

Особенности подготовки финансовой отчетности малых, средних и крупных компаний

1 hour to complete
5 videos (Total 41 min), 1 reading, 2 quizzes
5 videos
Консолидированная отчетность. Часть 17m
Консолидированная отчетность. Часть 211m
Консолидированная отчетность. Часть 33m
Раскрытие информации8m
1 reading
Презентация
2 practice exercises
Проверочные задания
Контрольные задания

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Frequently Asked Questions

  • Access to lectures and assignments depends on your type of enrollment. If you take a course in audit mode, you will be able to see most course materials for free. To access graded assignments and to earn a Certificate, you will need to purchase the Certificate experience, during or after your audit. If you don't see the audit option:

    • The course may not offer an audit option. You can try a Free Trial instead, or apply for Financial Aid.

    • The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.

  • When you purchase a Certificate you get access to all course materials, including graded assignments. Upon completing the course, your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.

  • You will be eligible for a full refund until two weeks after your payment date, or (for courses that have just launched) until two weeks after the first session of the course begins, whichever is later. You cannot receive a refund once you’ve earned a Course Certificate, even if you complete the course within the two-week refund period. See our full refund policy.

  • Yes, Coursera provides financial aid to learners who cannot afford the fee. Apply for it by clicking on the Financial Aid link beneath the "Enroll" button on the left. You’ll be prompted to complete an application and will be notified if you are approved. Learn more.

More questions? Visit the Learner Help Center.