Accounting I & II

For professionals with little or no background, this course equips learners with practical accounting knowledge vital for success in the global business environment.

The MOOC is entirely in English. French translation is available.

Accounting I & II form a two-course sequence designed to build a solid foundation in understanding financial issues and accounting principles. Accounting I introduces fundamental concepts, while Accounting II explores advanced topics applicable worldwide. As the “language of business,” accounting is essential for interpreting and using financial statements, managing operations, and communicating effectively with investors, auditors, and decision-makers. Future business leaders must master this language to plan, direct, and control organisational activities. Ultimately, numbers drive decisions in the corporate world, and understanding them is key to becoming a successful professional.

• Master the mechanisms of financial accounting
• Understand the structure, functions and interrelationship of basic financial statements (balance sheet, income statement and cash flow statement)
• Be able to perform a structured fundamental analysis of financial statements in order to assess a company’s profitability, liquidity and solvency
• Know the accounting rules governing the recognition and measurement of key activities, events and transactions

Accessible via Coursera, the MOOC Accounting I & II is an online programme that can be taken at your convenience.
It is split into 2 parts, and each part can be taken separately.

ACCOUNTING I:
Around 20 hours of online teaching + personal work

• Balance sheet
• Profit and loss account
• Cash flow statement

More information on Accounting I

ACCOUNTING II:
Around 30 hours of online teaching + personal work

• Accounts receivable and inventory
• Long-term assets
• Equity
• Liabilities
• Financial assets
• Mergers and acquisitions
• Taxes
• Profit management

More information on Accounting II

Organising entity

• Faculty of Business and Economics, University of Lausanne, Switzerland

Instructor

• Prof. Garen Markarian, Full Professor, Faculty of Business and Economics, Department of Accounting and Control (DCC)

Duration

Continuous training, 5 weeks of study, 10 hours/week
The course is split into 2 parts, and each part can be taken separately

Location

This MOOC is an online course available on the Coursera platform

Admission requirements

Open to everyone, no prerequisites required 

Registration fee

On Coursera, enrolling in a MOOC and obtaining a certificate of completion requires payment (see Coursera’s pricing options and FAQ)