Accounting Analysis II: Measurement and Disclosure of Liabilities
This course 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
We will discuss the relevant accounting standards and principles used to measure and disclose these items in the financial statements. This course is the third course in the Financial Reporting Specialization offered by the University of Illinois at Urbana-Champaign.
Status: Financial Accounting
Financial Accounting
Status: Generally Accepted Accounting Principles (GAAP)
Generally Accepted Accounting Principles (GAAP)
Intermediate·Course·33 hours
Featured reviews
5.0
·Reviewed Aug 9, 2020
This course is too hard for me. I will review it after I learn a book.
5.0
·Reviewed Jan 21, 2020
This course is very interesting and informative! Great professor
5.0
·Reviewed Aug 24, 2021
This course has been challenging for me but the videos ,and notes plus my dedication helped me to complete it. I have therefore enjoyed the challenge and moving on to the next course!
5.0
·Reviewed Jan 19, 2021
Adel Ibrahim is an excellent lecturer. This course is clear and presents technical information in full context, with excellent examples and supporting documentation.
5.0
·Reviewed Oct 10, 2020
The course was perfect as a whole. Easily understandable lectures. The course contents were extremely good. It helped a lot to improve my understanding on certain topics. Thank you so much.
All reviews
Showing: 19 of 28
All Learners
All Stars
Most Helpful
M
Melody
5.0
·Reviewed Feb 10, 2021
The professor was excellent. The lectures were straight forward and the examples made the subject clear to understand. I enjoyed this course greatly. I would take any class this professor taught. :)
I
Indranil
5.0
·Reviewed Oct 11, 2020
The course was perfect as a whole. Easily understandable lectures. The course contents were extremely good. It helped a lot to improve my understanding on certain topics. Thank you so much.
H
Hemakshi
5.0
·Reviewed Jul 12, 2021
The course Professor Adel Ibrahim was excellent. He presented the course content in a very thorough and understandable manner with examples. It has increased my understanding of Liabilities to a greater extent.
Thank You Adel Sir, Illinois University and Coursera for developing and offering this course to us.
Look forward to join and learn other courses from Adel Ibrahim sir.
A
Alyaviya
5.0
·Reviewed Nov 12, 2025
Раньше я думал, что пенсионные планы — это просто бухгалтерские расчёты, не имеющие большого значения для стратегического управления компанией. Теперь я думаю, что понимание структуры пенсионных обязательств, актуарных допущений и влияния на финансовую отчётность — это ключ к принятию обоснованных управленческих решений и обеспечению устойчивости бизнеса.
T
Terry
5.0
·Reviewed Dec 9, 2020
Challenging course covering real-world scenarios, allowing students to gain insight on a company's financial reporting. The instructor's articulation of the material made it easy to comprehend and very interesting.
S
SENA
5.0
·Reviewed Aug 25, 2021
This course has been challenging for me but the videos ,and notes plus my dedication helped me to complete it. I have therefore enjoyed the challenge and moving on to the next course!
B
Brenna
5.0
·Reviewed Jan 20, 2021
Adel Ibrahim is an excellent lecturer. This course is clear and presents technical information in full context, with excellent examples and supporting documentation.
K
KAREEM
5.0
·Reviewed Jun 27, 2021
Prof. Adel Ibrahim .. his explaining was perfect and every video with example. it made the course very easy to understand it
V
Vivian
5.0
·Reviewed Aug 9, 2020
This course is too hard for me. I will review it after I learn a book.
L
Larin
5.0
·Reviewed Jan 22, 2020
This course is very interesting and informative! Great professor