Course Topics

Accounting

These lessons cover the three most important financial statements. The balance sheet is a snapshot in time of a company's sources and uses of funds. The income statement explains for a period of time how a series of costs reduce revenues to profits. The statement of cash flows starts with the income statement's "bottom line" profit and explains the impact on cash flow during the period of operating, investing, and financing activities.

After exploring connections among the financial statements, the lessons conclude with attention to recording systems for processing business transactions into financial statements.

1

Balance Sheet I

Sources (assets) and uses (liabilities and equity) of funds

6 exercises
2

Balance Sheet II

Important accounts for typical business transactions

6 exercises
3

Income Statement

From revenue to profit (for a time period)...

5 exercises
4

Statement of Cash Flows

...and profit to cash flow (for a time period)

9 exercises
5

Statement Connections

Relating snapshot and period statements

4 exercises
6

T Accounts

Debit (left side) and credit (right side) positional logic

7 exercises
7

Journal

Audit trail of chronology, judgement, and explanation

7 exercises

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