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  1. Courses
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  3. Foundations of Financial Statement

Foundations of Financial Statement

This course offers an introduction to financial statements, covering accounting principles like double-entry bookkeeping, the accounting equation, and revenue recognition.

Michael McDonald
Michael McDonald
Business | core | 9 hours |   Published: Oct 2025

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Overview

1KSTUDENTS*
95.7%RECOMMEND*

This course includes:

  • On-demand videos
  • Practice assessments
  • Multiple hands-on learning activities
  • Exposure to a real-world project
  • 100% self-paced learning opportunities
  • Certification of completion

This course provides a comprehensive introduction to the structure, purpose, and interpretation of financial statements. Learners begin with foundational accounting principles, including double-entry bookkeeping, the accounting equation, and revenue recognition. The course then explores the components of the income statement and balance sheet, including key line items and their interrelationships. Finally, learners examine the cash flow statement and learn how the three financial statements are integrated in real-world reporting and modeling. Designed for beginners, this course emphasizes clarity, hands-on practice, and real-world relevance. 

Skills You Will Gain

Bookkeeping
Accounting
Financial Forecasting
Ratio Analysis
Excel

Learning Outcomes (At The End Of This Program, You Will Be Able To...)

  • Apply double-entry bookkeeping to accurately record transactions.

  • Construct and interpret income statements and balance sheets.

  • Analyze and link the three core financial statements (income statement, balance sheet, cash flow).

  • Calculate key profitability ratios and evaluate financial health.

  • Build a simple integrated financial model that connects all three financial statements.

Prerequisites

No prior accounting experience is required, but basic understanding of math and business concepts will be helpful. Familiarity with Excel or similar tools for data analysis is recommended.

 

Who Should Attend

This course is ideal for beginners seeking to understand the fundamentals of financial accounting. It is particularly useful for aspiring financial analysts, accounting professionals, or anyone looking to strengthen their financial literacy for business management or investment purposes.

 

Curriculum

Instructors

*Where courses have been offered multiple times, the “# Students” includes all students who have enrolled. The “%Recommended” shown is also based on this data.
1Chapter 1: Double-Entry Bookkeeping and T-Accounts
2Chapter 2: Accounting Equation and Transactions
3Chapter 3: Accrual Accounting and Recognition Principles
4Chapter 4: Income Statement Structure and Line Items
5Chapter 5: Profitability Metrics and Ratio
6Chapter 6: Balance Sheet Composition
7Chapter 7: Overview of the Cash Flow Statement
8Chapter 8: Indirect Method and Free Cash Flow
9Chapter 9: Connecting the Three Financial Statements

You need to enroll in this course to access the curriculum. Click 'Enroll' to get started!

Segment 00: Welcome to the Course: Course Overview

Michael McDonald

Michael McDonald

With over a decade of expertise in finance and economics, supported by a PhD in Finance and extensive teaching experience at Fairfield University, he is committed to delivering in-depth insights into financial accounting, analysis, and business valuation. His academic journey is distinguished by numerous publications on topics ranging from stock returns to bond market dynamics, reflecting a profound understanding of global financial markets. Renowned for his dynamic teaching style, he seamlessly blends theoretical concepts with real-world applications. He has taught a diverse range of courses, from foundational investments to advanced project analysis and factor-based investing, consistently crafting tailored coursework to enhance student learning outcomes. His professional background as a municipal bond trader and senior editor at Seeking Alpha brings practical insights and industry relevance to his instruction. This unique blend of academic rigor and real-world expertise equips students with critical analytical skills, empowering them to navigate today’s complex financial landscape with confidence. Passionate about knowledge dissemination, he excels in both traditional and e-learning environments, fostering an engaging and transformative learning experience. His courses are meticulously designed to make complex financial concepts accessible and actionable, bridging the gap between theory and practice. With a dedication to inspiring the next generation of finance professionals, he remains a trusted mentor and thought leader in the field.
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You need to enroll in this course to access the curriculum. Click 'Enroll' to get started!

You need to enroll in this course to access the curriculum. Click 'Enroll' to get started!

You need to enroll in this course to access the curriculum. Click 'Enroll' to get started!

You need to enroll in this course to access the curriculum. Click 'Enroll' to get started!

You need to enroll in this course to access the curriculum. Click 'Enroll' to get started!

You need to enroll in this course to access the curriculum. Click 'Enroll' to get started!

You need to enroll in this course to access the curriculum. Click 'Enroll' to get started!

You need to enroll in this course to access the curriculum. Click 'Enroll' to get started!