Understanding Financial Statements: Company Position

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  • Course Orientation
    • You will become familiar with the course, your classmates, and our learning environment. The orientation will also help you obtain the technical skills required for the course.
  • Module 1: What Is Accounting and Why Are Financial Reports Important?
    • This module will introduce you to the basics of financial statements by emphasizing the links between accounting, measurement, and financial statements.
  • Module 2: Assets – What Do You Own?
    • This module will explain the basics of the balance sheet, provide a working definition of assets, and give you an overview of assets typically presented on the balance sheet.
  • Module 3: Liabilities – What Do You Owe?
    • This module will introduce you to the concept of liabilities and explain what they are and how they can arise.
  • Module 4: Equity and How the Balance Sheet Fits Together
    • This module will build an intuition for what equity represents. It will also explain how the components of the balance sheet relate to one another.