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BUS103CC BY 3.0
Introduction to Financial Accounting
How the three financial statements are built, from journal entries through to a published balance sheet, income statement and cash flow statement.
How it fits here. Our balance sheet, profit-and-loss and cash-flow lessons teach you to read a statement. This teaches you how one is constructed, which is what makes the quality-of-earnings questions in the advanced course make sense.
Introduction to Financial Accounting by Saylor Academy, used under the CC BY 3.0 licence. The original course includes videos, quizzes and a final exam that are not reproduced here.