Material Detail

This course focuses on financial accounting, a sub-discipline of accounting. The information generated in financial accounting is often used by individuals external to the organization, such as creditors, investors, government regulatory agencies, and taxing authorities. Additionally, business owners, managers, and executives would use this information as well to make strategic business decisions and to establish goals for the business. Topics addressed include the Income Statement (sometimes called P&L or profit/loss statement), the Balance Sheet, Statement of Cash Flows, and Statement of Shareholders' Equity. The student will learn how to compile and analyze these financial statements, determine the value of a firm, and compare the firm to its competitors. This free course may be completed online at any time. See course site for detailed overview and learning outcomes. (Business Administration 103)

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