Essential Business Knowledge
All sections

Module 2 · Financial Accounting

The language of business: read the three financial statements, understand accrual accounting, and judge a company's financial health.

Module 2 OverviewIncluded with purchase

What you'll be able to do after this module, the lesson plan, and the key frameworks.

5m
The Three Statements & How They LinkIncluded with purchase

What each statement says, and the crucial way they connect into one system.

60m
Accrual vs. Cash — Revenue Recognition & MatchingIncluded with purchase

Why profit isn't cash, when transactions get recorded, and where accruals live.

60m
The Balance Sheet — Assets, Liabilities & EquityIncluded with purchase

What a company owns and owes, and the difference between book and market value.

60m
Ratio Analysis & DuPontIncluded with purchase

The four families of ratios, common-size statements, and decomposing ROE.

60m
Reading a Real Company (mini-case)Included with purchase

How to navigate a 10-K, a first-20-minutes checklist, and red flags.

60m
Exercise: Write a Financial-Health AssessmentIncluded with purchase

Pull a real company's statements, run the ratios, and write a half-page verdict on its financial health.

45m

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