The Primary Accounting Equation and Financial Statements
- 4.1
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Brief Introduction
This course explores the accounting equation that stands at the core of double entry accounting.Description
In this course, the accounting equation that stands at the core of double entry accounting, that Assets = Liabilities + Shareholder Equity, is presented along with exercises to practice using it to categorize transactions. Also, an introduction to the basic financial statements, the income statement, the balance sheet and the cash flow statement, provides context to the accounting equation. Retained earnings is explained in simple, straight-forward terms, which will help the student with closing journal entries when presented in a subsequent course.
Requirements
- Requirements
- No advanced preparation or prerequisites are required for this course.
Illumeo Learning
4.1 Raiting
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- 4.5
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