Financial Statement Overview

This course provides a fundamental overview of the most common accounts found on a company's financial statements.  It starts by reviewing the Accounting Concepts and Assumptions which are the cornerstone to producing Financial Statements.  Having an understanding of how financial statements are constructed makes it easier for an analyst or banker to read and understand the Financial Statements. Having an understanding of Financial Statements also enhances an analyst’s ability to understand the results of ratio and cash flow analysis.

Covered Topics

  • Accounting Assumptions
  • Financial Statement Components
  • Balance Sheets
  • Income Statements