# Intro to Financial Accounting & Financial Statements Course

Canonical URL: <https://www.graduateschool.edu/courses/intro-to-financial-accounting>

## Overview

Learn to analyze financial statements and reports while mastering the fundamentals of financial accounting, including accrual accounting, the three primary financial statements, and the key metrics and ratios analysts rely on.

This course uses hands-on exercises with financial statements from well-known companies. We’ll examine real-world examples by reviewing actual 10-K filings to see how the accounting concepts covered in this course apply to companies like Facebook, Amazon, and Apple.

## What you'll learn

- Financial accounting fundamentals, including cash versus accrual accounting and GAAP
- Income statement line items and financial metrics
- Balance sheet: Assets = Liabilities + Shareholders' Equity
- Cash Flow Statement: Cash flows from operating, investing, and financial activities
- How the financial statements tie together

## Curriculum

#### Introduction to Financial Accounting

- Who uses financial reports?
- Where to find financial reports
- Types of financial reports
- Generally Accepted Accounting Principles (GAAP)
- Cash vs. accrual accounting

#### Income Statement

- Essential line items
- Profit ratios and margins
- Accrual accounting in the income statement
- Depreciation and amortization
- Trailing Twelve Months (TTM)
- Year-over-year (Y/Y) Comparisons
- EBITDA

#### Balance Sheet

- Assets = Liabilities + Shareholder's Equity
- Essential components of each section
- Changes in PP&E
- Working capital

#### Cash Flow Statements

- Why we need the cash flow statement
- Cash flows from operations
- Cash flows from investing
- Cash flows from financing
- Deferred taxes

## Schedule
- Jun 16, 2026 10:00am–5:00pm — Live Online
- Oct 1, 2026 10:00am–5:00pm — Live Online
- Nov 12, 2026 10:00am–5:00pm — Live Online

## Pricing

**Tuition:** $325