• Course Information

    Title: Introduction to Financial Statements
    Category: Accounting and Auditing
    Field of Study: Accounting
    Course Code: A021-0651
    CPE Credits: 3.0
    Price: $27.95
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Description

Description:
This course is an introduction to financial statements, why they are important, what they are, and includes a description of the environment in which they are prepared and used as well as a description of the concept of corporate governance. It emphasizes the role of financial statements in measuring how well companies have performed on key factors of business success. This course includes a video presentation.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Course Details

Author: James Pratt

Category: Accounting and Auditing

Field of Study: Accounting

Passing Score: 70%

Publication Date: 07/26/2021

Technical Details: Accounting: Technical

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Objectives

Objectives:
1. Recognize why financial statements are important and how they are used
2. Identify the four financial statements and how they differ.
3. Recognize the 5 basic questions, in order, that cover the concepts measured by the financial statements.
4. Identify the economic forces that influence the preparation, use and analysis of the financial statements.
5. Recognize the concept of corporate governance and how it relates to the financial statements.
6. Identify the key areas of running a business and how they relate to how capital flows through the business.

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers : CPA

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