This course provides a comprehensive introduction to financial accounting and the structure, purpose, and interpretation of financial statements. Learners build a strong foundation in core accounting principles, including double-entry bookkeeping, the accounting equation, and revenue recognition. The course then examines the preparation and analysis of the income statement and balance sheet, focusing on key line items, transaction classification, and the relationships between assets, liabilities, equity, revenues, and expenses.

Foundations of Financial Statement
Nutzen Sie die Ersparnis! Erhalten Sie 40% Rabatt auf 3 Monate Coursera Plus und vollen Zugang zu Tausenden von Kursen.

Empfohlene Erfahrung
Was Sie lernen werden
Apply double-entry bookkeeping to record and classify transactions.
Construct and interpret income statements and balance sheets.
Analyze and link the three core financial statements, including cash flow.
Kompetenzen, die Sie erwerben
- Kategorie: Accounting
- Kategorie: Excel Formulas
- Kategorie: Working Capital
- Kategorie: Financial Statement Analysis
- Kategorie: Income Statement
- Kategorie: Revenue Recognition
- Kategorie: Financial Statements
- Kategorie: Financial Modeling
- Kategorie: Income Tax
- Kategorie: Accrual Accounting
- Kategorie: Financial Analysis
- Kategorie: Financial Reporting
- Kategorie: Business Acumen
- Kategorie: Generally Accepted Accounting Principles (GAAP)
- Kategorie: Bookkeeping
- Kategorie: Business Valuation
- Kategorie: Financial Accounting
- Kategorie: Balance Sheet
- Kategorie: Cash Flows
Wichtige Details

Zu Ihrem LinkedIn-Profil hinzufügen
März 2026
3 Aufgaben
Erfahren Sie, wie Mitarbeiter führender Unternehmen gefragte Kompetenzen erwerben.

In diesem Kurs gibt es 3 Module
Covers core accounting mechanics including debits and credits, the accounting equation, and revenue and expense recognition. Builds the foundation for all financial statement work.
Das ist alles enthalten
11 Videos2 Lektüren1 Aufgabe1 peer review1 Diskussionsthema
This module explores two of the three core financial statements: the income statement and balance sheet. Learners will study the structure and purpose of each statement, understand how to interpret key line items, and apply profitability ratios to evaluate business performance. Emphasis is placed on how revenue, expenses, assets, liabilities, and equity interact to provide a snapshot of financial health.
Das ist alles enthalten
10 Videos1 Lektüre1 Aufgabe1 peer review1 Diskussionsthema
This module introduces the cash flow statement and shows how it links to the income statement and balance sheet to provide a complete picture of a company’s financial health. Learners will explore the direct and indirect methods of preparing cash flows, learn to calculate free cash flow, and build an understanding of how the three financial statements are integrated in professional models. The module emphasizes how cash flow is the critical link between profit, operations, and liquidity.
Das ist alles enthalten
11 Videos1 Lektüre1 Aufgabe2 peer reviews1 Diskussionsthema
von
Mehr von Leadership and Management entdecken
Status: Kostenloser TestzeitraumUniversity of Illinois Urbana-Champaign
Status: Kostenloser TestzeitraumFundação Instituto de Administração
Status: Kostenloser TestzeitraumCorporate Finance Institute
Status: Kostenloser TestzeitraumUniversity of Pennsylvania
Warum entscheiden sich Menschen für Coursera für ihre Karriere?

Felipe M.

Jennifer J.

Larry W.

Chaitanya A.

Neue Karrieremöglichkeiten mit Coursera Plus
Unbegrenzter Zugang zu 10,000+ Weltklasse-Kursen, praktischen Projekten und berufsqualifizierenden Zertifikatsprogrammen - alles in Ihrem Abonnement enthalten
Bringen Sie Ihre Karriere mit einem Online-Abschluss voran.
Erwerben Sie einen Abschluss von erstklassigen Universitäten – 100 % online
Schließen Sie sich mehr als 3.400 Unternehmen in aller Welt an, die sich für Coursera for Business entschieden haben.
Schulen Sie Ihre Mitarbeiter*innen, um sich in der digitalen Wirtschaft zu behaupten.
Häufig gestellte Fragen
To access the course materials, assignments and to earn a Certificate, you will need to purchase the Certificate experience when you enroll in a course. You can try a Free Trial instead, or apply for Financial Aid. The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.
When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile.
Yes. In select learning programs, you can apply for financial aid or a scholarship if you can’t afford the enrollment fee. If fin aid or scholarship is available for your learning program selection, you’ll find a link to apply on the description page.
Weitere Fragen
Finanzielle Unterstützung verfügbar,



