Accounting
The language of business.
Accounting is the language of business. This course teaches it as a working literacy — the three statements, how they connect, and where honest people disagree about the numbers.
You will finish able to read a public 10-K or a small-business P&L with equal ease.
- 01
Read all three financial statements.
- 02
Reconcile a set of books.
- 03
Distinguish accrual from cash accounting.
- — Program I — Financial Foundations.
2 weeks · ~5 hours.
- IModule · ~2 hours.
The three statements
Income, balance, cash flow — and how they connect.
Income, balance, and cash-flow statements together describe the business. Any one alone lies.
What You Will Be Able To Do- — Read all three statements.
- — Connect net income to cash flow.
- — Locate the reconciling items.
Why hereThe connections are the point; the individual lines are context.
- IIModule · ~1.5 hours.
The mechanics
Debits, credits, and the trial balance.
Double-entry accounting is the mechanism that keeps the books honest.
What You Will Be Able To Do- — Post a transaction with two sides.
- — Run a trial balance.
- — Close a period.
Why hereUnderstanding the mechanism decodes every anomaly you will ever see.
- IIIModule · ~1.5 hours.
Judgment
Where honest people disagree.
Where the code allows choice, judgment lives. This module names the choices that matter.
What You Will Be Able To Do- — Choose accrual vs. cash defensibly.
- — Recognize revenue conservatively.
- — Detect earnings management.
Why hereThe judgment layer is where most accounting disputes actually sit.
An operator who cannot read their own books is not running the company. They are being run by it.