Principles of Financial Accounting

Financial accounting is the language companies use to tell outsiders — investors, lenders, regulators — what they own, owe, and earned, and this course teaches you to both speak and read it. You'll work through the full accounting cycle by hand and in spreadsheets: journalizing transactions, adjusting entries, and assembling income statements, balance sheets, and cash flow statements under GAAP and IFRS, then turning around and analyzing the same kinds of reports public companies file. It's the foundation for everything later in finance, managerial accounting, and corporate valuation — once you can read a 10-K without flinching, the rest of the business curriculum stops feeling like a foreign language.