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Provider: Coursera
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Content

This online course gives an introduction to basic accounting concepts and terms.


The course explains concepts such as:

  • The Balance Sheet, where assets and liabilities are recorded
  • The Income Statement, where revenue / sales, cost and profit / loss are recorded
  • The Cash Flow Statement, where changes in liquidity are recorded, including capital expenditure (capex) and working capital movements
  • The concept of Accrual Accounting, which allows for financial transactions that are different from the related cash transactions (for example, prepaid insurance or accrued interest)


Upon completion, participants should be able to read and interpret financial statements for business diagnosis and decision-making.

IESE Business School

Teacher: Professor Marc Badia
Provided by: Coursera
Course language: English
Fees: free course
Level: beginner
Certificate possible? (fee)
Format: MOOC/online course
Go to online course
Transparency note: Some course providers support the operation of our search portal with referral commissions.

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