The first principles of financial accounting.
A four-lesson primer for MBA students. Work through the accounting equation, the journal, the four statements and a transaction simulator — at your own pace, on the page.
The course
Four lessons.
Each lesson is short, hands-on, and ends with a problem set. Click any lesson to begin.
01
The accounting equation
Assets = Liabilities + Equity. The relationship that every transaction preserves.
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02
Journal entries & T-accounts
Record transactions in the journal, post to ledger accounts, and prove the trial balance.
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03
The four financial statements
P&L, changes in equity, balance sheet, cash flows — and how they link.
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04
Practice problems
Apply the cycle to short cases. Solutions reveal on click.
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