Financial Accounting

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Financial Accounting

This course is part of Data & Finance for the future Specialization

Instructor: Felipe Garrán

2,504 already enrolled

Included with

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5 modules

Gain insight into a topic and learn the fundamentals.

16 reviews

Beginner level

Recommended experience

2 weeks to complete

at 10 hours a week

Flexible schedule

Learn at your own pace

5 modules

Gain insight into a topic and learn the fundamentals.

16 reviews

Beginner level

Recommended experience

2 weeks to complete

at 10 hours a week

Flexible schedule

Learn at your own pace

What you'll learn

Interpret the main financial statements and reports
Understand business performance across time
Evaluate company results and peer comparison
Use financial ratios to diagnose the company's economic status

Skills you'll gain

Details to know

Shareable certificate

Add to your LinkedIn profile

Assessments

17 assignments

Taught in English

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This course is part of the Data & Finance for the future Specialization

When you enroll in this course, you'll also be enrolled in this Specialization.

Learn new concepts from industry experts
Gain a foundational understanding of a subject or tool
Develop job-relevant skills with hands-on projects
Earn a shareable career certificate

There are 5 modules in this course

This course presents an introduction to financial statement analysis and its usage when assessing business performance. The first part of the course will focus on understanding the most important financial statements, namely, the balance sheet, the income statement, and the statement of cash flows. We will then focus on how we can understand the financial health and performance of the company by examining a number of important financial ratios that are derived from the financial statements of the company. Finally, we will be able to understand business performance across years comparing main results and indicators extracted from financial statements. Lectures on concepts will be supplemented with numerical examples and suggested readings.

In week1, we will cover an introduction to the balance sheet as business’ picture, focusing on accounting and its users and how a balance sheet is built. Next, we go on to understand the income and cash flow statements as business movies focusing on their principal accounts. Finally, we integrate the 4 statements using a restaurant as example.

What's included

8 videos5 readings5 assignments1 plugin

8 videos Total 88 minutes

Accounting and its users 9 minutes
Building the balance sheet 15 minutes
The income statement 14 minutes
Non-recurring items in the income statement 7 minutes
Profit is not cash 10 minutes
Cash from operations 7 minutes
Non-operating cash 9 minutes
A month in a pizzeria 17 minutes

5 readings Total 110 minutes

Course Syllabus 10 minutes
Slide deck for entire course 10 minutes
Readings for the entire course 10 minutes
Assets and Balance Sheet 40 minutes
Expenses and Income Statement 40 minutes

5 assignments Total 110 minutes

Graded quiz: Balance sheet, Income statement, and Cashflow statement 60 minutes
Practice quiz: balance sheet 5 minutes
Practice quiz: the income statement 20 minutes
Practice quiz: cashflow statement 10 minutes
Practice quiz: integrated analysis 15 minutes

1 plugin Total 10 minutes

Classify each inflow and outflow (wait for page to load) 10 minutes

In week 2, we will cover: company’s financial condition and performance across time (horizontal analysis) and to a base amount (vertical analysis); margin – a profitability measure; EBIT and EBITDA (the income provided by the company’s business, the operating result); net income (the results for the company's shareholders); tax shield.

What's included

8 videos4 assignments

8 videos Total 33 minutes

Vertical analysis 3 minutes
Horizontal analysis 4 minutes
Margin analysis 3 minutes
For each profit one margin 6 minutes
Operating result 4 minutes
Adjusted EBITDA 5 minutes
From operating to net income 3 minutes
Taxes and tax shield 5 minutes

4 assignments Total 110 minutes

Graded quiz: Income Statement Analysis 60 minutes
Practice quiz: vertical and horizontal analysis 30 minutes
Practice quiz: Margin analysis 5 minutes
Practice quiz: EBITDA and nonrecurring items 15 minutes

In week 3 we will better understand the balance sheet and important analyses we can perform with its data: liquidity ratios; receivables and inventories ratios; operational and financial liabilities; working capital; and cash cycle.

What's included

7 videos4 assignments

7 videos Total 106 minutes

Liquidity Ratios 10 minutes
Receivables and Inventories Ratios 8 minutes
Operational and Financial Liabilities 8 minutes
Working Cycle 3 minutes
Working Capital Financing 6 minutes
Cash Cycle 4 minutes
Recording of Financial Accounting Live Session on 22-03-25 12:03:04 [22:20] 67 minutes

4 assignments Total 105 minutes

Graded quiz: Balance Sheet Analysis 60 minutes
Practice quiz: Short term assets 20 minutes
Practice quiz: Liabilities 10 minutes
Practice quiz: Working capital analysis 15 minutes

In week 4 we will discuss cash flow analysis, covering: cash flow from operations; cash flow from investing; cash flow from financing.

What's included

6 videos4 assignments1 plugin

6 videos Total 90 minutes

Operations and its Cash 4 minutes
Diving Deep 10 minutes
Allocating Cash is Crucial 5 minutes
More Liability Might Mean More Cash 5 minutes
Reconciling Cash 3 minutes
Recording of Live Session - Financial Accouting on 22-11-21 12:12:47 [02:41] 63 minutes

4 assignments Total 90 minutes

Graded quiz: Cash Flow Analysis 60 minutes
Practice quiz: Cash flow from operations 10 minutes
Practice quiz: Cash flow from investing 10 minutes
Practice quiz: Cash flow from financing 10 minutes

1 plugin Total 10 minutes

Generation and consumption of cash (wait for page to load 10 minutes

In week 5 we will put everything together and perform a step-by-step analysis.

What's included

9 videos2 readings

9 videos Total 118 minutes

Getting Data 4 minutes
Historical Performance 9 minutes
Vertical Analysis 12 minutes
Liquidity and Activity Ratios 4 minutes
Mapping Cash Generation 5 minutes
Inside each Pillar 6 minutes
Measuring Return Over Capital 5 minutes
ROIC and ROE 6 minutes
Recording of Financial Accounting Live Session on 22-04-08 12:05:36 [07:04] 67 minutes

2 readings Total 55 minutes

Excel spreadsheet for week 5 10 minutes
Financial Accounting Staff-Graded Assignment Instructions 45 minutes

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Instructor

Felipe Garrán

Fundação Instituto de Administração

1 Course 2,504 learners

Offered by

Fundação Instituto de Administração

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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.

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