In this course we discuss debits and credits, the primary building blocks of accounting and financial statements.

Taught by a two time former Controller and noted accounting professor at Cal Poly San Luis Obispo, this course serves as review for accounting and finance professionals who need to sharpen their fundamental understanding of core accounting concepts and how they translate into the accounting and financial concepts used to run companies.

We cover:

• A brief overview of core financial statements.

• How each financial statement has accounts that are used to keep track of all business transactions.

• “T-accounts,” debits and credits, and the behavior of those accounts, including recording a variety of transactions into a ledger represented by t-accounts.

• Preparation of basic financial statements.