



Module 1: Fundamental Concepts
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Generally accepted accounting principles
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Matching principle
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Historical cost vs. fair value
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A = L+ E
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Three-statement relationships
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Footnotes

Module 2: Balance Sheet
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Assets and liabilities (detailed discussion of flow and terms)
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Debt features and terms
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Introduction of related period expenses (depreciation, amortization, interest expense, etc.)
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Equity (detailed discussion of flow and terms)

Module 3: Income Statement
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Income statement (detailed discussion of flow and terms)
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EBIT
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Relationships with the balance sheet

Module 4: Cash Flow Statement and Other Topics
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Mechanics and flow of cash flow statement
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Detailed construction
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EBITDA
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Ratio analysis and case study

Module 5: Using Excel to Create Financial Statements
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Building basic tables in Excel
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Using pivot tables to organize data
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Building financial statements
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Highlight, format, and create borders/tables for best presentation of data