Financial Accounting Foundations

Learn to read and analyze financial statements.

Duration 1h 48m Rating (4.8) Price Included with subscription on LinkedIn Learning
Created by Jim Stice, Kay Stice
Platform: LinkedIn Learning Topic: Accounting & Bookkeeping Skills: Financial Accounting

Financial Accounting Foundations is an introductory course that explains the core principles and practices of financial accounting, teaching learners how to interpret and prepare key financial statements such as the balance sheet, income statement, and statement of cash flows.

The course also introduces the mechanics behind those statements—debits and credits, journal entries, revenue recognition, inventory and cost of goods sold—and provides basic tools for analysing company performance and financial ratios so learners can make more informed business decisions.

At a Glance

Financial Accounting Foundations is an introductory online course taught by Jim Stice and Kay Stice.

It provides an overview of key financial statements, core accounting mechanics, and contemporary topics such as revenue recognition and tax deferral to help learners read and analyze company financials.

Level Beginner
Rating 4.8 out of 5
Duration 1+ hours
Languages English
Certificate Certificate of completion (shareable)
Access Access for as long as your LinkedIn Learning subscription is active
Course includes
  • 1 exercise file
  • 5 quizzes
  • Mobile and tablet access
  • Offline downloads
  • Continuing Education Units
Price Included with subscription; free trial often available

What This Course Teaches

The course frames outcomes as specific, measurable accounting competencies learners can apply to real company financials. It focuses on building practical skills in preparing, recording, and analysing core financial statements and the accounting mechanics that produce them.

Financial Statements
Explain the purpose and main components of the balance sheet, income statement, and statement of cash flows.
Accounting Mechanics
Record basic transactions and translate them into financial statements through journal entries and posting.
Debits & Credits
Apply debit and credit rules to maintain accurate ledgers and ensure accounting equation balance.
Revenue Recognition
Explain contemporary revenue recognition principles and their effect on reported revenues.
Long‑term Assets
Evaluate the accounting for long‑term assets, including impairment and lease-related reporting impacts.
Inventory & COGS
Explain how inventory valuation methods affect cost of goods sold and gross margin reporting.
Financial Statement Analysis
Analyze company performance and value by interpreting financial statements and trends.
Ratio Analysis
Calculate and interpret ratios such as DuPont components, debt ratio, operating ratio, and P/E to assess performance.
Common‑Size Statements
Prepare common‑size statements to compare financial structure and performance across companies.

How the Course Is Structured

The course is organised as several short thematic sections made up of brief video lessons, arranged to move from basic concepts to mechanics, current issues, and statement analysis. In total the syllabus lists 27 individual lessons across the course, with a combined runtime of about 1 hour 48 minutes.

Curriculum overview

01 Introduction
02 Why Financial Accounting? 42s
03 Accounting vs. Bookkeeping 4m 4s
04 The accounting equation 3m 37s
05 The financial statement 3m 40s
06 The balance sheet 4m 26s
07 The income statement 4m 11s
08 The statement of cash flows 4m 32s
09 How financial statements are made 4m 30s
10 Debits and credits 4m 56s
11 Journal entries 5m 18s
12 Making the financial statements 3m 29s
13 Current financial accounting issues 4m 32s
14 Revenue recognition 4m 30s
15 Long-term assets including impairment 4m 5s
16 Working with leases 4m 3s
17 Earnings per share 3m 34s
18 Investment securities and derivatives 4m 38s
19 Deferring taxes 4m 25s
20 Inventory and COGS 5m
21 Using financial statements 4m 16s
22 Common size statements 4m 49s
23 Du — Pont framework 5m 9s
24 Debt ratio 4m 9s
25 Operating ratio 4m 10s
26 Price-earnings (P/E) ratio 4m 34s
27 How you can use financial statements 3m 30s

Audience & Requirements

This beginner-level course targets learners who need practical fluency with basic financial statements and accounting concepts.

It is intended for non‑accountants and early-career professionals who must read, interpret, or discuss company financials rather than perform advanced accounting work.

Who It’s For
  • Small‑business owners and entrepreneurs who want to understand financial reports.
  • New managers and non‑finance professionals needing to interpret company statements.
  • Undergraduate students or career changers seeking a practical accounting foundation.
  • Professionals preparing for basic financial literacy or workplace discussions.
What You’ll Need
  • No special prerequisites; designed for beginners.
  • A LinkedIn Learning account or subscription to access the course materials.
  • Basic comfort with arithmetic and reading tabular data.

Final Verdict

For learners who need a compact, practical grounding in financial statements and accounting mechanics, this course is a sound, efficient choice.

Its high rating and consistently positive reviews, combined with a shareable completion certificate and subscription-based access, make it especially good value for existing platform subscribers or anyone using a free trial; prospective learners without a subscription should weigh the subscription cost against their need for a short introductory primer before enrolling.

Course Details

Platform LinkedIn Learning
Rating (4.8)
Duration 1h 48m
Level Beginner
Language English
Price Included with subscription
View on LinkedIn Learning