Foundations
Accounting 101
Financial accounting from the ground up.
Overview
A practical grounding in financial accounting for anyone who needs to read, interpret and trust a set of accounts. We build the three statements from first principles and show how they connect, using real filings rather than textbook abstractions.
Who it's for: New analysts, non-finance professionals, and investment teams who want to read accounts with confidence.
What you'll cover
- The income statement, balance sheet and cash flow statement, and how they link
- Accruals, the matching principle and the mechanics of double entry
- Revenue recognition and working capital
- Depreciation, amortisation and capital expenditure
- Debt, equity and the financing section
- Reading and adjusting real company filings
- Common red flags and the basics of earnings quality
What delegates can do afterwards
- Read and interpret a full set of financial statements and explain how they interconnect
- Trace a transaction through the income statement, balance sheet and cash flow statement
- Identify the accounting policies and adjustments that materially affect analysis
- Establish the core technical foundation required for financial modelling and valuation
Discuss a programme
Tell us who the programme is for, roughly how many delegates, and what they need to be able to do afterwards. We will come back with a proposed structure and outline.