Financial Accounting

Forty lectures on financial statements

This NPTEL course has 40 lectures taught by Prof. Varadraj Bapat of IIT Bombay. It starts with the scope of accounting and the main financial statements, then works through the balance sheet over five lectures and the profit and loss account over three.

Later topics

• Depreciation, in two lectures
• Inventory valuation
• Cash flow statement, in two lectures

Who it suits

Students and professionals who want a university-level treatment of how the statements are built will find the sequence logical. The listing does not show exercises, so pair the lectures with a textbook or problem sets.