Introduction to Financial Accounting

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Offered by the University of Pennsylvania, this course goes straight at the technical core of accounting: reading and analyzing the financial statements companies actually publish. It's a foundational course, well suited to anyone without a finance background who needs to speak the language of balance sheets and income statements.

Rather than staying abstract, it works through the mechanics — accrual accounting, revenue recognition, and how cash flows differ from reported earnings — the details that trip up most first-time readers of financial reports.

• Reading balance sheets and income statements
• Accrual accounting and GAAP principles
• Financial statement and cash flow analysis

It's drawn 412,461 students, making it one of Wharton's most popular introductions to financial literacy — useful for founders, analysts, and anyone whose job touches a P&L.