Course
Module 1
Learn the fundamental concepts that create the financial picture of any organization.
This module establishes the essential framework for recognizing and classifying business resources and obligations. No more confusion about balance sheets. No more uncertainty about financial structure. Just clear principles that reveal how organizations track and report their financial position.
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Themes, perspectives, and organizational systems of accounting
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Assets and asset recognition criteria
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Liabilities and equity
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Why balance sheets balance
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Distinctions between debt and equity
