Financial Reporting

The Basics of Financial Statements

The Income Statement, Balance Sheet, and Cashflow Statement Explained

1 CPD credit on completion
Enrol Now
Certificate on completion
Downloadable resources
Self-paced learning

About This Course

Course Information

The learning outcomes from this CPD refresher training course include understanding the roles of the: Income Statement Balance Sheet Cashflow Statement

Certificate on Completion

This course is made up of videos, questions and additional reading materials, and accounts for 1 unit of CPD. One unit is the equivalent of one hour of learning.

Course Sections

This course is made up of the following sections:

  • The income statement (video)
  • The income statement (quiz)
  • The balance sheet (video)
  • The balance sheet (quiz)
  • The cashflow statement (video)
  • The cashflow statement (quiz)

What You Will Learn

  • Calculate net revenue using the formula: income from ordinary business minus discounts minus returns
  • Explain the income statement equation and how revenue, expenses, and net income relate to each other
  • Describe the accounting equation and how assets, liabilities, and equity connect on the balance sheet
  • Identify the three categories of the cashflow statement: operating, investing, and financing activities
  • Apply revenue recognition timing rules, including when risks and rewards transfer to the buyer

Who This Course Is For

  • Professionals new to accounting who need a grounding in the three primary financial statements
  • Finance team members who want to refresh their understanding of income statement and balance sheet basics
  • Non-finance managers who need to read and interpret financial statements in their roles

Prerequisites

  • No prior accounting knowledge is required
  • This course is designed as a starting point for those new to financial statements

Frequently Asked Questions

Course Details

CPD Credits1
CertificateYes

Need Help?

Our team is here to help you choose the right course for your CPD needs.

Contact Us
Pricing

Pricing

Invest in your professional development with flexible payment options.

Everything included in your subscription:

CPD certificate on completion
Downloadable resources
Self-paced learning
Expert-led content
24/7 access
Mobile friendly

Ready to Start Learning?

Join thousands of finance professionals who have advanced their careers with Learnsignal CPD courses.

Enrol Now

Ready to get started?

Join 100,000+ students across 130 countries. Choose a plan that fits your goals — cancel anytime.

View Pricing
The Basics of Financial Statements | CPD | Learnsignal