Banking, Finance, & Accounting

Introduction to Financial Accounting

This financial accounting course introduces the principles and processes used to record, organize, and interpret financial information. It connects the accounting equation, debit and credit rules, adjusting entries, the accounting cycle, financial statements, ratio analysis, and decision-making within one introductory framework.

What You Will Learn:

- The basic accounting principles and accounting equation.
- How different financial statements are structured and interpreted.
- How debit and credit rules are used to record transactions.
- Why adjusting entries are needed for revenues and expenses.
- The stages of the complete accounting cycle.
- How to calculate and interpret financial ratios.
- How stock-market ratios can support investment evaluation.
- How accounting information contributes to financial decisions.

This introductory financial accounting course is suitable for accountants, finance professionals, entrepreneurs, small-business owners, students, and professionals without a finance background. It also supports learners seeking a financial accounting course online that builds a clear foundation for reading and using financial information.

Intro

1 minute 53 seconds
Accounting as the Language of Business

10 minutes 39 seconds
The Accounting Equation

5 minutes 15 seconds
The Financial Statements

9 minutes 26 seconds
Transaction Analysis

5 minutes 31 seconds
Double Entry Accounting

10 minutes 12 seconds
Recording Transactions

4 minutes 52 seconds
Trial Balance

4 minutes 7 seconds
Accrual Accounting

3 minutes 54 seconds
The Adjusting Process

4 minutes 29 seconds
Prepaid Expenses

7 minutes 4 seconds
Accrued Expenses

4 minutes 22 seconds
Depreciation

7 minutes 4 seconds
Preparing Financial Statement

5 minutes 22 seconds
Closing Entries

8 minutes 46 seconds
Financial Ratios

1 minute 35 seconds
Ability to Pay Current Liabilities

2 minutes 11 seconds
Inventory and Receivable Ratios

4 minutes
Ability to Pay Debts

3 minutes 57 seconds
Profitability Ratios

4 minutes 14 seconds
Share Investments

3 minutes 51 seconds

Meet your instructor

Moataz El-Helaly

Moataz El-Helaly is an Assistant Professor of Accounting at the American University in Cairo (AUC) School of Business. He previously held similar positions at the American University of Beirut and the British University in Egypt. He earned his PhD from Aston Business School, UK, in 2014. Moataz began his academic career at the German University in Cairo, where he also completed his MSc. He has extensive teaching experience in various accounting subjects and is an Associate Fellow of the UK Higher Education Academy. Additionally, he holds ACCA certifications in Data Analytics and International Financial Reporting. Moataz is an active researcher with publications in international journals and has presented at notable conferences. His research interests include Corporate Governance, Financial Reporting, and Accounting Quality.

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