
FINANCIAL ACCOUNTING STUDY GUIDE (pdf)
The Financial Accounting study guide offers a summary of the key topics covered in undergraduate and MBA financial accounting courses. The focus is on US GAAP, but includes information on differences between US GAAP and IFRS.
The topics covered in the Financial Accounting study guide include:
• Accounting methods Types of entities
• Principles and assumptions
• Accounting standards
• Accounting mechanics
• Primary financial statements
• Users of financial statements
• Balance sheet
• Assets
• Liabilities
• Shareholders’ equity
• Income statement Cash flow statement
• Financial statement analysis
• Financial ratios
• IFRS vs. US GAAP

