This course begins by giving users a refresher course in the basics of financial accounting and reporting. It includes a review of accounting principles and the purposes and formats of the major financial statements. The program proceeds to go down and through the balance sheet and devote separate chapters to each of the major balance sheet account classifications. For example, on the asset side, inventory is covered in chapter three, and, on the liabilities side, bonds are extensively discussed in chapter six. Separate chapters have been reserved for both leases and pension plans. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in an organization but also for a seasoned professional with limited exposure to this topic.