Foundations of Managerial Accounting

5 modules

Course Length
4 hours

Jason Lazzerini



This 5 module course covers the key principles of managerial accounting.

Module 1: In the first module, we define and explore the most foundational concepts in the context of a business that we run.  Beginning with the inception of a business, we construct a balance sheet and update that balance sheet to reflect events in our business.  Next, we create an income statement and detail the specifics of one accounting period. 

Module 2:  In the second module, we add prepaid expenses, accounts payable, accounts receivable and compare cash basis vs. accrual accounting, completing income statements using each of these methods. 

Module 3: In the third module, we introduce the cash flow statement, explore whether to capitalize or expense, and discuss depreciation.   

Module 4: In the fourth module, we take a deeper dive into these concepts using a manufacturing business as a case study.  We review our financial statements, learn the concept of common-sizing and work with some ratios used for analysis.  Then, we apply this to the financial statements of a bank.  Using the SNL report, we look at a bank's balance sheet and income statement in an effort to understand a bank's unique business model.      

Module 5: Course Handouts.

Foundations of Managerial Accounting 1 V2
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Foundations of Managerial Accounting 2 V2
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Foundations of Managerial Accounting 3 V2
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Foundations of Managerial Accounting 4 V2
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Course Handouts and Download Instructions
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