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Financial Accounting (Lumen)

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In Financial Accounting, students learn the basic accounting principles, preparing them for a career in business or as the first course in their preparation to become an accountant. This course starts out teaching with a focus on small, sole-proprietorships providing a service, and gradually layers accounting practices from the most basic to the more complex accounting practices recommended for large companies. This course also includes an optional module focusing on “personal accounting,” which helps students bridge the gap between accounting for their personal finances and accounting for business.


Financial Accounting (Lumen) is shared under a CC BY license and was authored, remixed, and/or curated by LibreTexts.

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