This is the first course in accounting: how a business records what it does, and how those records become the financial statements that outsiders rely on. It runs from the accounting equation and double-entry bookkeeping through the measurement of assets, liabilities, and equity, and then into the internal half of the subject, where costs are accumulated, analysed, and budgeted. Nano College keeps the ground the course covers and the rigour it insists on, and drops the padding that exists only to fill a semester. Each article stands on its own, so you can work straight through or jump to the statement, ratio, or costing problem you actually need today. By the end you can read a set of financial statements, prepare the core entries behind them, and use cost and budget figures to argue for a decision.
