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About this course

An open, free introduction to financial accounting from the Scheller College of Business at Georgia Tech.

Financial accounting is the language businesses use to describe themselves to outsiders. By the end of this course you will read a set of financial statements the way an investor or a lender does, and you will understand how every number on them got there.

How the course works

  • Reads (this site). Each one takes about 45 minutes. You read a few minutes, then stop and work a problem with instant feedback. Nothing is graded.
  • Homework and quizzes (Canvas). Open book, several attempts, new numbers each attempt. Your grade is the average of your attempts, so prepare before attempt one.
  • Class. We won't re-read the material. Class goes straight to the hardest ideas and the problems people get wrong.
  • Exams. Closed book, on paper, built from the same skills you practice here.
  • My Company. Across the semester you build one small business, one decision at a time. By the end you have a full set of financial statements that came from your own choices.

Your course key

This site has no accounts. When you first arrive you ask for a key, a pair of words and a number like amber-otter-42. Write it down. It is the only thing the site knows about you, and it is how your self-check progress and your company follow you to another device. There are no names, no emails, and nothing to reset if you lose it, so keep it somewhere safe.

About these materials

Written by Robbie Moon with AI-assisted drafting and independent review; every number in every problem is generated and checked by code, not typed by hand. Licensed CC BY 4.0. Source and issue tracker: see the course repository. Found a mistake? Tell your instructor.

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