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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 key

This site has no accounts. If you are taking this as a class, your instructor gives you two things: a section ID like ABC-D2F and a key, a pair of words and a number like amber-otter-42. Sign in with both. The site knows your key. Your instructor knows whose key it is. Names never reach the site.

What your instructor can see for your key: which self-checks it has passed and when, how many tries each took, and how many practice problems it has solved. There are no names or emails here, and nothing to reset if you lose the key, so write it down. It is how your progress and your company follow you to another device.

Not in a class? You can still read everything and work every problem. Choose Continue without a key and your progress stays in your browser, on this device, where no instructor can see it.

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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