Accounting
Manage the debt and equity structure
When you decide on borrowing, a warranty, a return, or a shareholder transaction, manage the obligation's measurement, its effective cost, and its equity effect within one financial position.
Your learning route
The program order
Complete the programs in order to finish the route. Each one brings short lessons, applied practice and a realistic business case together.
Plus and Pro members can create a verifiable Stratify certificate when the route is complete.
- Program 01
Classify and measure liabilities
Foundational: separate a present obligation from a commitment that stays off the balance sheet, and split what a company owes within the year from what it owes beyond it. By the end of this program you can apply the three recognition conditions to an item, place an obligation in the current or noncurrent section, and defend the amount and the note that goes with it.
- Ask the right question
Apply it: Closing case: present the decision
4 lessons · ≈3 hours
- Program 02
Calculate the price and the cost of debt
Intermediate: work out how the coupon, the market yield, a discount and a premium change a bond's carrying amount and its interest expense. By the end of this program you can price a bond at issue, split the cash coupon from the effective interest expense, amortize a premium or a discount across the term, and defend the rate you report as the cost of debt.
- Set the right question
Apply it: Closing case: present the cost of debt
4 lessons · ≈3 hours
- Program 03
Manage contract and contingent risks
Intermediate: you set the recognition threshold for warranties, returns, leases, lawsuits and contract commitments using evidence and timing. By the end of this program you can place an uncertain obligation in the right bucket, measure a warranty or refund liability from the contract terms, and defend the line between accrual, footnote and silence.
- Frame the recognition question
Apply it: Closing case: present the decision
4 lessons · ≈4 hours
- Program 04
Interpret movements in shareholders' equity
Advanced: read how capital contributions, distributions, retained earnings and other comprehensive income change the owners' residual claim. By the end of this program you can trace an equity roll-forward from opening to closing balance, tell which movements bypass the income statement, and defend a reporting choice with the disclosure that supports it.
- Where the residual claim sits
Apply it: Closing case: present the equity bridge
4 lessons · ≈4 hours