Accounting
Read the quality of revenue and cash
When you weigh a growth or profitability claim, reconcile the income statement with the cash flow; defend which period revenue belongs to through the contract, the returns, and the transfer of control.
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
Build the logic of the income statement
Foundational: you separate revenue, cost of sales, and period costs into one story of performance. By the end of this program you can walk a statement of income from sales down to net income, judge when revenue has been earned and realized, and defend a measurement choice with the transaction, the period, and the disclosure behind it.
- Set the right question
Apply it: Closing case: present the decision
4 lessons · ≈3 hours
- Program 02
Reconcile profit with cash
Intermediate: you build the bridge from net income to operating cash using the working capital movements that separate the two. By the end of this program you can run the indirect reconciliation on a full set of statements, place every cash movement in the operating, investing, or financing section, and explain to a management team why a profitable year drained cash.
- Why a profitable year can drain cash
Apply it: Closing case: present the cash gap
4 lessons · ≈3 hours
- Program 03
Defend the revenue recognition decision
Advanced: tie the contract, the performance obligations, the transaction price and the transfer of control into a decision chain a reviewer can follow. By the end of this program you can place a revenue question in the right step of the five-step model, test the measurement assumption behind a reported amount, and defend the timing you chose.
- Ask the right question
Apply it: Closing case: present the decision
4 lessons · ≈4 hours