Preface

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Preface

 

 

Introduction: Pathways Vision Model for Accounting

Objectives: Goals and Relevance to Your Career

Preview: Introduction to Financial Statements

Closing Thoughts: Big Picture Take-aways

 

 

 

 

Pathways Vision Model for Accounting

Videos:

1. Pathways Vision Model: Part 1  [4 min]

Introduces the Pathways Vision Model for Accounting Education. The Vision Model aims to shift the public’s narrow perception around the mechanical aspects of accounting to the broader perspective that represents the reality of the role of accounting in a prosperous society.

2. Pathways Vision Model: Part 2  [8 min]

Part 2: Centers on the Vision Model elements where people are making decisions or are otherwise involved in activities.

3. Pathways Vision Model: Part 3   [10 min]

Part 3: Explains the Vision Model elements that connect and motivate decisions, which contributes to a prosperous society.

4. Pathways Vision Model: Part 4  [6 min]

Part 4: Illustrates how the Vision Model relates to the title: Financial Accounting: An Enlightening Journey into the Language of Business.

 

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Goals and Relevance to Your Career

Video:

1. Goals and Relevance  [4 min]

Describes goals to help you acquire a unified framework for accounting, connect economic activity to performance metrics, and become reasonably proficient at using financial reports. Attaining these goals will help you make better decisions, regardless of your career path.

Text:   Goals, Game Plan and Conceptual Framework [pdf]

 

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Introduction to Financial Statements

Videos: 

1. Balance Sheets [11 min]

Introduces the purpose, structure, and uses of balance sheets. 

2. Income Statements  [14 min]

Introduces the purpose, structure, and uses of income statements. 

3. Cash Flow Statements [16 min]

Introduces the purpose, structure, and uses of cash flow statements.

4. Statement of Changes in Owners' Equity [11 min]

Introduces the purpose, structure, and uses of statements of owners' equity.


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Big Picture Take-aways

Video: 

1. Closing Thoughts [10 min]

Closing thoughts addresses the questions: How are the primary financial statements connected? How are we going to deal with complexity?


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