Introduction to Accounts

Financial analysis


Introduction to Accounts

Instructor: Gemma Rudrum, BPP

  • Format

    Course - Online

  • Level


  • Duration


This course will cover the basics of financial accounts and the elements that make up these accounts, along with the basic principles that underpin every set of accounts.

Learning outcomes

  • Define and classify elements of the accounts as assets, liabilities, equity, income and expenses and understand how this affects how they are accounted for
  • Explain terminology including profit, revenue, fixed, current and non-current
  • Understand the differences in UK and International terminology
  • Understand the difference between management accounts and financial accounts
  • Identify the various users of a set of financial statements
  • Describe the basic accounting concepts of accruals and going concern and understand how they affect the content of financial statements

£35.00 (CIMA members only)


VAT calculated on checkout

Product information


Have you ever looked at a set of accounts and not known where to start? Accounts can seem daunting and almost appear in a foreign language! This module looks at accounts in their simplest form and aims to demystify the language of accounts. You will learn about the basics of the accounts and the elements that make up the accounts, along with the basic principles that underpin every set of accounts

Professional development

All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Programme level:Basic
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£35.00 (CIMA members only)


VAT calculated on checkout


  • Gemma Rudrum, BPP

    Gemma Rudrum qualified as a chartered accountant with Ernst & Young in 2004, working in their Assurance and Advisory team. She joined BPP in 2007 as a tutor teaching financial reporting and auditing subjects. She has also worked in our Learning Media team designing and developing content and is now our Head of Work Based Learning and runs our PGCert programme.


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