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Learning Outcome Statements
| 2018 Level I > Study Session 6. Financial Reporting and Analysis: > Reading 23. Financial Reporting Mechanics |
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| 1. The Classification of Business Activities |
| 2. Financial Statement Elements and Accounts |
| 3. Accounting Equations |
| 4. Effects of Transactions on the Accounting Equation |
| 5. Accruals and Valuation Adjustments |
| 6. Financial Statements |
| 7. Flow of Information in an Accounting System |
| 8. Using Financial Statements in Security Analysis |
