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Learning Outcome Statements
|June 2018 Level I > Study Session 6. Financial Reporting and Analysis: > Reading 23. Financial Reporting Mechanics|
|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|