{"id":21968,"date":"2025-08-02T14:49:07","date_gmt":"2025-08-02T14:49:07","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-1-difference-between-financial-managerial-accounting\/"},"modified":"2025-08-10T20:05:30","modified_gmt":"2025-08-10T20:05:30","slug":"lesson-1-financial-accounting","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-1-financial-accounting\/","title":{"rendered":"Lesson 1: Financial Accounting"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"21968\" class=\"elementor elementor-21968\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8972eb0 e-flex e-con-boxed e-con e-parent\" data-id=\"8972eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-87024a7 e-con-full e-flex e-con e-child\" data-id=\"87024a7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d79b97b exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"d79b97b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d90d8d1 e-con-full e-flex e-con e-child\" data-id=\"d90d8d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a0a526 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"3a0a526\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 1: Essential Accounting and Financial Reports\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aca3c69 e-flex e-con-boxed e-con e-parent\" data-id=\"aca3c69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c215776 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"c215776\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Financial Accounting\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9d8f44a e-flex e-con-boxed e-con e-parent\" data-id=\"9d8f44a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0bd76d1 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"0bd76d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"128\" height=\"128\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/img3-1.png\" class=\"attachment-large size-large wp-image-23490\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/img3-1.png 128w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/img3-1-100x100.png 100w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/img3-1-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/img3-1-50x50.png 50w\" sizes=\"(max-width: 128px) 100vw, 128px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10bd0d0 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"10bd0d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Feild of accounting focuses on providing information for external decision makers (investing, loaning)<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d58750 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"0d58750\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">There are 2 primary types of financial accounting:<\/span><br \/><span style=\"color: #000080;\">the accrual method and the cash method.<\/span><br \/><span style=\"color: #000080;\">The primary difference between the 2 types of financial accounting is the timing in which transactions are (or are not) recorded.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc7b58b exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-n-accordion\" data-id=\"bc7b58b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1970\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1970\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  The accrual Method:  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1970\" class=\"elementor-element elementor-element-782c33e e-con-full e-flex e-con e-child\" data-id=\"782c33e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1970\" class=\"elementor-element elementor-element-e87ce88 e-con-full e-flex e-con e-child\" data-id=\"e87ce88\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04e91c5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"04e91c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">The accrual method of financial accounting is a method of preparing financial statements that records transactions independently of cash usage.<\/span><\/h5><h5><span style=\"color: #000080;\">Journal entries may be posted prior to an item having to be paid for, and certain financial accounting principles recognize the impact of a transaction over a period of time (as opposed to the entire impact being recorded in the period the cash impact happened).<\/span><\/h5><h5><span style=\"color: #000080;\">For example imagine a company receiving a $1,000 payment for a consulting job to be completed next month.<\/span><\/h5><h5><span style=\"color: #000080;\">Under the accrual method of financial accounting rules, the company is not allowed to recognize the $1,000 as revenue as the company has technically not performed work and earned the income.<\/span><\/h5><h5><span style=\"color: #000080;\">Under the accrual method of financial accounting, this transaction is recorded as a debit to cash and a credit to unearned revenue, a liability account.<\/span><\/h5><h5><span style=\"color: #000080;\">When the company earns the revenue next month, it clears the unearned revenue accounting and records actual revenue.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1971\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1971\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Cash Method <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1971\" class=\"elementor-element elementor-element-be72fea e-con-full e-flex e-con e-child\" data-id=\"be72fea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1971\" class=\"elementor-element elementor-element-6fd05a1 e-con-full e-flex e-con e-child\" data-id=\"6fd05a1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e80ae81 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"e80ae81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">The cash method of financial accounting is an easier, less strict method of preparing financial statements.<\/span><\/h5><h5><br \/><span style=\"color: #000080;\">Under the cash method, transactions are recorded only when cash is involved. <\/span><br \/><span style=\"color: #000080;\">Revenue and expenses are only recorded when the transaction has been completed via the facilitation of money.<\/span><\/h5><h5><br \/><span style=\"color: #000080;\">In the example above, the consulting firm would have recorded $1,000 of Consulting Revenue when it received the payment.<\/span><\/h5><h5><br \/><span style=\"color: #000080;\">Even though it won&#8217;t actually perform the work until the next month, the cash method calls for revenue to be recognized when cash is received. <\/span><br \/><span style=\"color: #000080;\">When the company does the work in the following month, no journal entry is recorded because the transaction will have been recorded in full in the month prior.<\/span><\/h5><h5><span style=\"color: #000080;\">Common financial reports:<\/span><br \/><span style=\"color: #000080;\">Balance sheet, Income statement, Statement of cash flow, Statement of retained earnings. <\/span><\/h5><h5><span style=\"color: #000080;\">Focus:<\/span><br \/><span style=\"color: #000080;\">Financial accounting always focuses on past performances.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-520f57f exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"520f57f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"631\" height=\"348\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table-2.png\" class=\"attachment-large size-large wp-image-23505\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table-2.png 631w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table-2-600x331.png 600w, 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