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Accounting Articles

Learn the most important accounting principles and concepts. • 4 min read
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How to Link the 3 Statements

Learn how to link the 3 financial accounting statements. Connect the income statement, balance sheet, and statement of cash flows so they are dynamically connected

Balance Sheet

Guide and overview of all the main accounts on a balance sheet. See real examples and learn how all the account work on a company’s statement of financial position

Cash Flow Statement

Learn how to build a cash flow statement. There are three sections, cash from operations, cash from investing, and cash from financing

Accounting Resources and Guides

CFI has created hundreds of guides and resources to help you learn accounting. These articles are meant to be used as self-study, so you can read and learn at your own pace. In the guides, you’ll see examples and step-by-step instructions on the most important and common accounting principles and concepts required to be a world-class financial analyst.

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Learn Accounting

Below is a list of CFI’s most popular guides to learn accounting on your own. Each guide is tailored to the point-of-view of a financial analyst, so you’ll be learning accounting with a finance perspective. Whether you need to learn about debits and credits, journal entries, the 3 financial statements, or the various types of depreciation, these guides will have you covered!

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Revenue Recognition Principle

What is the Revenue Recognition Principle? The revenue recognition principle dictates the process and timing by which revenue is recorded and recognized as an item in a company’s financial statements. Theoretically, there are multiple points in time at which revenue could be recognized by companies. Generally speaking, the earlier revenue is recognized, it is said...

Three Financial Statements

What are the Three Financial Statements? The three financial statements are: (1) the Income Statement, (2) the Balance Sheet, and (3) the Cash Flow Statement. These three core statements are intricately linked to each other and this guide will explain how they all fit together. By following the steps below, you’ll be able to connect...

T Accounts Guide

What are T Accounts? If you want a career in accounting, T Accounts may be your new best friend. The T Account is a visual representation of individual accounts in the form of a “T,” making it so that all additions and subtractions (debits and credits) to the account can be easily tracked and represented...

Journal Entries Guide

What are Journal Entries in Accounting? In an accounting career, journal entries are by far one of the most important skills to master. Without proper journal entries, companies’ financial statements would be inaccurate and a complete mess. An easy way to understand journal entries is to think of Isaac Newton’s third law of motion, which...

Depreciation Methods

What are the Main Types of Depreciation Methods? There are several types of depreciation expense and different formulas for determining the book value of an asset. The most common depreciation methods include: Straight-line Double declining balance Units of production Sum of years digits Depreciation expense is used in accounting to allocate the cost of a...

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