Open Educational Resources

Document Type

Lecture or Presentation

Publication Date

Fall 2019


This lecture discusses why the disclosure of financial information through financial statements is critical to investors. The function of the balance sheet, income statement, cash flows and statement of stockholder’s equity will be discussed. It discusses financial statement analyses through ratios and financial reporting in finance.


This OER was created under the CUNY/SUNY Scale Up Initiative grant, 2018-2019, sponsored by the CUNY Office of Library Services.

Creative Commons License

Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-Share Alike 4.0 License.