1-Hour Program

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Credit is issued automatically upon full completion of the program. Partial credit is not available.


Financial statements provide key information on the financial performance of companies and are the language of business. 

Why you should participate

This interactive, self-paced program will introduce participants to the basic concepts and calculations used in three key financial statements: balance sheets, income statements, and cash flow statements. 

What You Will Learn

After completing this program, participants will be able to:

  • Differentiate among assets, liabilities, and equity
  • Describe the three key financial statements: balance sheets, income statements, and cash flow statements
  • Explain how the three key financial statements relate to each other
  • Calculate key financial ratios and describe what these ratios say about a company’s risks and profitability

Special features

This program is from PLI's Interactive Learning Center. It offers a high level of participant engagement and requires more program interactions than a traditional program.

Who Should Attend

Any attorney who works with financial information, whether in the course of business transactions (including M&A and corporate financing transactions), securities filings, or in the context of litigation.

Timed Agenda

  1. Introduction (7 Minutes)
  2. Financial Statements Overview (8 Minutes)
  3. The Balance Sheet (27 Minutes)
  4. The Income Statement (13 Minutes)
  5. The Cash Flow Statement (23 Minutes)
  6. Calculating Ratios (13 Minutes)

Total Estimated Time to complete this Program: 1 hour 31 minutes

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Credit Details

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