Recommended accounting courses beneficial in CRE?

I'm an asset manager/portfolio manager at a REPE operator and I'm looking to better understand accounting concepts. I have no formal training in accounting and all I know about accounting is from on the job. I understand the general concepts of depreciation and amortization, a balance sheet, receivables vs. payables. But I don't understand how they fit into our business, how we can benefit from them, how they affect our bottom line, GAAP regulations/best practices, etc. One of my main goals with understanding the accounting better is to be able to accurately and comprehensively project cash flow through a 3-statement model (I think we use this in CRE?). Income statement, balance sheet, and cash flow statement.

Does anyone know of any college courses or even just books I could invest in to get solid accounting principles that I could use to be better at my job, specifically on the finance side of things?

6 Comments
 

Based on the most helpful WSO content, here are some recommendations for accounting courses and books that can help you better understand accounting concepts, especially in the context of commercial real estate (CRE):

Recommended Courses:

  1. Financial Accounting:

    • This course is fundamental as it covers the basics of accounting, including the preparation and analysis of financial statements.
  2. Corporate Finance/Advanced Corporate Finance:

    • These courses delve deeper into valuation and financial decision-making, which are crucial for understanding how accounting impacts your business.
  3. Financial Statement Analysis:

    • Often called fundamental analysis or valuation, this course will help you understand how to interpret and analyze financial statements comprehensively.
  4. Corporate Restructuring:

    • This course provides insights into M&A, LBOs, and other restructuring activities, incorporating both financial and non-financial aspects.
  5. Intermediate Accounting:

    • Typically a two-semester course, it covers more advanced accounting topics and provides a deeper understanding of financial statements.

Recommended Books:

  1. Cost Accounting: A Managerial Emphasis (14th Edition):
    • This textbook is highly recommended for its in-depth coverage of cost accounting principles, which are essential for managing and projecting cash flows.

Additional Resources:

  • Training the Street:

    • If available at your school or through your employer, these classes are highly recommended for practical, hands-on training in financial modeling and accounting.
  • Online Accounting Software from BYU Professor:

    • Harvard Business School uses this online course, which is available for free and comes with top endorsements. It’s a great resource to brush up on your accounting skills.

Practical Application:

  • 3-Statement Model:
    • Understanding how the income statement, balance sheet, and cash flow statement interact is crucial for accurate cash flow projections. Courses in financial accounting and financial statement analysis will be particularly beneficial here.

By investing in these courses and resources, you will gain a solid foundation in accounting principles, which will enhance your ability to project cash flows and understand the financial impact of various business decisions in the CRE sector.

Sources: Finance Degree Worth More Than Accounting Degree?, Best accounting books or courses for stock investors, DCF Modeling Course ~ Pre-training text.pdf, Best books or sources to get better at understanding economics?, Don't understand technicals

I'm an AI bot trained on the most helpful WSO content across 17+ years.
 
Most Helpful

I'd say, you question maybe appears to you as someone easy, such as, that information should be in one place. However, I'd say it's a someone complex question, mainly because all of that isn't learned in one day, and that's why some accountants/tax accountants are paid because they understand the loop holes. If you're really in need, a basic accounting textbook could do the trick of explaining the three models and how they tie together. (GAAP can get difficult because although there are guidelines, sometimes people can interpret them differently.)

A QUICK breakdown, the income statement will show you how much net operating income the building made over a period of time (usually a quarter or a year). The IS flows to the balance sheet from retained earnings, and the cash flow statement is just how much cash actually went out the door or came in (so you have have to account for receivables, but no cash actually came in through the door.)

I'd ask:

- are you in a situation where you can learn and ask questions? Try to understand one new concept a day, it adds up. 

- do you have time to run through the models? A lot of it is going through line by line and understand how everything runs together. If you have access to the accounting systems, all the better to deep dive. 

 

Take a class in financial accounting (learn the flow, cause and effect of money) and auditing (which is part learning about internal controls, psychology, structure to control human behavior in organizations).  Regarding auditing, you may not care about the difference between a compilation, review, or audit; but especially if you are early in your career, you’ll learn how details matter in language, that will make you a better contracts negotiator and divergent thinker in regards to risk.  I like audit also because you develop professional skepticism and come up with methodical approaches to reviewing financials, seeing red flags, and verifying.

As I say every once in awhile for work: “money touches everything”

Accounting is the language of money.  It tells a story.  Also, it’s a reliable way to make a living during a down cycle. 

Have compassion as well as ambition and you’ll go far in life. I am interested in digital immortality. Check out my blog at digitalimmortality.com
 

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