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This module provides an in-depth understanding of the fundamental financial statements, starting with the purpose and classifications of the balance sheet, including the application of the balance sheet equation. Students will explore the connectivity of the balance sheet with other financial statements and delve into the multi-step income statement, identifying crucial elements for financial analysis and its interrelation with other statements. A comprehensive overview of the statement of cash flows is also provided, detailing its layout, the three primary sections, and how it differs from and connects with the balance sheet and income statement. After this module, students will be equipped with the knowledge to analyze and interpret these key financial statements effectively.