<p>BUS103 is a free, self-paced online course from Saylor Academy that introduces the fundamentals of financial accounting. The course covers how financial data is recorded, compiled, and analysed through the Income Statement, Balance Sheet, Statement of Cash Flows, and Statement of Shareholders' Equity.</p><ul><li>Estimated workload: 63 hours across the course</li><li>Cost: free, including all materials and the final exam</li><li>Outcome: free certificate of completion on passing the final exam</li><li>Eligibility: open to anyone; no prerequisites or application required</li><li>Credential: CEUs: 6.3, with college credit recommended</li></ul><p>Learners enrol directly on the Saylor Academy platform and work through the topic outline at their own pace.</p>