Midrand Financial Training Center
Financial Statements Interpretation
Learn to interpret the statement of financial position, income statement, cash flow statement and statement of changes in equity. The course is structured as practical financial education, with examples and guided activities designed to help learners connect concepts to real organisational or personal-finance contexts.
What you will learn
- Interpret the statement of financial position, income statement, statement of cash flows and statement of changes in equity together rather than in isolation.
- Explain the difference between accounting profit, cash generation, financial position and movements in equity.
- Use basic ratios, trends and cross-statement relationships to ask better questions about financial performance, liquidity and financial risk.
- Recognise limitations in financial information and avoid drawing conclusions without appropriate context.
Who this course is for
Entrepreneurs, SME owners, directors, managers, administrators, junior finance professionals and learners who need to understand what financial statements communicate.
Course content
The programme is organised around the following learning areas:
- Balance Sheet / Statement of Financial Position
- Income Statement
- Statement of Cash Flows
- Statement of Changes in Equity
Learning approach
MFTC combines structured learning content with practical examples, exercises and assessment where appropriate. Delivery may include self-paced online learning, instructor-led sessions or a blended approach, depending on the scheduled offering.
Duration and delivery
Duration: Self-paced
Delivery: Online / Instructor-led
Entry requirements
No formal prerequisite is assumed unless MFTC states one for a particular scheduled intake. Basic business numeracy and an interest in the subject will help learners participate effectively.
Assessment and timed tests
Practical interpretation questions, calculations, scenario-based exercises and timed tests can be used. The default MFTC pass mark is 50%. Timed assessments use an authoritative server-side timer, save learner answers during the attempt and submit automatically when time expires. Subjective responses can be routed for authorised human marking.
Certificate
A certificate is issued only when the learner meets the applicable course-completion requirements and achieves the required assessment standard. The default MFTC pass mark is 50%. Certificates include a unique verification number and can be revoked where legitimately required.
Pricing
Contact MFTC for current pricing and available delivery options.
Important educational notice
This course provides education and training. It does not replace personalised tax, accounting, legal, regulatory or financial advice. SARS, CIPC, tax and regulatory requirements are time-sensitive; consequential decisions should be checked against current authoritative information and, where appropriate, a suitably qualified professional.
Register or enquire
Choose this course in the MFTC registration form below or contact the training team for corporate or instructor-led requirements.

Register for a Course
Create or use your learner account and enrol in an MFTC course.
Assessment approach
Knowledge checks and/or assessments may be used according to the configured learning path.
Certificate information
A course-completion certificate may be issued when the configured completion requirements are met. No accreditation status is asserted.
Regulatory, tax and compliance information can change. MFTC learning content is educational and does not replace personalised tax, accounting, legal or regulatory advice. Learners should verify current requirements with the relevant authority or an appropriately qualified professional before acting.