Financial Accounting
MIT Sloan's first-year MBA course on financial, managerial, and tax reporting, taught from a decision-maker perspective that ties accounting entries back to the economic events behind them. The syllabus organizes the material around five challenges: record keeping and reporting, computation, judgment, usage, and search. Lecture notes built on Professor G. Peter Wilson's framework open with the question of what Intel and accountants have in common before laying out a conceptual framework for financial accounting. Materials available through MIT OpenCourseWare include the syllabus, lecture notes, and assignments, free to access under a Creative Commons license with no certificate offered. The course assumes an audience of incoming MBA students working through balance sheets, income statements, and the judgment calls that go into producing them.