MIT MIT-OCW
Financial and Managerial Accounting
MIT Sloan's 15.514 introduces the preparation and interpretation of financial statements from two angles: investors reading a company from the outside and managers using the same numbers to run it. The course builds a framework for financial, managerial, and tax reporting, and covers how financial instruments support project and system decisions. Originally built for System Design and Management graduate students, the OCW version includes lecture notes, readings, and assignments covering topics like balance sheets, income statements, cost accounting, and capital budgeting. No enrollment or certificate is offered, but all course materials are posted for free self-study through MIT OpenCourseWare under a Creative Commons license.