Publications

August 1983 (Revised March 1986)
Background Note

Basic Financial Accounting Concepts

2017
Other Teaching and Training Material

Financial Accounting Reading: Basic Accounting Concepts and Assumptions

By: David F. Hawkins

Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. The objective of this reading is to enhance the student's understanding of the nature of the information that general purpose financial reports provide. This goal... View Details

Keywords: Accounting

October 2012
Case

Ribbons an' Bows, Inc.

By: David F. Hawkins

The basic concepts of accounting are explored while students prepare the financial statements for a retailer's first three months of business. View Details

Keywords: Basic Accounting Concepts; Fair Value; Fair Value Accounting; Financial Statements; Retail Industry

May 1994
Article

Investor's Guide to Derivative Accounting Basics

By: David F. Hawkins

Keywords: Accounting

November 1985
Case

Omega Novelty Shop: Economic vs. Accounting Concepts

By: David F. Hawkins

Keywords: Accounting; Financial Statements; Economics; Retail Industry

December 2014 (Revised December 2020)
Course Overview Note

The Basic LCA Framework

By: Joseph L. Badaracco and Rebecca Henderson

Keywords: Leadership & Corporate Accountability; Values; Responsibility; Leadership; Corporate Accountability; Values and Beliefs

2018
Other Teaching and Training Material

Financial Accounting Reading: Liabilities

By: Suraj Srinivasan

Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. Many readings include videos and Interactive Illustrations to help students master complex concepts.
This is a standalone reading designed to enhance... View Details

Keywords: Financial Accounting; Liabilities; Financial Statements

November 1999 (Revised November 2003)
Background Note

Perspective, Institutions and Basic Issues

By: David F. Hawkins

This case describes the basic institutions involved in the setting of generally accepted accounting principles and the fundamental issues that institutions must address. View Details

Keywords: Financial Reporting

May 2005 (Revised May 2006)
Background Note

Accounting for Asset-Backed Securitization

Introduces the basic concept of asset securitization and the accounting for these transactions. View Details

Keywords: Accounting; Investment

May 1985 (Revised January 1986)
Background Note

Basic Financial Statements

By: David F. Hawkins

Keywords: Financial Statements

August 1992 (Revised September 2004)
Background Note

Accounting Framework, Financial Statements, and Some Accounting Concepts, The

By: William J. Bruns Jr.

Introduces the accounting framework, basic financial statements, and eleven accounting concepts. View Details

Keywords: Accounting; Financial Statements

2017
Other Teaching and Training Material

Financial Accounting Reading: Fair Value Measurement in Accounting

By: David F. Hawkins

The objective of this reading is to enhance student understanding of the concept of fair value as used in accounting. It is not intended to expand a student's knowledge of specific accounting applications of fair value at the transaction level. This Reading includes an... View Details

Keywords: Accounting; Fair Value Accounting

June 2005
Tutorial

Prematriculation Financial Accounting Tutorial/Module

By: David F. Hawkins, Paul M. Healy and Ratna G. Sarkar

The Financial Accounting course is an introduction to the fundamental concepts of financial accounting in a management context. The course describes the business activities for Global Grocer, a small retail franchise specializing in gourmet foods and specialty kitchen... View Details

Keywords: Accounting; Performance; Financial Statements

July–August 2023
Article

Accounting for Carbon Offsets

By: Robert S. Kaplan, Karthik Ramanna and Marc Roston

Markets for carbon trading function poorly, and many traded offsets do not actually perform as promised. Without robust protocols for monitoring offsets and in the absence of proper accounting mechanisms, market-based approaches to reducing atmospheric GHG will be... View Details

Keywords: Climate Change; Environmental Accounting; Environmental Regulation

Register to Read

October 1989
Background Note

Managing Major Accounts

By: Frank V. Cespedes

Written as an introduction to a module in the second-year MBA course, Marketing Implementation. Discusses issues encountered in the selling and management of major accounts. The topics covered include: 1) reasons for the increasing importance of major account... View Details

Keywords: Accounting Audits; Marketing; Marketing Strategy; Consumer Behavior; Market Participation; Relationships; Salesforce Management

25 May 2011
Working Paper Summaries

Accounting for Crises

Keywords: by Venky Nagar & Gwen Yu

May 1995 (Revised April 1997)
Background Note

Basic and Diluted Earnings Per Share

By: David F. Hawkins

Keywords: Business Earnings

19 Jun 2008
Working Paper Summaries

Accounting Information as Political Currency

Keywords: by Karthik Ramanna & Sugata Roychowdhury; Accounting

October 1991 (Revised May 1993)
Background Note

Brief Introduction to Cost Accounting

By: William J. Bruns Jr.

Introduces the reasons for and basics of cost accounting and cost management systems. Simple definitions of forms used in cost accounting are included. Cost behavior is discussed. Questions to which answers are needed when analyzing or designing a cost system are... View Details

Keywords: Cost Accounting; Cost Management