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  • All HBS Web  (7,056)
    • People  (12)
    • News  (1,632)
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  • June 1992 (Revised September 2004)
  • Background Note

Introduction to Accounting Records

By: William J. Bruns Jr.
An introduction to the vocabulary and methodology of bookkeeping and accounting records. View Details
Keywords: Accounting
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Bruns, William J., Jr. "Introduction to Accounting Records." Harvard Business School Background Note 192-153, June 1992. (Revised September 2004.)
  • 2016
  • Book

An Easy Introduction to Financial Accounting: A Self-Study Guide

By: V.G. Narayanan
This book is a self-study guide written for someone who wishes to teach themselves basic financial accounting. It is based on a course by the same author that has been successfully completed by thousands of students worldwide. It explains concepts in simple language... View Details
Keywords: Financial Accounting; Introduction To Financial Accounting; HBX; HBX CORe; HBX CORe Financial Accounting; Introduction To Accounting; Accounting
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Narayanan, V.G. An Easy Introduction to Financial Accounting: A Self-Study Guide. 1st ed. Boston: Independently published, 2016.
  • 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
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Bruns, William J., Jr. "Brief Introduction to Cost Accounting." Harvard Business School Background Note 192-068, October 1991. (Revised May 1993.)
  • October 2004 (Revised January 2006)
  • Tutorial

Introduction to Responsibility Accounting Systems

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Responsibility accounting systems generate financial and related nonfinancial information about the actual and planned activities of a company's responsibility centers--organizational units headed by managers responsible for a unit's performance. The principal... View Details
Keywords: Business or Company Management; Cost Accounting; Governance Controls; Financial Reporting; Performance Evaluation; Budgets and Budgeting; Planning
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"Introduction to Responsibility Accounting Systems." Harvard Business School Tutorial 105-703, October 2004. (Revised January 2006.)
  • October 2004
  • Background Note

Introduction to Responsibility Accounting Systems

By: David F. Hawkins and Jacob Cohen
Introduces responsibility accounting systems. View Details
Keywords: Governance; Accounting
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Hawkins, David F., and Jacob Cohen. "Introduction to Responsibility Accounting Systems." Harvard Business School Background Note 105-009, October 2004.
  • September 2004 (Revised January 2006)
  • Tutorial

Introduction to Cost Accounting Systems

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several... View Details
Keywords: Cost Accounting; Cost; System
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"Introduction to Cost Accounting Systems." Harvard Business School Tutorial 105-701, September 2004. (Revised January 2006.)
  • February 2006 (Revised October 2006)
  • Teaching Note

Introduction to Cost Accounting Systems (TN)

By: David F. Hawkins, V.G. Narayanan, Michele Jurgens and Jacob Cohen
Keywords: Cost Accounting
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Hawkins, David F., V.G. Narayanan, Michele Jurgens, and Jacob Cohen. "Introduction to Cost Accounting Systems (TN)." Harvard Business School Teaching Note 106-045, February 2006. (Revised October 2006.)
  • February 2006
  • Teaching Note

Introduction to Responsibility Accounting Systems (TN)

By: David F. Hawkins, V.G. Narayanan, Michele Jurgens and Jacob Cohen
Keywords: Accounting
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Hawkins, David F., V.G. Narayanan, Michele Jurgens, and Jacob Cohen. "Introduction to Responsibility Accounting Systems (TN)." Harvard Business School Teaching Note 106-047, February 2006.
  • April 2015
  • Tutorial

Introduction to International Macroeconomics

By: Laura Alfaro and Elizabeth A. Meyer
This tutorial is a web-based, interactive program which will provide students with an introduction to the basic principles of macroeconomics and international macroeconomics. View Details
Keywords: International Macroeconomics; International Economy; Current Account; Unemployment; Inflation; Monetary Policy; Fiscal Policy; Gdp; Macroeconomics; Money; Business Cycles; Inflation and Deflation; Trade
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Alfaro, Laura, and Elizabeth A. Meyer. Introduction to International Macroeconomics. Harvard Business School Tutorial 715-702, April 2015.
  • October 1992 (Revised May 2004)
  • Background Note

Introduction to Owners' Equity

By: William J. Bruns Jr.
An introduction to accounting for owners' equity and leveraged buyouts. Covers classes of shareholders, treasury stock, stock distributions, and dividend accounting. View Details
Keywords: Ownership; Equity; Accounting
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Bruns, William J., Jr. "Introduction to Owners' Equity." Harvard Business School Background Note 193-049, October 1992. (Revised May 2004.)
  • June 1984 (Revised September 1986)
  • Background Note

Introduction to Marketing

By: Benson P. Shapiro
A brief introduction to the nature and scope of marketing. View Details
Keywords: Marketing
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Shapiro, Benson P. "Introduction to Marketing." Harvard Business School Background Note 584-124, June 1984. (Revised September 1986.)
  • April 2010 (Revised July 2010)
  • Background Note

Introduction to Mutual Funds

By: Robert C. Pozen
This note is an excerpt from my book The Mutual Fund Business and is an introduction to mutual funds, contrasted with commercial banks. View Details
Keywords: Commercial Banking; Investment; Investment Funds; Banking Industry
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Pozen, Robert C. "Introduction to Mutual Funds." Harvard Business School Background Note 310-117, April 2010. (Revised July 2010.)
  • Teaching Interest

Accounting for Managers

By: V.G. Narayanan
I teach financial and managerial accounting to executives and MBA students. View Details
Keywords: Accounting; Managerial Accounting; Financial Accounting
  • April 1995 (Revised March 1997)
  • Background Note

Introduction to Derivative Instruments

By: W. Carl Kester and Kendall Backstrand
Provides an elementary introduction to three major classes of derivative instruments: options, forwards and futures, and swaps. View Details
Keywords: Financial Instruments
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Kester, W. Carl, and Kendall Backstrand. "Introduction to Derivative Instruments." Harvard Business School Background Note 295-141, April 1995. (Revised March 1997.)
  • March 2015
  • Case

Guiding Professional Accountants to Do the Right Thing

By: Paul Healy, V.G. Narayanan and Penelope Rossano
The Ethics Advisory Committee of the Institute of Chartered Accountants in England and Wales (ICAEW) provides training and support for member Chartered Accountants to help them deal with difficult professional situations. Members can seek help through call centers and... View Details
Keywords: Accounting; Ethics; Professional Conduct
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Healy, Paul, V.G. Narayanan, and Penelope Rossano. "Guiding Professional Accountants to Do the Right Thing." Harvard Business School Case 115-028, March 2015.
  • December 2018
  • Article

Introduction to Argentine Exceptionalism

By: Edward L. Glaeser, Rafael Di Tella and Lucas Llach
This article is an introduction to the special collection on Argentine Exceptionalism. First, we discuss why the case of Argentina is generally regarded as exceptional: the country was among the richest in the world at the beginning of the 20th century, but it... View Details
Keywords: Argentine Exceptionalism; Economic History; Economy; History; Argentina
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Glaeser, Edward L., Rafael Di Tella, and Lucas Llach. "Introduction to Argentine Exceptionalism." Latin American Economic Review 27, no. 1 (December 2018).
  • March 1987 (Revised July 1987)
  • Background Note

Introduction to Marketing--1987

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Bonoma, Thomas V. "Introduction to Marketing--1987." Harvard Business School Background Note 587-124, March 1987. (Revised July 1987.)
  • October 2004
  • Background Note

Introduction to Cost-Accounting Systems

By: David F. Hawkins and Jacob Cohen
Introduces traditional cost accounting systems. View Details
Keywords: Cost Accounting; System
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Hawkins, David F., and Jacob Cohen. "Introduction to Cost-Accounting Systems." Harvard Business School Background Note 105-039, October 2004.
  • October 2002 (Revised April 2012)
  • Background Note

Introduction to Stockholders' Equity

The stockholders' equity section of the balance sheet illustrates details of accounting for stock offerings, common stock, and preferred stock. Accounting for dividends, both cash and stock dividends, and treasury stock is covered. View Details
Keywords: Stocks; Accounting
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Fields, Thomas D., and Jacob Cohen. "Introduction to Stockholders' Equity." Harvard Business School Background Note 103-019, October 2002. (Revised April 2012.)
  • June 1984 (Revised October 1988)
  • Background Note

Introduction to Cases

By: Benson P. Shapiro
Introduces students and executives to the case method and provides a generalized approach to cases. View Details
Keywords: Cases
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Shapiro, Benson P. "Introduction to Cases." Harvard Business School Background Note 584-097, June 1984. (Revised October 1988.)
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