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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

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

2017
Module Note

Financial Accounting Reading: Analyzing Financial Statements

By: Suraj Srinivasan and V.G. Narayanan

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 reading helps students understand that financial... View Details

Keywords: Financial Ratios; Financial Statements; Analysis; Accounting

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

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

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

August 1992 (Revised September 2004)
Background Note

Introduction to Financial Ratios and Financial Statement Analysis

By: William J. Bruns Jr.

Introduces and describes meaning and uses for financial ratios to assess profitability, activity, solvency and leverage, and returns to shareholders. View Details

Keywords: Financial Statements; Finance

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

December 1996 (Revised December 2006)
Background Note

Introduction to Corporate Financial Engineering

By: Peter Tufano

Describes the content of the Corporate Financial Engineering (CFE) course at HBS. Used on the first day of class to let students know what the course will cover and the main ideas to be developed in CFE. View Details

Keywords: Corporate Finance

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

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

9 AM – 9 AM EDT, 09 Oct 2018

HBX Financial Accounting

Learn how managers, Wall Street analysts, and entrepreneurs use an understanding of accounting to unlock critical insights from financial statements and drive strategic decision making. Program Dates: October 9, 2018 - December 6, 2018 View Details

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

February 2006
Teaching Note

Introduction to Responsibility Accounting Systems (TN)

By: David F. Hawkins, V.G. Narayanan, Michele Jurgens and Jacob Cohen

Keywords: Accounting

Article

Supporting Value-Based Health Care—Aligning Financial and Legal Accountability

By: Mark M. Zaki, Anupam B. Jena and Amitabh Chandra

U.S. health care payment and delivery-system reforms have focused on improving care by making organizations accountable for outcomes, quality, and costs. Payers have supported the implementation of accountable care organizations (ACOs), bundled-payment models, and... View Details

Keywords: Value-based Health Care; Accountability; Health Care and Treatment; United States