Introduction to Financial Accounting (Tuck 001)
Spring 2019
Professor Phil Stocken
The purpose of this course is to introduce students to the principles of financial accounting and to teach students to be critical users of financial statements. The course is divided into two parts. The first part introduces students to the concepts and measurements underlying financial statements. The second part focuses on analyzing financial statements and understanding the choices firms make in reporting financial results. Students will be exposed to the decisions firms make relating to their operating, capital investment, and financing activities and how managers use discretion to affect reported financial results. Priority given to seniors, juniors, and then sophomores; first-year students are not eligible.