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		<p style="margin:0;">Our goal is to help you develop a framework for understanding financial, managerial, and tax reports. The course goal is divided into five subordinate challenges that can help you organize the way you learn accounting:</p><br><ol><br><li>The record keeping and reporting challenge</li><br><li>The computation challenge</li><br><li>The judgment challenge</li><br><li>The usage challenge</li><br><li>The search challenge</li><br></ol><br><p>The course adopts a decision-maker perspective of accounting by emphasizing the relation between accounting data and the underlying economic events generating them. Restricted to first-year Sloan MBA students.</p><br><h4 class="custom">Acknowledgements</h4><br><p>Acknowledgment is hereby given to Professor G. Peter Wilson for his authorship of the following content in this course:</p><br><ul><br><li> The Five Challenges (see Syllabus and Lecture 1)</li><br><li> "What Do Intel and Accountants Have in Common?" (see Lecture 1)</li><br><li> A Conceptual Framework for Financial Accounting (see Lecture 1)</li><br></ul></div> <br>        			</div><br>       			<br>        		<br>   			<br>      <br>     		<h2><br>                <a href="#related">Related Content</a>        <br>          	</h2>          <br>        		<br>        		<br>        			<div id="related">  			 <br>            			<div><h2 class="subhead">Course Collections</h2><p>See related courses in the following collections:</p><h3 class="subsubhead">Find Courses by Topic</h3><ul><li><a href="/courses/find-by-topic/#cat=business&subcat=accounting">Accounting</a></li><li><a href="/courses/find-by-topic/#cat=business&subcat=finance">Finance</a></li><li><a href="/courses/find-by-topic/#cat=business&subcat=management">Management</a></li></ul></div>             <br>     	    		</div><br>        		<br>   			     <br>   		</div> 	<br> </div><br> <br> 	<script type="text/javascript">var MCN = "15.515"</script><br> 	<script type="text/javascript" src="/scripts/edxcourselinking.js"></script><br> <br><br><br><br><br>                    </main><!--Course_inner_chp tag close --><br>           		</div><!--Course_wrapper tag close --><br>            </div><!--left tag close --><br>            <aside id="right"><br>                <!--Begin Right Portion --><br>                    <div><br>    <br><div id="portletwrapper-6f63772e7269676874746f70706f72746c65746d616e616765720a636f6e746578740a2f506c6f6e650a646f6e617465"<br>     class="portletWrapper kssattr-portlethash-6f63772e7269676874746f70706f72746c65746d616e616765720a636f6e746578740a2f506c6f6e650a646f6e617465"><div class="portletStaticText portlet-static-donate"><p class="zero"><a href="http://ocw.mit.edu/give"><img src="/images/button_donate-now.png" alt="Give Now." class="donate" /></a></p>
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			<h3  class="simplertitle"><div class="limittitle"><a href="/courses/6133/finance-and-capital-markets-accounting-and-financial-statements.htm" >Finance and capital markets: Accounting and financial statements</a></div>
								
				
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			<td width="100" valign="top" rowspan="2"><div class="smalllogo"><a href="/providers/11/Khan Academy.htm" ><img src="/images/vendorlogo/11_small.jpg"></a></div></td>
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					<span class="votes" >56</span>
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				<p style="margin:0;">Cash Accounting. Accrual Basis of Accounting. Comparing Accrual and Cash Accounting. Balance Sheet and Income Statement Relationsh&hellip;</p>
				
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				<div class="linfo" ><span class="grayedtext">Details:</span><span><a class="newtablink" href="http://www.khanacademy.org/science/core-finance/accounting-and-financial-stateme" target="_blank" style="color:#3C7F8C">http://www.khanaca...-financial-stateme</a></span></div>
				
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			<h3  class="simplertitle"><div class="limittitle"><a href="/courses/3342/financial-accounting-summer-2004.htm" >Financial Accounting
		                               (Summer 2004)</a></div>
								
				
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					<span class="votes" >12</span>
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				<p style="margin:0;">This six-week summer course teaches basic concepts of corporate financial accounting and reporting. This information is widely use&hellip;</p>
				
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				<div class="linfo" ><span class="grayedtext">Details:</span><span><a class="newtablink" href="http://ocw.mit.edu/courses/sloan-school-of-management/15-511-financial-accounting-summer-2004" target="_blank" style="color:#3C7F8C">http://ocw.mit.edu...unting-summer-2004</a></span></div>
				
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			<h3  class="simplertitle"><div class="limittitle"><a href="/courses/3527/fundamentals-of-accounting.htm" >Fundamentals of Accounting</a></div>
								
				
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					<span class="votes" >16</span>
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				<p style="margin:0;">Using an interactive presentation style, ALISON's accounting course dives into the terminology employed in financial circles, the&hellip;</p>
				
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				<div class="linfo" ><span class="grayedtext">Details:</span><span><a class="newtablink" href="https://alison.com/courses/Introduction-to-Accounting-1" target="_blank" style="color:#3C7F8C">https://alison.com...on-to-Accounting-1</a></span></div>
				
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					<span class="votes" >10</span>
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				<p style="margin:0;">ALISON’S "Introduction to Accounting" offers a comprehensive guide to Financial Accounting. This free online course explains acc&hellip;</p>
				
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				<div class="linfo" ><span class="grayedtext">Details:</span><span><a class="newtablink" href="https://alison.com/courses/financial-accounting" target="_blank" style="color:#3C7F8C">https://alison.com...nancial-accounting</a></span></div>
				
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			<h3  class="simplertitle"><div class="limittitle"><a href="/courses/5459/introduction-to-financial-and-managerial-accounting-spring-2004.htm" >Introduction to Financial and Managerial Accounting
		                               (Spring 2004)</a></div>
								
				
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					<span class="votes" >16</span>
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				<p style="margin:0;">This course studies basic concepts of financial and managerial reporting. The viewpoint is that of readers of financial and manage&hellip;</p>
				
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				<div class="linfo" ><span class="grayedtext">Details:</span><span><a class="newtablink" href="http://ocw.mit.edu/courses/sloan-school-of-management/15-501-introduction-to-financial-and-managerial-accounting-spring-2004" target="_blank" style="color:#3C7F8C">http://ocw.mit.edu...unting-spring-2004</a></span></div>
				
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			<h3  class="simplertitle"><div class="limittitle"><a href="/courses/636/introductory-financial-accounting.htm" >Introductory Financial Accounting</a></div>
								
				
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				<p style="margin:0;">Learn the basics of Accounting including: the accounting cycle, inventory, depreciation, receivables, and more!</p>
				
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				<div class="linfo" ><span class="grayedtext">Details:</span><span><a class="newtablink" href="https://www.udemy.com/introductory-financial-accounting/" target="_blank" style="color:#3C7F8C">https://www.udemy....ancial-accounting/</a></span></div>
				
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						<p style="margin:0;">The Excelsior College Examination in Financial Accounting measures knowledge and understanding of material typically taught in a l&hellip;</p>
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						<p style="margin:0;">The Financial Accounting examination covers skills and concepts that are generally taught in a first-semester undergraduate financ&hellip;</p>
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