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Course Info

  • Course Number / Code:
  • 15.515 (Fall 2003) 
  • Course Title:
  • Financial Accounting 
  • Course Level:
  • Graduate 
  • Offered by :
  • Massachusetts Institute of Technology (MIT)
    Massachusetts, United States  
  • Department:
  • Sloan School of Management 
  • Course Instructor(s):
  • Prof. Richard Frankel
    Prof. George Plesko
    Prof. Kin Lo 
  • Course Introduction:

  • 15.515 Financial Accounting

    Fall 2003

    Course Highlights

    Class sessions in 15.515 are a mix of lectures, for which notes are provided, and case discussion. To perfect their financial accounting acumen, students complete homework problems, prepare exercises for class, and discuss examples in recitation.

    Course Description

    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:
    1. The record keeping and reporting challenge
    2. The computation challenge
    3. The judgment challenge
    4. The usage challenge
    5. The search challenge

    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.


    Acknowledgment is hereby given to Professor G. Peter Wilson for his authorship of the following content in this course:

    • The Five Challenges (see Syllabus and Lecture 1)
    • "What Do Intel and Accountants Have in Common?" (see Lecture 1)
    • A Conceptual Framework for Financial Accounting (see Lecture 1)

    Technical Requirements

    Special software is required to use some of the files in this course: .xls.


This course content is a redistribution of MIT Open Courses. Access to the course materials is free to all users.

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