Financial and Managerial Accounting OpenCourseWare: MIT's Free Undergraduate Course on Financial Accounting and Managerial Accounting
'Introduction to Financial and Managerial Accounting' is a course for businesspeople rather than future accountants. This OpenCourseWare offered free from Sloan School of Management at Massachusetts Institute of Technology targets consumers of financial information with a bachelor's degree level introduction to the basics of financial reports.
Introduction to Financial and Managerial Accounting: Course Specifics
| Degree Level | Free | Audio | Video | Downloads |
|---|---|---|---|---|
| Undergraduate | Yes | No | No | Yes |
| Lectures/Notes | Study Materials | Tests/Quizzes |
|---|---|---|
| Yes | Yes | Yes |
Introduction to Financial and Managerial Accounting: Course Description
'Introduction to Financial and Managerial Accounting' focuses on what comes out of a company's annual report and financial statements, with little time spent on the mechanics of how such reports and statements get compiled and produced. The course objective is to demystify accounting for those who need to use the data. The OpenCourseWare reviews the difference between financial accounting meant for people outside the company, such as potential investors, and managerial accounting meant for people within the company who make internal decisions. Basic tax accounting as it relates to business decisions is also briefly touched on. PowerPoint slides are included from all lectures by MIT Sloan professor Sugata Roychowdhury. Lectures and readings cover generally accepting accounting principles, only in as much depth as is necessary for the average manager or potential investor to understand the financial reports coming out of the accounting division. The business implications of various approaches to accounting are discussed so students can make informed decisions in their business ventures. Homework questions and previous exams, with solution sets for each, are also included for students to practice applying the concepts learned.
The lecture-based OpenCourseWare includes textbook recommendations, lecture slides, problem sets and solutions and prior years' exams. If you are interested in 'Financial and Managerial Accounting,' download course materials at the management accounting course page.
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