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A diagram from lecture 1 that illustrates how Financial Accounting promotes the exchange of resources. (Image courtesy of Prof. Sugata Roychowdhury.)
Prof. Sugata Roychowdhury
15.501 / 15.516
Spring 2004
Undergraduate
This course studies basic concepts of financial and managerial reporting. The viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them.
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