This is an introductory course in Financial Accounting. In general terms, financial accounting is the process of measurement and disclosure of the financial condition and results of operations in business entities. The course is aimed at developing students' ability to read, understand, and use corporate financial statements. To this end, the course will provide an introduction to: (1) essential accrual accounting concepts, principles and conventions; (2) the mechanics of preparation and presentation of the accounting records and financial statements prepared by a business; (3) the use and misuse of accounting information; and (4) elementary financial analysis of financial statements. The course will include business cases for class discussion, and extra review/problem sessions as and if requested by participants.