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Introduction to Accounting and Corporate Financial Reports
Visiting Professor Bala Dharan
1 classroom credit LAW-20001A Fall

This 1-module fall course is designed to help the law students develop an understanding of the accounting information presented in corporate financial statements. Students will learn the basics of how financial statements are prepared to capture the effects of management decisions, and how accounting information is used to aid management decisions on performance measurement and valuation. In addition, we will study the effect of accounting information on financial markets examine current hot button accounting issues in litigation matters. Actual financial reports and short cases will be used to illustrate the accounting concepts and litigation applications. The course will be relevant for students in the Law and Business program of study, as well as to others who wish to learn the basic language of financial reports and their use in corporate transactions, capital markets, and commercial litigation.

This is a half-term course (six weeks), to be scheduled in the first half of the fall term.

This course is designed for law students with no prior accounting coursework in college or work experience. Students with prior accounting coursework or work experience should consider taking the spring course Financial Statement Analysis.

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