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Introduction to Accounting and Corporate Financial Reports LAW-20001A, Harvard Law School, 2012 Fall Term 1 Syllabus 8/10/2012

Professor Bala G. Dharan, Ph.D., CPA. Langdell 318, bdharan@law.harvard.edu, 617-495-2955 (office), 617-416-3447 (mobile). Faculty Assistant: Margaret (Peggie) Flynn, Areeda 234, flynn@law.harvard.edu, 617-496-2074. Classes meet on Wednesdays 5 to 7 pm. Textbook: Introduction to Accounting, a custom text book based on Financial Accounting, by Libby, Libby and Short 7e, McGraw-Hill. It can be purchased from the HLS Coop as a 2-sided color printed book, or from www.mcgrawhillcreate.com/shop as a PDF file e-book. The custom printed book versions ISBN-13 is 9781121562165 (ISBN-10 is 1121562167). The custom ebook versions ISBN-13 is 9781121562134 (ISBN-10 is 1121562132). You are welcome to purchase either of the two formats (or both if you prefer). This half-term, 1-module course is designed to help the law student develop an understanding of the accounting information presented in corporate financial statements, and in particular, how and why financial reports convey information about a companys past performance and its future prospects. 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. To facilitate class discussion and learning, problems from the textbook will be assigned for each class session. Please try to work out the assigned problems before class and be prepared to discuss the problems and solutions in class. Class discussion in this course is designed to enhance your ability to discuss and think about accounting concepts. It is not a test of your ability to get the answers right on your own. Learning in this course is enhanced by trying out assigned problems (even if one sometimes gets them wrong) and participating in class discussion of the students solutions. There will be an open-book exam given at the end of the course. To the extent permitted by HLS rules, your class participation will be used in resolving and assigning grades. Instructor: Bala Dharan is Robert B. and Candice J. Haas Visiting Professor at Harvard Law School. He is also a Research Affiliate at MIT Sloan School of Management and a Vice President at Charles River Associates, a litigation consulting firm. He has been teaching at HLS since 2008. He has been a professor at Rice University and Northwestern University, and a visiting professor at MIT, Harvard Business School, and University of California, Berkeley. He has published widely in major accounting and finance journals, and is the co-author of four editions of textbooks. He has been invited three times to testify before U.S. Congress on financial reporting issues. Professor Dharan has extensive business and litigation consulting experience in financial reporting and disclosures, transaction analysis, finance, financial markets, and valuation. He has served as an expert in several commercial litigation and international arbitration matters. CPA; ABV (Accredited in Business Valuation); CFF (Certified in Financial Forensics); M.S. 1977 and Ph.D. 1981 in Accounting, Carnegie Mellon University; MBA 1975, Indian Institute of Management, Ahmedabad; B. Tech 1973 (Chemical Engineering), Indian Institute of Technology, Madras.

Assignments References to chapters and problems below are to the Libby-Libby-Short 7e textbook. Additional readings or assignments will be posted on MyHLS and/or distributed in class. Session 1 (Sep. 12): Financial statements overview; Litigation and transaction applications Reading: Chapters 1 Review problems: E1-2, E1-4, E1-7, E1-12 Class discussion problems: P1-2, P1-3 Session 2 (Sep. 19): Investing and financing decisions and the balance sheet Reading: Chapter 2 Review problems: E2-5, E2-7, E2-15 Class discussion problems: P2-3, P2-4, CP2-5, CP2-6 Session 3 (Sep. 26): Operating decisions and the income statement Reading: Chapter 3 Review problems: E3-3, E3-4, E3-10, E3-11, E3-12 Class discussion problems: P3-6, CP3-2 (Use the 10-K for FY 2010 filed 4/1/2011) Session 4 (Oct. 3): Accounting process and applications Reading: Chapter 4 Review problems: E4-6, E4-11, E4-15 Class discussion problems: P4-3, CP4-6 Session 5 (Oct. 10): Statement of cash flows Reading: Chapters 13 Review problems: E13-4, E13-7, E13-8 Class discussion problems: E13-11, P13-6, CP13-5 Session 6 (Oct. 17): Course review Reading: Chapters 1-4 and 13 review Review problems: COMP4-1, CP4-8 Exam: October 24, 5 pm to 7:30 pm. Open book plus material posted to MyHLS. Room TBA.

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