Introduction to Accounting and Corporate Financial Reports
LAW-20001A, Harvard Law School, 2012 Fall Term 1
8/10/2012Professor Bala G. Dharan, Ph.D., CPA. Langdell 318, email@example.com, 617-495-2955(office), 617-416-3447 (mobile). Faculty Assistant: Margaret (Peggie) Flynn, Areeda 234,firstname.lastname@example.org, 617-496-2074. Classes meet on Wednesdays 5 to 7 pm. Textbook:
Introduction to Accounting,
a custom text book based on
byLibby, Libby and Short 7e, McGraw-Hill. It can be purchased from the HLS Coop as a 2-sidedcolor printed book, or from www.mcgrawhillcreate.com/shop as a PDF file e-book. The customprinted book version’s ISBN-13 is 9781121562165 (ISBN-10 is 1121562167). The custom e-book version’s ISBN-13 is 9781121562134 (ISBN-10 is 1121562132). You are welcome topurchase 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, howand why financial reports convey information about a company’s past performance and its futureprospects. The course will be relevant for students in the Law and Business program of study, aswell as to others who wish to learn the basic language of financial reports and their use incorporate transactions, capital markets, and commercial litigation. To facilitate class discussionand learning, problems from the textbook will be assigned for each class session. Please try towork out the assigned problems before class and be prepared to discuss the problems andsolutions in class. Class discussion in this course is designed to enhance your ability to discussand think about accounting concepts. It is not a test of your ability to get the answers right onyour own. Learning in this course is enhanced by trying out assigned problems (even if onesometimes 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 HLSrules, 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 LawSchool. He is also a Research Affiliate at MIT Sloan School of Management and a VicePresident at Charles River Associates, a litigation consulting firm. He has been teaching at HLSsince 2008. He has been a professor at Rice University and Northwestern University, and avisiting professor at MIT, Harvard Business School, and University of California, Berkeley. Hehas published widely in major accounting and finance journals, and is the co-author of foureditions of textbooks. He has been invited three times to testify before U.S. Congress onfinancial reporting issues. Professor Dharan has extensive business and litigation consultingexperience in financial reporting and disclosures, transaction analysis, finance, financial markets,and valuation. He has served as an expert in several commercial litigation and internationalarbitration matters. CPA; ABV (Accredited in Business Valuation); CFF (Certified in FinancialForensics); M.S. 1977 and Ph.D. 1981 in Accounting, Carnegie Mellon University; MBA 1975,Indian Institute of Management, Ahmedabad; B. Tech 1973 (Chemical Engineering), IndianInstitute of Technology, Madras.