Tutorial | June 2005

Prematriculation Financial Accounting Tutorial/Module

by David F. Hawkins, Paul M. Healy and Ratna G. Sarkar


The Financial Accounting course is an introduction to the fundamental concepts of financial accounting in a management context. The course describes the business activities for Global Grocer, a small retail franchise specializing in gourmet foods and specialty kitchen implements from all over the world. In the course, students follow the story of Global Grocer from its inception through the first year of operation. The course teaches students how accounting systems are used to record the day-to-day economic activities of a business and places special emphasis on understanding accounting terminology. Students learn fundamental accounting concepts and then apply those concepts in a detailed examination of the financial statements used to describe the business. Throughout the course, students are presented with real-world challenges that require them to interpret the financial data to find answers.

Keywords: Accounting; Performance; Financial Statements;


"Prematriculation Financial Accounting Tutorial/Module." Harvard Business School Tutorial 105-708, June 2005.