Publications
Publications
- June 2001 (Revised January 2006)
- HBS Case Collection
Mechanics of Financial Accounting, The
By: David F. Hawkins and Jacob Cohen
Abstract
Explains in simple terms and numerical examples how the language of accounting is spoken and communicated to financial statement users. Describes terms such as "debits," "credits," "journal entries," "t-accounts," and "financial statements."
Keywords
Citation
Hawkins, David F., and Jacob Cohen. "Mechanics of Financial Accounting, The." Harvard Business School Background Note 101-119, June 2001. (Revised January 2006.)