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Notes and Articles

Hawkins, David F., and Jacob Cohen. “The Balance Sheet.” Note 9-101-108. Boston: Harvard Business School, 2001.

Discusses the accounting equation and defines common terms found in the statement. Also provides an example of the balance sheets of Coca-Cola Co., Ariba, Inc., and Safeway, Inc.

Hawkins, David F., and Jacob Cohen. “The Statement of Cash Flows.” Note 9-101-107. Boston: Harvard Business School, 2001.

Discusses the components of the statement of cash flows and its direct and indirect format of presentation. Also briefly explains the difference between cash and accrual accounting and provides examples of Standard Microsystems Corp. and Intel Corp.

Kaplan, Robert S., and David P. Norton. “The Balanced Scorecard: ...

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