The collections in this series are no meant to be comprehensive,but to present the fundamentals of business.Each collection contains several notes,and perhaps an article or two,that provide a framework for understanding a particular business topic or function.

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Welcome to the Business Fundamentals series from Harvard Business School Publishing! The readings in this collection were developed for the MBA and executive programs of Harvard Business School.These programs rely heavily on the case method of instruction, in which students analyze and discuss firsthand accounts of actual management situations.Students also learn the fundamentals of what managers do:how they measure performance,make choices,and organize their activities.At Harvard Business School,the fundamentals are often taught through background notes,which describe business processes,management techniques,and industries.

Introduction
The Accounting Framewokr,Financial Statements,and Some Accounting Concepts
Accounting for Current Assets
Accounting for Property,Plant,Equipment and Other Assets
A Note on Liabilities and Time
Introduction to Owners'Equity
Diversity in Accounting Principles
Auditors and Their Opinions
Introduction to Financial Ratios and Financial Statement Analysis