本课程网页有一套完备的课堂讲稿，辅以课堂讨论与课堂派发的讲义，可协助同学们通过本课程的“五大要求”。我们提供整套以往用作随堂考和期中考的试题作参考之用，兼附解答参考。

Helping students achieve the five course challenges is a thorough set of lecture notes, complemented by class overviews and necessary handouts. A complete quiz and midterm exam are also available, with solutions.

15.514深入介绍如何为投资者（外界使用者）与管理主管（内部使用者）准备和分析财务资讯，并介绍如何利用财务资讯工具作系统支援与项目开发。课程采取决策者对财务会计的角度出发，目的在训练同学建立一个思想架构去了解各种财务，管理，和税务报表。 15.514限收系统设计与管理的学生。

15.514 is an intensive introduction to the preparation and interpretation of financial information for investors (external users) and managers (internal users) and to the use of financial instruments to support system and project creation. The course adopts a decision-maker perspective on accounting and finance with the goal of helping students develop a framework for understanding financial, managerial, and tax reports. 15.514 is restricted to System Design and Management students.

Acknowledgement is hereby given to Professor G. Peter Wilson for his authorship of the following content in this course:

• The Five Challenges (see Syllabus and Lecture 1)
• "What Do Intel and Accountants Have in Common?" (see Lecture 1)
• A Conceptual Framework for Financial Accounting (see Lecture 1)