294.46 sec. 1 - Introduction to Financial Accounting (Fall 2026)
Instructor: Susan Maria Biglieri (view instructor's teaching evaluations - degree students only)
View all teaching evaluations for this course - degree students only
Units: 1
Grading Designation: Credit Only
Mode of Instruction: In-Person
Meeting:
W 3:35 PM - 5:25 PM
Location: Law 130
From August 19, 2026
To September 30, 2026
Course End: September 30, 2026
Class Number: 33122
Enrollment info:
Enrolled: 10
Waitlisted: 0
Enroll Limit: 39
As of: 06/27 10:49 AM
This course covers financial statement basics, with the objective of not only learning to read, understand, and analyze balance sheets, income statements, statements of cash flows, and notes to financial statements, but also to prepare them. Emphasis will be placed on how these financial statements provide insight into business performance for various audiences, including management teams, investors, and other stakeholders.
The course will cover key accounting concepts, including generally accepted accounting principles (GAAP), accrual accounting, debits and credits, and journal and adjusting entries. Students will develop an understanding of how underlying business transactions flow through the accounting system and ultimately impact financial reporting.
Additional topics will include learning how to prepare and interpret a capitalization table, understanding pre-money versus post-money valuation, ownership and dilution, and common paths to liquidity. Discussions of current financial trends in venture capital and technology companies will be incorporated throughout the course. In addition, students will analyze current earnings releases to connect accounting concepts to real-world financial performance and market dynamics.
This course will consist of seven class meetings. To allow for a makeup class in the event of unforeseen circumstances, an automatic makeup session is scheduled for the eighth week.
The course is taught by Sue Biglieri, current CFO/COO of Kleiner Perkins. Sue has spent over 30 years at the firm, serving as both Controller and CFO. She has additional experience in industry and previously worked as an auditor at EY. Sue is a graduate of the Berkeley Haas School of Business and is a CPA (retired).
Exam Notes: (TH) Take-home Final Exam
(Subject to change by faculty member only through the first two weeks of instruction)
Exam Length: 6 hours
Course Category: Business Law
If you are the instructor or their FSU, you may add a file like a syllabus or a first assignment.
Class materials may also be available on bCourses.berkeley.edu
Readers:
No reader.
Books:
Instructor has not yet confirmed their textbook order, please check back later.