This course studies basic concepts of financial and managerial reporting. The viewpoint is that of readers of financial and managerialreports rather than the accountants who prepare them.
本课程学习财务和管理会计的基本概念。立足于财务和管理报告读者的角度，而非会计人员。
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Managerial writing comes in many different forms, from memos and reports to letters and email messages. These different forms are often called genres by writing experts.
People familiar with the matter said Citi had to present a plan of action about possible managerial changes to the board and regulators by the time it reports third-quarter results in October.