This course focuses on the financial analysis skills lawyers need to better represent their clients on a variety of issues. As a foundation course in the Business Law Program, this course is also intended to acquaint the student with the rudiments of many business concepts that are explored in further depth in subsequent courses in the Program. Students with financial analysis experience (such as prior work experience in the field of investment banking or public accounting, and/or academic background in accounting and finance) may seek a waiver of this Program course requirement by submitting a waiver request form to the Records Office. A self-administered “placement test” is available to help students evaluate whether they want to seek a waiver. The "placement test" and waiver forms are available from the Records Office or via our website at:

Placement Test

Waiver Form

This is a two-unit course which will meet during the last 6 weeks of the semester.

The course begins with a review of selected accounting and financial concepts and the interpretation of financial information.  More advanced topics include business valuation methods, and calculating the return on capital, the cost of debt and the cost of equity. Some familiarity with basic accounting principles (see course description for Law 234 - Accounting for Lawyers) is assumed. Students with no quantitative training should be able to comfortably grasp the material because, at most, only basic high school-level algebra skills are needed.