| LEC # | TOPICS | KEY DATES |
|---|---|---|
| 1 | Overview of the course, Administrative matters, Discussion of Accounting Framework | |
| 2 | The Balance Sheet and the Recording of Transactions | |
| 3 | The Income Statement and Principles of Accrual Accounting | |
| 4 | The Income Statement and Principles of Accrual Accounting (cont.) | |
| 5 | The Accounting Process | Problem sets 1 and 2 due (Case write-up) |
| 6 | Revenue Recognition | |
| 7 | Revenue Recognition (cont.) | |
| 8 | Inventory/Cost of Goods Sold | Problem set 3 due |
| 9 | Statement of Cash Flow | |
| 10 | More on the Statement of Cash Flows/Exam Review | Problem set 4 due |
| 11 | First Exam | |
| 12 | Long-term Assets/Depreciation (Deferred Taxes) | |
| 13 | Matching Principle for PP&E | |
| 14 | Marketable Securities (Deferred Taxes) | |
| 15 | Marketable Securities, Time Value of Money | |
| 16 | Long Term Debt | Problem set 5 due (Case write-up) Problem set 6 due |
| 17 | Leases and Off-Balance Sheet Financing | |
| 18 | Current Liabilities and Contingencies | |
| 19 | Midterm 2 Review | Problem set 7 due |
| 20 | Second Exam | |
| 21 | Intangibles and Business Combinations | |
| 22 | Introduction to Cost Concepts | |
| 23 | Indirect Allocation of Costs, Destin Brass | |
| 24 | ABC, Destin Brass | |
| 25 | Managerial Accounting Wrap-up, Seligram Discussion | Problem set 8 due (Case write-up) |
| 26 | Course Review/Wrap-up | |
| Final Exam (Comprehensive in scope) |