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