Financial and Managerial Accounting

Financial and Managerial Accounting

Course Description:
an intensive introduction to the preparation and interpretation of financial information for investors (external users) and managers (internal users) and to the use of financial instruments to support system and project creation. The course adopts a decision-maker perspective on accounting and finance with the goal of helping students develop a framework for understanding financial, managerial, and tax reports.

Lecture Notes:
1 Overview(PDF) (PDF)
2 Principles of Accrual Accounting (PDF) (PDF)
3 Elements of an Annual Report and Financial Ratios (PDF)

4 Revenue Recognition (PDF) (PDF)
5 Revenue Recognition (PDF) (PDF)
6 Inventory / Cost of Goods Sold (PDF) (PDF)
7 Long-Term Assets / Depreciation (PDF) (PDF)
8 Matching Principle for PP&E (PDF)

9 Statement of Cash Flow (PDF) (PDF)
Exercise for Preparing the Statement of Cash Flows (PDF)

Note on Cash Flow Statements (PDF)
10 Additional Discussion of Topics (PDF)
11 Accounting for Taxes (PDF) (PDF)
12 Marketable Securities (PDF) (PDF)
13 Current Liabilities / Long-Term Debt (PDF) (PDF)
Class Preparation Questions (PDF)

14 Long-Term Debt (PDF) (PDF)
15 Leases and Off-Balance Sheet Financing (PDF) (PDF)
16 Introduction to Cost Concepts (PDF) (PDF)
17 Activity-Based Costing (PDF)
18 Moving Beyond ABC (PDF)
19 Managerial Accounting and Financial Reporting (PDF)
20 Wrap-up