Introduction to Financial and Managerial Accounting

Introduction to Financial and Managerial Accounting
Course Description:
This course studies basic concepts of financial and managerial reporting. The viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them.
Lecture Notes:
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)
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)
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)