| 1 |
Overview |
Pratt: Chap. 1-2 (including Appendix 1A) |
| 2 |
Principles of Accrual Accounting |
Pratt: Chap. 3-4 |
| 3 |
Elements of an Annual Report and Financial Ratios |
Pratt: Chap. 3 & 5
Intel 2002 Annual Report - all |
| 4 |
Revenue Recognition |
Pratt: Chap. 6, review Chap. 3 (especially pp. 83-85) and Chap. 5 (p. 126)
Intel: Notes |
| 5 |
Revenue Recognition |
Bruns Jr., William J., and Susan S. Harmeling. Circuit City Stores, Inc (A). Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-191-086. |
| 6 |
Inventory / Cost of Goods Sold |
Pratt: Chap. 7, Intel p. 26
CP: Understanding LIFO / FIFO |
| 7 |
Long-Term Assets / Depreciation |
Pratt: Chap. 9, Chap. 4 (pp. 118-130)
Intel: Property, plant and equipment, advertising
Skim in the CP: Wilson, G. Peter. Understanding the Statement of Cash Flows. Boston, MA: Harvard Business School Publishing, 1992. Note No. 9-193-027. |
| 8 |
Matching Principle for PP&E |
Bruns Jr., William J., and Eric J. Petro. Depreciation at Delta and Pan Am (A). Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-190-035. |
| 9 |
Statement of Cash Flow |
Pratt: Chap. 14
Intel: Cash flow statement
CP: Wilson, G. Peter. Understanding the Statement of Cash Flows. Boston, MA: Harvard Business School Publishing, 1992. Note No. 9-193-027. |
| 10 |
Additional Discussion of Topics |
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| 11 |
Accounting for Taxes |
Pratt: Appendix 10B
Intel: Provision for income taxes |
| 12 |
Marketable Securities |
Pratt: Chap. 8 (through p. 332)
Intel: Investments |
| 13 |
Current Liabilities / Long-Term Debt |
Pratt: Chap. 10
Bruns Jr., William J., and Susan S. Harmeling. Accounting for Frequent Fliers. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-192-040. |
| 14 |
Long-Term Debt |
Pratt: Chap. 1 through 484, Appendix B
Intel: Notes |
| 15 |
Leases and Off-Balance Sheet Financing |
Pratt: Chap. 11 (p. 484 to end, review Appendix B) |
| 16 |
Introduction to Cost Concepts |
CP: Bruns Jr., William J. Brief Introduction to Cost Accounting. Boston, MA: Harvard Business School Publishing, 1993. Note No. 9-192-068.
CP: Bruns Jr., William J. Activity Accounting--Another Way to Measure Costs. Boston, MA: Harvard Business School Publishing, 1993. Note No. 9-193-044.
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| 17 |
Activity-Based Costing |
CP: Cooper, Robin, and Karen H. Wruck. Siemens Electric Motor Works (A): Process-Oriented Costing. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-189-089. |
| 18 |
Moving Beyond ABC |
CP: Kaplan, Robert S. One Cost System Isn't Enough. Boston, MA: Harvard Business Review, 1988.
CP: Cooper, Robin, Peter B.B. Turney, and Christopher Ittner. Seligram Inc.: Electronic Testing Operations. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-189-084.
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| 19 |
Managerial Accounting and Financial Reporting |
CP: Merchant, Kenneth A., and Lourdes Ferreira. Scovill Inc.: NuTone Housing Group. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-186-136. |
| 20 |
Wrap-up |
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