This overview of 15.514 shows the topics covered and the assignment due dates.
| LEC # |
TOPICS |
KEY DATES |
| 1 |
Overview |
|
| 2 |
Principles of Accrual Accounting |
|
| 3 |
Elements of an Annual Report and Financial Ratios |
PSet 1 |
| 4 |
Revenue Recognition |
|
| 5 |
Revenue Recognition |
PSet 2 |
| 6 |
Inventory / Cost of Goods Sold |
|
| 7 |
Long-Term Assets / Depreciation |
|
| 8 |
Matching Principle for PP&E |
PSet 3 |
| 9 |
Statement of Cash Flow |
|
| 10 |
Additional Discussion of Topics |
|
| 11 |
Accounting for Taxes |
|
| 12 |
Marketable Securities |
|
| 13 |
Current Liabilities / Long-Term Debt |
PSet 4 |
| 14 |
Long-Term Debt |
|
| 15 |
Leases and Off-Balance Sheet Financing |
|
| 16 |
Introduction to Cost Concepts |
|
| 17 |
Activity-Based Costing |
|
| 18 |
Moving Beyond ABC |
|
| 19 |
Managerial Accounting and Financial Reporting |
|
| 20 |
Wrap-up |
|
