Lecture Notes

Overviews and lecture note slides are available for most lectures. The additional materials shown below were handed out in class.

1 Overview

Acknowledgement is hereby given to Professor G. Peter Wilson for his authorship of the following works incorporated into this slideshow:
  • The Five Challenges (slides 4-5)
  • "What Do Intel and Accountants Have in Common?" (slides 9-16)
  • A Conceptual Framework for Financial Accounting (slide 17)
(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   (PDF)