| LEC # | TOPICS | ASSIGNMENTS |
|---|---|---|
| 1 | Overview and Introduction - Setting the Stage and the Course Framework | Graded Assignment: Problem Set 1 (New England Bicycle) due at the beginning of class. Optional Problems: P2-1, P2-3, P2-4, P2-9 |
| 2 | Principles of Accrual Accounting | Graded Assignment: None. Optional Problems: P3-9, ID3-4, E4-5, E4-16, P4-14 |
| 3 | Elements of an Annual Report and Financial Ratios | Graded Assignment: None. Optional Problems: E5-13, P5-13, ID5-1, ID5-2, ID5-11 |
| 4 | Revenue Recognition and Accounts Receivable | Graded Assignment: Problem Set 2 due on day after Lecture 4. Optional Problems: P6-3, P6-4, P6-10 |
| 5 | Revenue Recognition | Graded Assignment: None. Optional Problems: See Session 4 |
| 6 | Accounting for Inventory and COGS | Graded Assignment: None. Optional Problems: P7-4, P7-6, P7-9 |
| 7 | The Matching Principle and Long-lived Assets | Graded Assignment: None. Optional Questions: E9-5, E9-18, BE9-3, ID9-7 |
| 8 | Matching Principle: Property, Plant, and Equipment | Graded Assignment: Problem Set 3 due on the day after Lecture 8. Optional Problems: See Previous Session |
| 9 | The Statement of Cash Flow | Graded Assignment: Problem Set 4 due three days after Lecture 9. Optional Problems: P14-2, E14-7, E14-8, E14-9, E14-10 |
| Midterm Exam | ||
| 10 | Accounting for Taxes | Graded Assignment: None. Optional Problems: E10-13, P10-9, P10-10, ID10-12 |
| 11 | Marketable Securities and Valuation Adjustments | Graded Assignment: Problem Set 5 due the day after Lecture 11. Optional Problems: P7-4, c; E8-2, E8-6, P8-5, P8-6, ID8-8 |
| 12 | Current Liabilities and Contingencies and an Introduction to Long-Term Debt | Graded Assignment: None. Optional Problems: E10-10, P10-2, P10-5, ID10-1, ID10-3 |
| 13 | Long-Term Debt | Graded Assignment: None. Optional Problems: E11-3, E11-5, E11-7, E11-9, E11-19 |
| 14 | Debt and Valuation | Graded Assignment: Problem Set 6 due at the beginning of class. Optional Questions: See Previous Session |
| 15 | Leases | Graded Assignment: None. Optional Problems: E11-8, E11-5, P11-15, ID11-6 |
| 16 | Stockholders' Equity | Graded Assignment: None. Optional Problems: BE 12-1, E12-1, ID 12-5 |
| 17 | Acquisitions | Graded Assignment: Problem Set 7 due on November 26, 2003. Optional Questions: P8-11, P8-12, P8-13, P8-14 |
| 18 | Current Issues in Financial Reporting | Graded Assignment: Problem Set 7, due at the beginning of class. Optional Questions: P8-16 |
| 19 | Introduction to FSA | Graded Assignment: Problem Set 8 due at the beginning of class. Optional Problems: None. |
| 20 | Course Review and Wrap-up | |
| Final Exam |








