Introduction to Financial and Managerial Accounting

Calendar

LEC #	TOPICS	KEY DATES
1	Overview of the course, Administrative matters, Discussion of Accounting Framework
2	The Balance Sheet and the Recording of Transactions
3	The Income Statement and Principles of Accrual Accounting
4	The Income Statement and Principles of Accrual Accounting (cont.)
5	The Accounting Process	Problem sets 1 and 2 due (Case write-up)
6	Revenue Recognition
7	Revenue Recognition (cont.)
8	Inventory/Cost of Goods Sold	Problem set 3 due
9	Statement of Cash Flow
10	More on the Statement of Cash Flows/Exam Review	Problem set 4 due
11	First Exam
12	Long-term Assets/Depreciation (Deferred Taxes)
13	Matching Principle for PP&E
14	Marketable Securities (Deferred Taxes)
15	Marketable Securities, Time Value of Money
16	Long Term Debt	Problem set 5 due (Case write-up) Problem set 6 due
17	Leases and Off-Balance Sheet Financing
18	Current Liabilities and Contingencies
19	Midterm 2 Review	Problem set 7 due
20	Second Exam
21	Intangibles and Business Combinations
22	Introduction to Cost Concepts
23	Indirect Allocation of Costs, Destin Brass
24	ABC, Destin Brass
25	Managerial Accounting Wrap-up, Seligram Discussion	Problem set 8 due (Case write-up)
26	Course Review/Wrap-up
	Final Exam (Comprehensive in scope)