15.501 | Spring 2004 | Undergraduate

Introduction to Financial and Managerial Accounting

Lecture Notes

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

Course Info

As Taught In
Spring 2004
Learning Resource Types
Problem Sets with Solutions
Exams with Solutions
Lecture Notes