Introduction to Financial and Managerial Accounting

Lecture Notes

LEC #	TOPICS
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