Financial Accounting

Lecture Notes

SES #	TOPICS
L1	Overview and Introduction to Financial Statements (PDF) Administrative Matters, Discussion of Accounting Framework
L2	The Balance Sheet (PDF)
L3	The Income Statement and Principles of Accrual Accounting (PDF)
L4	The Accrual Accounting Process of Preparing Financial Statements (PDF)
L5	The Accrual Accounting Process of Preparing Financial Statements (cont.) (PDF)
L6	The Accounting Process
L7	Statement of Cash Flows (PDF)
L8	Statement of Cash Flows (cont.) Financial Statement Analysis (PDF)
L9	Receivables and Revenue Recognition (PDF)
L10	Receivables and Revenue Recognition (cont.) (PDF)
L11	Inventories (PDF)
L12	Long-lived Assets (PDF)
L13	Matching Principle for PP&E (PDF)
L14	Current Liabilities and Contingencies (PDF)
L15	Time Value of Money (PDF) Long-term Debt (PDF)
L16	Long-term Debt and Leases (PDF)
L17	Deferred Taxes (PDF) Marketable Securities (PDF)
L18	Investments, and Business Combinations (PDF)
L19	Business Combinations and Course Review (PDF)