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)

Course Info

Learning Resource Types

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assignment Problem Sets
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