For the readings, Pratt refers to the course textbook: Pratt, J. Financial Accounting in an Economic Context. 5th ed. John Wiley & Sons, Inc. CP stands for Case Pack, which includes supplemental readings and cases. Additional material is from the Intel 2002 Annual Report , which can be downloaded from their Web site.
| LEC # | TOPICS | READINGS |
|---|---|---|
| 1 | Overview | Pratt: Chap. 1-2 (including Appendix 1A) |
| 2 | Principles of Accrual Accounting | Pratt: Chap. 3-4 |
| 3 | Elements of an Annual Report and Financial Ratios |
Pratt: Chap. 3 & 5 Intel 2002 Annual Report - all |
| 4 | Revenue Recognition |
Pratt: Chap. 6, review Chap. 3 (especially pp. 83-85) and Chap. 5 (p. 126) Intel: Notes |
| 5 | Revenue Recognition | Bruns Jr., William J., and Susan S. Harmeling. Circuit City Stores, Inc (A). Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-191-086. |
| 6 | Inventory / Cost of Goods Sold |
Pratt: Chap. 7, Intel p. 26 CP: Understanding LIFO / FIFO |
| 7 | Long-Term Assets / Depreciation |
Pratt: Chap. 9, Chap. 4 (pp. 118-130) Intel: Property, plant and equipment, advertising Skim in the CP: Wilson, G. Peter. Understanding the Statement of Cash Flows. Boston, MA: Harvard Business School Publishing, 1992. Note No. 9-193-027. |
| 8 | Matching Principle for PP&E | Bruns Jr., William J., and Eric J. Petro. Depreciation at Delta and Pan Am (A). Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-190-035. |
| 9 | Statement of Cash Flow |
Pratt: Chap. 14 Intel: Cash flow statement CP: Wilson, G. Peter. Understanding the Statement of Cash Flows. Boston, MA: Harvard Business School Publishing, 1992. Note No. 9-193-027. |
| 10 | Additional Discussion of Topics | |
| 11 | Accounting for Taxes |
Pratt: Appendix 10B Intel: Provision for income taxes |
| 12 | Marketable Securities |
Pratt: Chap. 8 (through p. 332) Intel: Investments |
| 13 | Current Liabilities / Long-Term Debt |
Pratt: Chap. 10 Bruns Jr., William J., and Susan S. Harmeling. Accounting for Frequent Fliers. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-192-040. |
| 14 | Long-Term Debt |
Pratt: Chap. 1 through 484, Appendix B Intel: Notes |
| 15 | Leases and Off-Balance Sheet Financing | Pratt: Chap. 11 (p. 484 to end, review Appendix B) |
| 16 | Introduction to Cost Concepts |
CP: Bruns Jr., William J. Brief Introduction to Cost Accounting. Boston, MA: Harvard Business School Publishing, 1993. Note No. 9-192-068. CP: Bruns Jr., William J. Activity Accounting–Another Way to Measure Costs. Boston, MA: Harvard Business School Publishing, 1993. Note No. 9-193-044. |
| 17 | Activity-Based Costing | CP: Cooper, Robin, and Karen H. Wruck. Siemens Electric Motor Works (A): Process-Oriented Costing. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-189-089. |
| 18 | Moving Beyond ABC |
CP: Kaplan, Robert S. One Cost System Isn’t Enough. Boston, MA: Harvard Business Review, 1988. CP: Cooper, Robin, Peter B.B. Turney, and Christopher Ittner. Seligram Inc.: Electronic Testing Operations. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-189-084. |
| 19 | Managerial Accounting and Financial Reporting | CP: Merchant, Kenneth A., and Lourdes Ferreira. Scovill Inc.: NuTone Housing Group. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-186-136. |
| 20 | Wrap-up |
