15.515 | Fall 2003 | Graduate

Financial Accounting


1 Overview and Introduction - Setting the Stage and the Course Framework
2 Principles of Accrual Accounting
3 Elements of an Annual Report and Financial Ratios
4 Revenue Recognition and Accounts Receivable
5 Revenue Recognition
6 Accounting for Inventory and COGS
7 The Matching Principle and Long-lived Assets
8 Matching Principle: Property, Plant, and Equipment
9 The Statement of Cash Flow

Mid-term Exam
10 Accounting for Taxes
11 Marketable Securities and Valuation Adjustments
12 Current Liabilities and Contingencies and an Introduction to Long-Term Debt
13 Long-Term Debt
14 Debt and Valuation
15 Leases
16 Stockholders’ Equity
17 Acquisitions
18 Current Issues in Financial Reporting
19 Introduction to FSA
20 Course Review and Wrap-Up

Final Exam

Course Info

As Taught In
Fall 2003
Learning Resource Types
Lecture Notes
Problem Sets