This overview of 15.514 shows the topics covered and the assignment due dates.
| LEC # | TOPICS | KEY DATES |
|---|---|---|
| 1 | Overview | |
| 2 | Principles of Accrual Accounting | |
| 3 | Elements of an Annual Report and Financial Ratios | PSet 1 |
| 4 | Revenue Recognition | |
| 5 | Revenue Recognition | PSet 2 |
| 6 | Inventory / Cost of Goods Sold | |
| 7 | Long-Term Assets / Depreciation | |
| 8 | Matching Principle for PP&E | PSet 3 |
| 9 | Statement of Cash Flow | |
| 10 | Additional Discussion of Topics | |
| 11 | Accounting for Taxes | |
| 12 | Marketable Securities | |
| 13 | Current Liabilities / Long-Term Debt | PSet 4 |
| 14 | Long-Term Debt | |
| 15 | Leases and Off-Balance Sheet Financing | |
| 16 | Introduction to Cost Concepts | |
| 17 | Activity-Based Costing | |
| 18 | Moving Beyond ABC | |
| 19 | Managerial Accounting and Financial Reporting | |
| 20 | Wrap-up |
