Financial Accounting

Calendar

LEC #	TOPICS
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