| 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) |