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Financial Accounting >> Content Detail



Calendar / Schedule



Calendar

The calendar below provides information on the course's lecture (L), recitations (R) and exam (E) sessions.

SES #LECTURE TOPICSRECITATION TOPICSKEY DATES
L1Overview and Introduction to Financial Statements

Administrative Matters, Discussion of Accounting Framework
L2The Balance Sheet
R1Highlights of Introductory Topics: Financial Accounting, Balance Sheet, Income Statement, etc.

Review of Technical Items
L3The Income Statement and Principles of Accrual Accounting
L4The Accrual Accounting Process of Preparing Financial StatementsProblem set #1 due
L5/R2The Accrual Accounting Process of Preparing Financial Statements (cont.)Journal Entry and T-account

Cash vs. Accrual Accounting

Accounting Entry for Sales, Adjusting Entries, and Closing Entries
L6The Accounting ProcessProblem set #2 due
L7Statement of Cash Flows
L8/R3Statement of Cash Flows (cont.)

Financial Statement Analysis
Statement of Cash Flows

Indirect Approach
L9Receivables and Revenue Recognition
L10/R4Receivables and Revenue Recognition (cont.)Midterm ReviewProblem set #3 due
L11Inventories
L12Long-lived Assets
R5Accounting for Inventory LIFO and FIFO
E1Mid-term Exam
L13/R6Matching Principle for PP&EAccounting for Long Lived Assets Time Value of Money
L14Current Liabilities and Contingencies
L15Time Value of Money

Long-term Debt
L16Long-term Debt and LeasesProblem set #4 due
L17/R7Deferred Taxes

Marketable Securities
Marketable Securities

Bonds

Leases

Deferred Tax
L18Investments, and Business CombinationsProblem set #5 due (two days after L18)
L19Business Combinations and Course Review
E2Final Exam

 








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