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Financial and Managerial Accounting >> Content Detail



Study Materials



Readings

For the readings, Pratt refers to the course textbook: Pratt, J.  Financial Accounting in an Economic Context. 5th ed. John Wiley & Sons, Inc. CP stands for Case Pack, which includes supplemental readings and cases. Additional material is from the Intel 2002 Annual Report, which can be downloaded from their web site.

LEC #TOPICSREADINGS
1OverviewPratt: Chap. 1-2 (including Appendix 1A)
2Principles of Accrual AccountingPratt: Chap. 3-4
3Elements of an Annual Report and Financial RatiosPratt: Chap. 3 & 5

Intel 2002 Annual Report - all
4Revenue RecognitionPratt: Chap. 6, review Chap. 3 (especially pp. 83-85) and Chap. 5 (p. 126)

Intel: Notes
5Revenue RecognitionBruns Jr., William J., and Susan S. Harmeling. Circuit City Stores, Inc (A). Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-191-086.
6Inventory / Cost of Goods SoldPratt: Chap. 7, Intel p. 26

CP: Understanding LIFO / FIFO
7Long-Term Assets / DepreciationPratt: Chap. 9, Chap. 4 (pp. 118-130)

Intel: Property, plant and equipment, advertising

Skim in the CP: Wilson, G. Peter. Understanding the Statement of Cash Flows. Boston, MA: Harvard Business School Publishing, 1992. Note No. 9-193-027.
8Matching Principle for PP&EBruns Jr., William J., and Eric J. Petro. Depreciation at Delta and Pan Am (A). Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-190-035.
9Statement of Cash FlowPratt: Chap. 14

Intel: Cash flow statement

CP: Wilson, G. Peter. Understanding the Statement of Cash Flows. Boston, MA: Harvard Business School Publishing, 1992. Note No. 9-193-027.
10Additional Discussion of Topics
11Accounting for TaxesPratt: Appendix 10B

Intel: Provision for income taxes
12Marketable SecuritiesPratt: Chap. 8 (through p. 332)

Intel: Investments
13Current Liabilities / Long-Term DebtPratt: Chap. 10

Bruns Jr., William J., and Susan S. Harmeling. Accounting for Frequent Fliers. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-192-040.
14Long-Term DebtPratt: Chap. 1 through 484, Appendix B

Intel: Notes
15Leases and Off-Balance Sheet FinancingPratt: Chap. 11 (p. 484 to end, review Appendix B)
16Introduction to Cost Concepts

CP: Bruns Jr., William J. Brief Introduction to Cost Accounting. Boston, MA: Harvard Business School Publishing, 1993. Note No. 9-192-068.

CP: Bruns Jr., William J. Activity Accounting--Another Way to Measure Costs. Boston, MA: Harvard Business School Publishing, 1993. Note No. 9-193-044.

17Activity-Based CostingCP: Cooper, Robin, and Karen H. Wruck. Siemens Electric Motor Works (A): Process-Oriented Costing. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-189-089.
18Moving Beyond ABC

CP: Kaplan, Robert S. One Cost System Isn't Enough. Boston, MA: Harvard Business Review, 1988.

CP: Cooper, Robin, Peter B.B. Turney, and Christopher Ittner. Seligram Inc.: Electronic Testing Operations. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-189-084.

19Managerial Accounting and Financial ReportingCP: Merchant, Kenneth A., and Lourdes Ferreira. Scovill Inc.: NuTone Housing Group. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-186-136.
20Wrap-up

 








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