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Calendar

KEY DATES

LEC #

TOPICS Overview of the course, Administrative matters, Discussion of Accounting Framework The Balance Sheet and the Recording of Transactions The Income Statement and Principles of Accrual Accounting The Income Statement and Principles of Accrual Accounting (cont.)

The Accounting Process

Problem sets 1 and 2 due (Case write-up)

6 7 8 9 10 11 12 13 14

Revenue Recognition Revenue Recognition (cont.) Inventory/Cost of Goods Sold Statement of Cash Flow More on the Statement of Cash Flows/Exam Review First Exam Long-term Assets/Depreciation (Deferred Taxes) Matching Principle for PP&E Marketable Securities (Deferred Taxes) Problem set 4 due Problem set 3 due

LEC # 15

TOPICS Marketable Securities, Time Value of Money

KEY DATES

16

Long Term Debt

Problem set 5 due (Case write-up) Problem set 6 due

17 18 19 20 21 22 23 24 25 26

Leases and Off-Balance Sheet Financing Current Liabilities and Contingencies Midterm 2 Review Second Exam Intangibles and Business Combinations Introduction to Cost Concepts Indirect Allocation of Costs, Destin Brass ABC, Destin Brass Managerial Accounting Wrap-up, Seligram Discussion Course Review/Wrap-up Final Exam (Comprehensive in scope) Problem set 8 due (Case write-up) Problem set 7 due

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