Overviews and lecture note slides are available for most lectures. The additional materials shown below were handed out in class.
| LEC # | TOPICS | OVERVIEW | NOTES | HANDOUTS |
|---|---|---|---|---|
| 1 | Overview Acknowledgement is hereby given to Professor G. Peter Wilson for his authorship of the following works incorporated into this slideshow:
| (PDF) | (PDF) | |
| 2 | Principles of Accrual Accounting | (PDF) | (PDF) | |
| 3 | Elements of an Annual Report and Financial Ratios | (PDF) | ||
| 4 | Revenue Recognition | (PDF) | (PDF) | |
| 5 | Revenue Recognition | (PDF) | (PDF) | |
| 6 | Inventory / Cost of Goods Sold | (PDF) | (PDF) | |
| 7 | Long-Term Assets / Depreciation | (PDF) | (PDF) | |
| 8 | Matching Principle for PP&E | (PDF) | ||
| 9 | Statement of Cash Flow | (PDF) | (PDF) | Exercise for Preparing the Statement of Cash Flows (PDF) Note on Cash Flow Statements (PDF) |
| 10 | Additional Discussion of Topics | (PDF) | ||
| 11 | Accounting for Taxes | (PDF) | (PDF) | |
| 12 | Marketable Securities | (PDF) | (PDF) | |
| 13 | Current Liabilities / Long-Term Debt | (PDF) | (PDF) | Class Preparation Questions (PDF) |
| 14 | Long-Term Debt | (PDF) | (PDF) | |
| 15 | Leases and Off-Balance Sheet Financing | (PDF) | (PDF) | |
| 16 | Introduction to Cost Concepts | (PDF) | (PDF) | |
| 17 | Activity-Based Costing | (PDF) | ||
| 18 | Moving Beyond ABC | (PDF) | ||
| 19 | Managerial Accounting and Financial Reporting | (PDF) | ||
| 20 | Wrap-up | (PDF) |