# Calendar

LEC # | TOPICS | KEY DATES
--- | --- | ---
1 | Overview of the course, Administrative matters, Discussion of Accounting Framework |
2 | The Balance Sheet and the Recording of Transactions |
3 | The Income Statement and Principles of Accrual Accounting |
4 | The Income Statement and Principles of Accrual Accounting (cont.) |
5 | The Accounting Process | Problem sets 1 and 2 due (Case write-up)
6 | Revenue Recognition |
7 | Revenue Recognition (cont.) |
8 | Inventory/Cost of Goods Sold | Problem set 3 due
9 | Statement of Cash Flow |
10 | More on the Statement of Cash Flows/Exam Review | Problem set 4 due
11 | First Exam |
12 | Long-term Assets/Depreciation (Deferred Taxes) |
13 | Matching Principle for PP&E |
14 | Marketable Securities (Deferred Taxes) |
15 | Marketable Securities, Time Value of Money |
16 | Long Term Debt | Problem set 5 due (Case write-up) Problem set 6 due
17 | Leases and Off-Balance Sheet Financing |
18 | Current Liabilities and Contingencies |
19 | Midterm 2 Review | Problem set 7 due
20 | Second Exam |
21 | Intangibles and Business Combinations |
22 | Introduction to Cost Concepts |
23 | Indirect Allocation of Costs, Destin Brass |
24 | ABC, Destin Brass |
25 | Managerial Accounting Wrap-up, Seligram Discussion | Problem set 8 due (Case write-up)
26 | Course Review/Wrap-up |
| Final Exam (Comprehensive in scope) |