# Lecture Notes

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