Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
In addition to the bibliography of readings used in the course, see the readings by session below.
Required Text
Pratt, J. Financial Accounting in an Economic Context. 5th ed. Cincinnati, Ohio: John Wiley & Sons, 2003. ISBN: 0470000465. (Hereafter cited as "Pratt")
Supplementary Texts
Stickney, C., and R. Weil. Financial Accounting: An Introduction to Concepts, Methods, and Uses. 8th ed. Fort Worth: The Dryden Press, 1997. ISBN: 9780030182686. Bazley, J. S., L. A. Nikolai, and H. B. Grove. Financial Accounting: Concepts and Uses. 3rd ed. Cincinnati, Ohio: South-Western College Publishers, 1995. ISBN: 0538839228. Hoskin, R. Financial Accounting: A User Perspective. 2nd ed. Toronto: John Wiley & Sons, 1997. ISBN: 0471172359. Kieso, D., and J. Weygandt. Intermediate Accounting. 9th ed. New York: John Wiley & Sons, 1998. ISBN: 0471641839.
Readings by Session
Note on text problems: "Do" are problems that will help you prepare for class; but they do not have to be submitted. "Opt" are problems that you could optionally do if you want more material to study. LEC # TOPICS 1 Overview of the course, Administrative matters, Discussion of Accounting Framework READINGS Pratt: skim Ch. 1, incl. Appendix 1A Pratt: Ch. 2 and 3, skim Ch. 5 2 The Balance Sheet and the Recording of Transactions Do: P2-1, E3-3 Opt: P2-3, P2-4, P2-9 Pratt: Ch. 2 and 3, skim Ch. 3 3 The Income Statement and Principles of Accrual Accounting Do: P2-2, E2-4 Opt: E2-12, ID2-7 Pratt: Ch. 3 and 4, skim Appendix 4A 4 The Income Statement and Principles of Accrual Accounting (cont.) Do: P3-7, E4-19, E4-2 Opt: E4-5, E4-16 5 The Accounting Process Case: Chemalite, Inc.
LEC # TOPICS
Revenue Recognition
Do: E6-6, E6-8 Opt: P6-7 Case: Circuit City Pratt: Ch. 6
Revenue Recognition (cont.) Do: P6-3, P6-4 Opt: P6-10 Pratt: Ch. 7
10 11
Pratt: Ch. 9, incl. App. 9A and 10B, pp. 43 12 Long-term Assets/Depreciation (Deferred Taxes) Do: E9-5, E9-18, E10-11 Opt: ID9-7, BE9-3, P10-8 13 14 Matching Principle for PP&E Marketable Securities (Deferred Taxes) Do: E8-2, E8-5, P8-6 Case: Depreciation at Delta and Pan Am Pratt: Ch. 8 (through p. 332)
LEC # TOPICS
15
Pratt: Ch. 11 through p. 476 Appendix 11 16 Long Term Debt Do: E11-5, E11-9 Opt: E11-3, E11-18 Pratt: Ch. 11 (p. 483 to end) 17 Leases and Off-Balance Sheet Financing Do: P11-13, P11-14 Opt: ID11-6 Case: Accounting for Frequent Fliers Pratt: Ch. 10 18 Current Liabilities and Contingencies Do: E10-9, P10-2 Opt: P10-5, ID10-1, ID10-3 19 20 21 Midterm 2 Review Second Exam Pratt: Ch. 8, pp. 332-339 Intangibles and Business Combinations Do: P8-10, P8-14 22 Introduction to Cost Concepts Indirect Allocation of Costs, Destin Brass
CP: A Brief Introduction to Cost Accountin Accounting: Another Way to Measure Co Folly of Rewarding A, While Hoping for B Case: Destin Brass Products
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LEC # TOPICS 24 25 26 ABC, Destin Brass Managerial Accounting Wrap-up, Seligram Discussion Course Review/Wrap-up Final Exam