Sei sulla pagina 1di 5

Readings

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")

Required Case Packet


Includes supplemental readings and Harvard Business School cases. (Hereafter cited as "CP") Required case studies are: Wilson, David A. "Chemalite, Inc." Boston, MA: Harvard Business School, 1976. Case No. 9-177-078. Bruns, William J., Jr. and Susan S. Harmeling. "Circuit City Stores, Inc. (A)." Boston, MA: Harvard Business School, 1990. Case No. 9-191-086, 1-11. Bruns, William J., Jr. and Eric J. Petro. "Depreciation at Delta and Pan Am." Boston, MA: Harvard Business School, 1989. Case No. 9-190-035. Bruns, William J., Jr. and Susan S. Harmeling. "Accounting for Frequent Fliers." Boston, MA: Harvard Business School, 1991. Case No. 9-192-040. Bruns, William J., Jr. "Brief Introduction to Cost Accounting." Boston, MA: Harvard Business School, 1991. Case No. 9-192-068. Bruns, William J., Jr. "Activity Accounting - Another Way to Measure Costs." Boston, MA: Harvard Business School, 1992. Case No. 9-193-044. Cooper, Robin, Peter B. B. Turney, and Christopher D. Ittner. "Seligram, Inc. Electronic Testing Operations." Boston, MA: Harvard Business School, 1988. Case No. 9-189-084. Merchant, Kenneth A. and Lourdes Ferreira. "Scovill, Inc. NuTone Housing Group." Boston, MA: Harvard Business School, 1985. Case No. 9-186-136. Kerr, Steven. "An Academy Classic: On the Folly of Rewarding A, While Hoping for B. (1992)" Academy of Management Executive 9, no. 1 (1995). Bruns, William J., Jr. "Destin Brass." Boston, MA: Harvard Business School, 1989. Case No. 9-190-089.

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

READINGS Pratt: Ch. 3 (pp. 83-85) and Ch. 6

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

Inventory/Cost of Goods Sold

Do: P7-4, P7-9 Opt: P7-6 Pratt: Ch. 14

Statement of Cash Flow

Do: P14-2, E14-8 Opt: E14-7

10 11

More on the Statement of Cash Flows/Exam Review First Exam

Do: E14-9, E14-10

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

READINGS Opt: P8-5

15

Marketable Securities, Time Value of Money

Pratt: Appendix B Do: EB-11, EB-14

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

23

LEC # TOPICS 24 25 26 ABC, Destin Brass Managerial Accounting Wrap-up, Seligram Discussion Course Review/Wrap-up Final Exam

READINGS Case: Destin Brass Products

Case: Seligram Inc. Electronic Testing Ope

Potrebbero piacerti anche