Course Description
This course studies basic concepts of financial and managerial reporting. The viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them.
Lecture Notes
- Overview of the course, Administrative matters, Discussion of Accounting Framework
- The Balance Sheet and the Recording of Transactions
- The Income Statement and Principles of Accrual Accounting
- The Income Statement and Principles of Accrual Accounting (cont.)
- The Accounting Process
Source –
Roychowdhury, Sugata. 15.501 Introduction to Financial and Managerial Accounting, Spring 2004. (MIT OpenCourseWare: Massachusetts Institute of Technology),http://ocw.mit.edu/courses/sloan-school-of-management/15-501-introduction-to-financial-and-managerial-accounting-spring-2004 (Accessed 27 Feb, 2014). License: Creative Commons BY-NC-SA
