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.
- 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
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