Readings | Financial Accounting

SES # TOPICS READINGS PROBLEMS
L1 Overview and Introduction to Financial Statements

Administrative Matters, Discussion of Accounting Framework
Chapter 1 Do: 1-18, 1-21, 1-23

Opt: 1-19, 1-25, 1-29
L2 The Balance Sheet Chapter 2 Do: 2-11, 2-15, 2-20
L3 The Income Statement and Principles of Accrual Accounting Chapters 2 and 3 Do: 2-27 (Using the Balance Sheet Equation instead of T-accounts), 3-11, 3-21
L4 The Accrual Accounting Process of Preparing Financial Statements Chapters 2 and 3 Do: 2-30, 3-14, 3-19
L5 The Accrual Accounting Process of Preparing Financial Statements (cont.) Chapters 2 and 3 Do: 3-24, 3-27, 3-40
L6 The Accounting Process Case: Wilson, David A. "Chemalite, Inc." Boston, MA: Harvard Business School, 2003. Case No. 9-177-078.  
L7 Statement of Cash Flows Chapter 4, pp. 179-195, 210-214 Do: The Cash Flow Problem

Do: 4-19, 4-22, 4-23, 4-28 (Without a T-account worksheet)
L8 Statement of Cash Flows (cont.)

Financial Statement Analysis
Chapter 5 Do: Calculate Ratios for Gateway and Dell Computers

Do: 5-14, 5-17, 5-22, 5-28
L9 Receivables and Revenue Recognition Chapter 6 Do: 6-14, 6-16, 6-19
L10 Receivables and Revenue Recognition (cont.) Chapter 6 Do: 6-24, 6-26
L11 Inventories Chapter 7 Do: 7-25, 7-33, 7-38, 7-45
L12 Long-lived Assets Chapter 8 Do: 8-21, 8-24, 8-37
L13 Matching Principle for PP&E Chapter 8 (cont.)  
L14 Current Liabilities and Contingencies Chapter 9 (up to pp. 485)

Case: Bruns Jr., William J., and Eric J. Petro. "Depreciation at Delta and Pan Am." Boston, MA: Harvard Business School, 1993. Case No. 9-190-035.
 
L15 Time Value of Money

Long-term Debt
Case: Bruns Jr., William J., and Susan S. Harmeling. "Accounting for Frequent Fliers." Boston, MA: Harvard Business School, 1993. Case No. 9-192-040. Do: Assigned problems on Present Value Calculations, Chapter 9

Do: 9-26, 9-28, 9-33
L16 Long-term Debt and Leases Chapter 10 (up to p. 546) Do: 10-40, 10-41 
L17 Deferred Taxes

Marketable Securities
Chapter 10 (up to p. 556)

Chapter 11 (up to p. 608)
Do: 10-29, 10-30

Do: 11-41, 11-44
L18 Investments, and Business Combinations Chapter 11 (up to p. 635) Do: 11-25, 11-26
L19 Business Combinations and Course Review Chapter 11 (up to p. 635) Do: 11-52

 

Show Sidebar