Calendar

                       

This overview of 15.514 shows the topics covered and the assignment due dates.

LEC # TOPICS KEY DATES
1 Overview
2 Principles of Accrual Accounting
3 Elements of an Annual Report and Financial Ratios PSet 1
4 Revenue Recognition
5 Revenue Recognition PSet 2
6 Inventory / Cost of Goods Sold
7 Long-Term Assets / Depreciation
8 Matching Principle for PP&E PSet 3
9 Statement of Cash Flow
10 Additional Discussion of Topics
11 Accounting for Taxes
12 Marketable Securities
13 Current Liabilities / Long-Term Debt PSet 4
14 Long-Term Debt
15 Leases and Off-Balance Sheet Financing
16 Introduction to Cost Concepts
17 Activity-Based Costing
18 Moving Beyond ABC
19 Managerial Accounting and Financial Reporting
20 Wrap-up