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