Corporate Financial Accounting

Pratt, J. Financial Accounting in an Economic Context. 5th ed. Cincinnati, Ohio: John Wiley & Sons, 2003. ISBN: 0470000465. (Hereafter cited as “Pratt”)

Wilson, David A. “Chemalite, Inc.” Boston, MA: Harvard Business School, 1976. Case No. 9-177-078.

Bruns, William J., Jr. and Susan S. Harmeling. “Circuit City Stores, Inc. (A).” Boston, MA: Harvard Business School, 1990. Case No. 9-191-086, 1-11.

Bruns, William J., Jr. and Eric J. Petro. “Depreciation at Delta and Pan Am.” Boston, MA: Harvard Business School, 1989. Case No. 9-190-035.

Bruns, William J., Jr. and Susan S. Harmeling. “Accounting for Frequent Fliers.” Boston, MA: Harvard Business School, 1991. Case No. 9-192-040.

Bruns, William J., Jr. “Brief Introduction to Cost Accounting.” Boston, MA: Harvard Business School, 1991. Case No. 9-192-068.

Bruns, William J., Jr. “Activity Accounting - Another Way to Measure Costs.” Boston, MA: Harvard Business School, 1992. Case No. 9-193-044.

Cooper, Robin, Peter B. B. Turney, and Christopher D. Ittner. “Seligram, Inc. Electronic Testing Operations.” Boston, MA: Harvard Business School, 1988. Case No. 9-189-084.

Merchant, Kenneth A. and Lourdes Ferreira. “Scovill, Inc. NuTone Housing Group.” Boston, MA: Harvard Business School, 1985. Case No. 9-186-136.

Kerr, Steven. “An Academy Classic: On the Folly of Rewarding A, While Hoping for B. (1992)” Academy of Management Executive 9, no. 1 (1995).

Bruns, William J., Jr. “Destin Brass.” Boston, MA: Harvard Business School, 1989. Case No. 9-190-089.

Stickney, C., and R. Weil. Financial Accounting: An Introduction to Concepts, Methods, and Uses. 8th ed. Fort Worth: The Dryden Press, 1997. ISBN: 9780030182686.

Bazley, J. S., L. A. Nikolai, and H. B. Grove. Financial Accounting: Concepts and Uses. 3rd ed. Cincinnati, Ohio: South-Western College Publishers, 1995. ISBN: 0538839228.

Hoskin, R. Financial Accounting: A User Perspective. 2nd ed. Toronto: John Wiley & Sons, 1997. ISBN: 0471172359.

Kieso, D., and J. Weygandt. Intermediate Accounting. 9th ed. New York: John Wiley & Sons, 1998. ISBN: 0471641839.

LEC #: 1 · TOPICS: Overview of the course, Administrative matters, Discussion of Accounting Framework · READINGS: Pratt: skim Ch. 1, incl. Appendix 1A

LEC #: 2 · TOPICS: The Balance Sheet and the Recording of Transactions · READINGS: Pratt: Ch. 2 and 3, skim Ch. 5 Do: P2-1, E3-3 Opt: P2-3, P2-4, P2-9

LEC #: 3 · TOPICS: The Income Statement and Principles of Accrual Accounting · READINGS: Pratt: Ch. 2 and 3, skim Ch. 3 Do: P2-2, E2-4

LEC #: 4 · TOPICS: The Income Statement and Principles of Accrual Accounting (cont.) · READINGS: Pratt: Ch. 3 and 4, skim Appendix 4A Do: P3-7, E4-19, E4-2

LEC #: 5 · TOPICS: The Accounting Process · READINGS: Case: Chemalite, Inc.

LEC #: 6 · TOPICS: Revenue Recognition · READINGS: Pratt: Ch. 3 (pp. 83-85) and Ch. 6 Do: E6-6, E6-8

LEC #: 7 · TOPICS: Revenue Recognition (cont.) · READINGS: Case: Circuit City Pratt: Ch. 6

LEC #: 8 · TOPICS: Inventory/Cost of Goods Sold · READINGS: Pratt: Ch. 7 Do: P7-4, P7-9

LEC #: 9 · TOPICS: Statement of Cash Flow · READINGS: Pratt: Ch. 14 Do: P14-2, E14-8

LEC #: 12 · TOPICS: Long-term Assets/Depreciation (Deferred Taxes) · READINGS: Pratt: Ch. 9, incl. App. 9A and 10B, pp. 439-442 Do: E9-5, E9-18, E10-11

LEC #: 13 · TOPICS: Matching Principle for PP&E · READINGS: Case: Depreciation at Delta and Pan Am

LEC #: 14 · TOPICS: Marketable Securities (Deferred Taxes) · READINGS: Pratt: Ch. 8 (through p. 332) Do: E8-2, E8-5, P8-6

LEC #: 15 · TOPICS: Marketable Securities, Time Value of Money · READINGS: Pratt: Appendix B Do: EB-11, EB-14

LEC #: 16 · TOPICS: Long Term Debt · READINGS: Pratt: Ch. 11 through p. 476 Appendix 11A Do: E11-5, E11-9

LEC #: 17 · TOPICS: Leases and Off-Balance Sheet Financing · READINGS: Pratt: Ch. 11 (p. 483 to end) Do: P11-13, P11-14

LEC #: 18 · TOPICS: Current Liabilities and Contingencies · READINGS: Case: Accounting for Frequent Fliers Pratt: Ch. 10

LEC #: 21 · TOPICS: Intangibles and Business Combinations · READINGS: Pratt: Ch. 8, pp. 332-339 Do: P8-10, P8-14

LEC #: 22 · TOPICS: Introduction to Cost Concepts · READINGS: CP: A Brief Introduction to Cost Accounting; Activity Accounting: Another Way to Measure Costs; On the Folly of Rewarding A, While Hoping for B

LEC #: 23 · TOPICS: Indirect Allocation of Costs, Destin Brass · READINGS: Case: Destin Brass Products

LEC #: 24 · TOPICS: ABC, Destin Brass · READINGS: Case: Destin Brass Products

LEC #: 25 · TOPICS: Managerial Accounting Wrap-up, Seligram Discussion · READINGS: Case: Seligram Inc. Electronic Testing Operations

Pratt, J. Financial Accounting in an Economic Context . 5th ed. John Wiley & Sons, 2003. ISBN: 0470000465. (Hereafter cited as “ Pratt ”)

Stickney, C., and R. Weil. Financial Accounting: An Introduction to Concepts, Methods, and Uses. 10th ed. Fort Worth: The Dryden Press, 1997. ISBN: 0030182727.