15.501 企业财务会计 (Corporate Financial Accounting)

MIT Course 15 · Accounting · 会计学 · 课号 15.501

TL;DR

• 财务报表是企业经济活动与外部利益相关者的核心信息桥梁，遵循权责发生制与会计恒等式。
• 资产负债表反映财务状况存量，利润表衡量经营业绩流量，现金流量表揭示资金流动性真实性。
• 通过会计政策选择与应计项分析，识别管理层盈余管理动机并评估企业收益质量。

课程简介 / Description

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.

讲义 / Lecture Notes

• 1
  • Overview of the course, Administrative matters, Discussion of Accounting Framework (PDF)
• 2
  • The Balance Sheet and the Recording of Transactions (PDF)
• 3
  • The Income Statement and Principles of Accrual Accounting (PDF)
• 4
  • The Income Statement and Principles of Accrual Accounting (cont.) (PDF)
• 5
  • The Accounting Process (PDF)
• 6
  • Revenue Recognition (PDF)
• 7
  • Revenue Recognition (cont.) (PDF)
• 8
  • Inventory/Cost of Goods Sold (PDF)
• 9
  • Statement of Cash Flow (PDF)
• 10
  • More on the Statement of Cash Flows/Exam Review (PDF)
• 11
  • First Exam
• 12
  • Long-term Assets/Depreciation (Deferred Taxes) (PDF)
• 13
  • Matching Principle for PP&E (PDF)
• 14
  • Marketable Securities (Deferred Taxes) (PDF)
• 15
  • Marketable Securities, Time Value of Money (PDF)
• 16
  • Long Term Debt (PDF)
• 17
  • Leases and Off-Balance Sheet Financing (PDF)
• 18
  • Current Liabilities and Contingencies
• 19
  • Midterm 2 Review (PDF)
• 20
  • Second Exam
• 21
  • Intangibles and Business Combinations (PDF)
• 22
  • Introduction to Cost Concepts (PDF)
• 23
  • Indirect Allocation of Costs, Destin Brass (PDF)
• 24
  • ABC, Destin Brass (PDF)
• 25
  • Managerial Accounting Wrap-up, Seligram Discussion
• 26
  • Course Review/Wrap-up (PDF)
  • Final Exam

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