15.511 财务会计基础 (Financial Accounting)

MIT Course 15 · Accounting · 会计学 · 课号 15.511

TL;DR

• 系统掌握以通用会计准则（GAAP）为基础的复式记账法与三大财务报表编制逻辑。
• 重点剖析收入确认、存货计价（FIFO/LIFO）及长期资产折旧摊销对利润分配的影响。
• 从报表使用者视角拆解企业流动性风险、长期偿债能力与资产营运效率。

课程简介 / Description

This six-week summer course teaches basic concepts of corporate financial accounting and reporting. This information is widely used in making investment decisions, corporate and managerial performance assessment, and valuation of firms. Students perform economics-based analysis of accounting information from the viewpoint of the users of accounting information (especially senior managers) rather than the preparer (the accountant). This course is restricted to MIT Sloan Fellows in Innovation and Global Leadership.

讲义 / Lecture Notes

• L1
  • Overview and Introduction to Financial Statements (PDF)
  • Administrative Matters, Discussion of Accounting Framework
• L2
  • The Balance Sheet (PDF)
• L3
  • The Income Statement and Principles of Accrual Accounting (PDF)
• L4
  • The Accrual Accounting Process of Preparing Financial Statements (PDF)
• L5
  • The Accrual Accounting Process of Preparing Financial Statements (cont.) (PDF)
• L6
  • The Accounting Process
• L7
  • Statement of Cash Flows (PDF)
• L8
  • Statement of Cash Flows (cont.)
  • Financial Statement Analysis (PDF)
• L9
  • Receivables and Revenue Recognition (PDF)
• L10
  • Receivables and Revenue Recognition (cont.) (PDF)
• L11
  • Inventories (PDF)
• L12
  • Long-lived Assets (PDF)
• L13
  • Matching Principle for PP&E (PDF)
• L14
  • Current Liabilities and Contingencies (PDF)
• L15
  • Time Value of Money (PDF)
  • Long-term Debt (PDF)
• L16
  • Long-term Debt and Leases (PDF)
• L17
  • Deferred Taxes (PDF)
  • Marketable Securities (PDF)
• L18
  • Investments, and Business Combinations (PDF)
• L19
  • Business Combinations and Course Review (PDF)

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