Calendar · Lecture Notes
MIT OpenCourseWare
Financial and Managerial Accounting
Art: Gaston, John, (John Gaston merchant ledger) - DPLA -…, 1773 · Public domain
- Instructor
- Prof. George Plesko
- Term
- Summer 2003
- Level
- Graduate
- What's inside
- 1 exam · 1 lecture note · 1 reading · 44 other files · 3 web pages
- Materials open
- MIT OCW
About this course
Source: MIT OpenCourseWare 15.514 Financial and Managerial Accounting, Summer 2003, Prof. George Plesko — original course page on ocw.mit.edu ↗. License: CC BY-NC-SA 4.0. Study order: MIT's own listing order, section by section. Taken from MIT's published course files, downloaded from ocw.mit.edu on September 23, 2026. How RedLectern is built.
Materials are grouped the way MIT organized them. A verified, course-wide order has not been established here.
Before you start
Prerequisites are not listed here. Check MIT's own syllabus for this course.
How this course was organized
What's here, and what isn't
- MIT's own materials here did not support a verified, course-wide order, so they are grouped by section instead.
Not included here
1 item from the source could not be safely included:
- MIT's page format for this item wasn't recognized clearly enough to place it safely.
Materials by section
Grouped by section, as MIT organized them. Not sequenced or ordered.
Lecture Notes
36 files
- Lecture 1 · Overview Acknowledgement is hereby given to Professor G. Peter Wilson for his authorship… · Overview Download
- Lecture 1 · Overview Acknowledgement is hereby given to Professor G. Peter Wilson for his authorship… · Notes Download
- Lecture 2 · Principles of Accrual Accounting · Overview Download
- Lecture 2 · Principles of Accrual Accounting · Notes Download
- Lecture 3 · Elements of an Annual Report and Financial Ratios · Overview Download
- Lecture 4 · Revenue Recognition · Overview Download
- Lecture 4 · Revenue Recognition · Notes Download
- Lecture 5 · Revenue Recognition · Overview Download
- Lecture 5 · Revenue Recognition · Notes Download
- Lecture 6 · Inventory / Cost of Goods Sold · Overview Download
- Lecture 6 · Inventory / Cost of Goods Sold · Notes Download
- Lecture 7 · Long-Term Assets / Depreciation · Overview Download
- Lecture 7 · Long-Term Assets / Depreciation · Notes Download
- Lecture 8 · Matching Principle for PP&E · Overview Download
- Lecture 9 · Statement of Cash Flow · Overview Download
- Lecture 9 · Statement of Cash Flow · Notes Download
- Exercise for Preparing the Statement of Cash Flows Download
- Note on Cash Flow Statements Download
- Lecture 10 · Additional Discussion of Topics · Notes Download
- Lecture 11 · Accounting for Taxes · Overview Download
- Lecture 11 · Accounting for Taxes · Notes Download
- Lecture 12 · Marketable Securities · Overview Download
- Lecture 12 · Marketable Securities · Notes Download
- Lecture 13 · Current Liabilities / Long-Term Debt · Overview Download
- Lecture 13 · Current Liabilities / Long-Term Debt · Notes Download
- Class Preparation Questions Download
- Lecture 14 · Long-Term Debt · Overview Download
- Lecture 14 · Long-Term Debt · Notes Download
- Lecture 15 · Leases and Off-Balance Sheet Financing · Overview Download
- Lecture 15 · Leases and Off-Balance Sheet Financing · Notes Download
- Lecture 16 · Introduction to Cost Concepts · Overview Download
- Lecture 16 · Introduction to Cost Concepts · Notes Download
- Lecture 17 · Activity-Based Costing · Overview Download
- Lecture 18 · Moving Beyond ABC · Overview Download
- Lecture 19 · Managerial Accounting and Financial Reporting · Overview Download
- Lecture 20 · Wrap-up · Notes Download
Exams
7 files
Other materials from this course
Course outline
Calendar · Lecture Notes
Lecture 2: Principles of Accrual Accounting
Calendar · Lecture Notes
Lecture 3: Elements of an Annual Report and Financial Ratios
Calendar · Lecture Notes
Lecture 4: Revenue Recognition
Calendar · Lecture Notes
Lecture 5: Revenue Recognition
Calendar · Lecture Notes
Lecture 6: Inventory / Cost of Goods Sold
Calendar · Lecture Notes
Lecture 7: Long-Term Assets / Depreciation
Calendar · Lecture Notes
Lecture 8: Matching Principle for PP&E
Calendar · Lecture Notes
Lecture 9: Statement of Cash Flow
Calendar · Lecture Notes
Lecture 10: Additional Discussion of Topics
Calendar · Lecture Notes
Lecture 11: Accounting for Taxes
Calendar · Lecture Notes
Lecture 12: Marketable Securities
Calendar · Lecture Notes
Lecture 13: Current Liabilities / Long-Term Debt
Calendar · Lecture Notes
Lecture 14: Long-Term Debt
Calendar · Lecture Notes
Lecture 15: Leases and Off-Balance Sheet Financing
Calendar · Lecture Notes
Lecture 16: Introduction to Cost Concepts
Calendar · Lecture Notes
Lecture 17: Activity-Based Costing
Calendar · Lecture Notes
Lecture 18: Moving Beyond ABC
Calendar · Lecture Notes
Lecture 19: Managerial Accounting and Financial Reporting
Calendar · Lecture Notes
Lecture 20: Wrap-up
MIT OpenCourseWare, Prof. George Plesko, 15.514 Financial and Managerial Accounting, Summer 2003.
License: CC BY-NC-SA 4.0 · Edition: Summer 2003 · Open the original course on OCW ↗
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