Calendar · Lecture Notes
MIT OpenCourseWare
Financial Accounting
- Instructors
- Prof. George Plesko, Prof. Kin Lo, Prof. Richard Frankel
- Term
- Fall 2003
- Level
- Graduate
- What's inside
- 1 lecture note · 1 reading · 35 other files · 4 web pages
- Materials open
- MIT OCW
About this course
Source: MIT OpenCourseWare 15.515 Financial Accounting, Fall 2003, Prof. George Plesko, Prof. Kin Lo, Prof. Richard Frankel — 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
- A lecture sequence of 20 items is confirmed. Assignment and exam materials exist too, but MIT's own order for them could not be verified, so they're shown as materials below rather than a sequence.
Not included here
3 items from the source could not be safely included:
- MIT's page format for this item wasn't recognized clearly enough to place it safely. (2 items)
- Referenced in a table, but without MIT's own verified order, so it isn't used to claim a sequence.
Materials by section
Grouped by section, as MIT organized them. Not sequenced or ordered.
Lecture Notes
21 files
- Overview and Introduction - Setting the Stage and the Course Framework Download
- Principles of Accrual Accounting Download
- Elements of an Annual Report and Financial Ratios Download
- Class Preparation Questions: Questions about the Intel 2002 Annual Report Download
- Revenue Recognition and Accounts Receivable Download
- Accounting for Inventory and COGS Download
- The Matching Principle and Long-lived Assets Download
- Class Preparation Questions: Case preparation questions for Delta and Pan Am Download
- The Statement of Cash Flow Download
- Note on Cash Flow Statements Download
- XYZ Company Download
- Marketable Securities and Valuation Adjustments Download
- Current Liabilities and Contingencies and an Introduction to Long-Term Debt Download
- Accounting for Frequent Fliers Questions Download
- Long-Term Debt Download
- First National Bank Corporation Class Preparation and Homework Questions Download
- Leases Download
- Leases: Capital vs. Operating Download
- Leases Blank Spreadsheet Download
- Stockholders’ Equity Download
- Acquisitions Download
Recitations
12 files
- Review of Basic Book-keeping Procedures Download
- Review Accrual Accounting Principles Download
- Review Revenue Recognition, A/R Concepts, and Inventory Valuation Download
- Review the Matching Principle and Long-Lived Assets Download
- Review Statement of Cash Flows Download
- Concepts for the Midterm Download
- Review Taxes and Marketable Securities Download
- Review Current Liabilities and Long-Term Debt Download
- Review Debt and Valuation Download
- Review Long-Term Debt, Leases, and Shareholders’ Equity Download
- Review Acquisitions Download
- Preliminary Review for Final Exam Download
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 and Accounts Receivable
Calendar · Lecture Notes
Lecture 5: Revenue Recognition
Calendar · Lecture Notes
Lecture 6: Accounting for Inventory and COGS
Calendar · Lecture Notes
Lecture 7: The Matching Principle and Long-lived Assets
Calendar · Lecture Notes
Lecture 8: Matching Principle: Property, Plant, and Equipment
Calendar · Lecture Notes
Lecture 9: The Statement of Cash Flow
Calendar · Lecture Notes
Lecture 10: Accounting for Taxes
Calendar · Lecture Notes
Lecture 11: Marketable Securities and Valuation Adjustments
Calendar · Lecture Notes
Lecture 12: Current Liabilities and Contingencies and an Introduction to Long-Term Debt
Calendar · Lecture Notes
Lecture 13: Long-Term Debt
Calendar · Lecture Notes
Lecture 14: Debt and Valuation
Calendar · Lecture Notes
Lecture 15: Leases
Calendar · Lecture Notes
Lecture 16: Stockholders’ Equity
Calendar · Lecture Notes
Lecture 17: Acquisitions
Calendar · Lecture Notes
Lecture 18: Current Issues in Financial Reporting
Calendar · Lecture Notes
Lecture 19: Introduction to FSA
Calendar · Lecture Notes
Lecture 20: Course Review and Wrap-Up
MIT OpenCourseWare, Prof. George Plesko, Prof. Kin Lo, Prof. Richard Frankel, 15.515 Financial Accounting, Fall 2003.
License: CC BY-NC-SA 4.0 · Edition: Fall 2003 · Open the original course on OCW ↗
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