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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.

Lecture Notes

• Overview of the course, Administrative matters, Discussion of Accounting Framework
• The Balance Sheet and the Recording of Transactions
• The Income Statement and Principles of Accrual Accounting
• The Income Statement and Principles of Accrual Accounting (cont.)
• The Accounting Process http://admissiontimes.com/financial-and-managerial-accounting