Financial Accounting Notes

The Financial Accounting course provides a balanced coverage of the mechanics, measurement theory, and economic context of financial accounting. The course strikes a balance between a preparer’s and a user’s orientation, emphasizing that students must understand both how transactions lead to financial statements (preparer’s orientation) as well as how one can infer transactions given a set of financial statements (user’s orientation). The first part of the course introduces students to the financial accounting environment, financial statements, the accounting cycle, and the theoretical framework of accounting measurement. The second part of the course covers the elements of financial statements, emphasizing mechanics, measurement theory, and the economic environment.

Provided below is a list of twelve (12) links to webpages containing financial accounting lecture notes prepared by accounting instructors. The links have been classified based on the the titles of the accounting textbooks used by each instructor.

Course textbook: Financial Accounting: Tools for Business Decision Making, Sixth (6th) Edition 
by Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso ©2011
Financial Accounting Lecture Notes 1 Spring 2013, Financial Accounting Lecture Notes 2 Spring 2013, Financial Accounting Lecture Notes 3 Spring 2011

Course textbook: Financial Accounting Fundamentals, Third (3rd) Edition
by John J. Wild ©2011
Financial Accounting Lecture Notes 4 Spring 2013

Course textbook: Fundamental Financial Accounting Concepts, Eighth (8th) Edition
by Thomas P. Edmonds, Frances M. McNair, & Philip R. Olds ©2013
Financial Accounting Lecture Notes 5 Fall 2012, Financial Accounting Lecture Notes 6 Fall 2012

Course textbook: Accounting, Twenty Fourth (24th) Edition
by Carl S. Warren , James M. Reeve , Jonathan Duchac ©2012
Financial Accounting Lecture Notes 7-1 Winter 2013, Financial Accounting Lecture Notes 7-2, Winter 2013

Course textbook: Financial Accounting, Second (2nd) Edition
by  J. David Spiceland, Wayne Thomas, Don Herrmann ©2010
Financial Accounting Lecture Notes 9 Spring 2013

Course textbook: Financial and Managerial Accounting: Information for Decisions, Fifth (5th) Edition
by John Wild, Ken Shaw, Barbara Chiappetta ©2011
Financial Accounting Lecture Notes 10 Fall 2012

Course textbook: Financial & Managerial Accounting, Eleventh (11th) Edition
by Carl S. Warren , James M. Reeve , Jonathan Duchac ©2011
Financial Accounting Lecture Notes 11 Spring 2013 (features ScreenCasts)

Course textbook: Fundamentals of Financial Accounting with Annual Report, Third (3rd) Edition
by Fred Phillips, Robert Libby, Patricia Libby ©2010
Financial Accounting Lecture Notes 12 Summer 2012 (features notes in most slides)


One thought on “Financial Accounting Notes

  1. Addu A says:

    these are good notes for students

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