Financial Accounting Lecture 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