Lectures
- 1. Overview and Introduction
- 2. Principles of Accrual Accounting
- 3. Elements of an Annual Report and Financial Ratios
- 4. Revenue Recognition and Accounts Receivable
- 5. Revenue Recognition
- 6. Accounting for Inventory and COGS
- 7. The Matching Principle and Long-lived Assets
- 8. Matching Principle: Property, Plant, and Equipment
- 9. The Statement of Cash Flow
- 10. Accounting for Taxes
- 11. Marketable Securities and Valuation Adjustments
- 12. Current Liabilities and Contingencies
- 13. Long-Term Debt
- 14. Debt and Valuation
- 15. Leases
- 16. Stockholders' Equity
- 17. Acquisitions
Financial Accounting - Lecture 13
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Lecture 13 - Long-Term Debt
Objectives: 1. Understand the terminology of long-term debt including par value, stated versus effective interest rate, discounts, premiums, and mortgages. 2. Understand how long-term debt affects the financial statements over time.
Prof. Richard Frankel, Prof. George Plesko, Prof. Kin Lo
15.515 Financial Accounting, Fall 2003 (Massachusetts Institute of Technology: MIT OpenCourseWare) http://ocw.mit.edu Date accessed: 2009-04-30 License: Creative Commons BY-NC-SA |
Lecture Material
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