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Free Accounting Lecture Notes

Download complimentary accounting lecture notes designed to accompany TheAccountingDr’s professor-led eLecture videos. Choose a category below, then select the resource you need.

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Financial Accounting Managerial Accounting Cost Accounting Intermediate Accounting I Other Resources

Lecture Note Collection

Financial Accounting

Foundational accounting concepts, transactions, financial statements, assets, liabilities, equity, and financial analysis.

The Financial Statements, Accounting Terms, Accounting Principles, and the Accounting Equation ↗ The Accounting System and Recording Business Transactions ↗ Adjusting Accounts, Part 1: Adjusting Entries ↗ Adjusting Accounts, Part 2: Accounting Cycle and Closing Accounts ↗ Reporting and Analyzing Merchandiser Operations ↗ Reporting and Analyzing Inventory and Cost of Goods Sold ↗ Cash, Fraud, Internal Controls, Bank Reconciliation, and Petty Cash ↗ Receivables and Uncollectible Accounts ↗ Long-Term Assets and Depreciation Methods ↗ Reporting and Analyzing Current Liabilities ↗ Corporations, Stockholders’ Equity, Owners’ Equity, and Dividends ↗ Reporting and Analyzing the Statement of Cash Flows ↗ Analyzing and Interpreting Financial Statements ↗

Lecture Note Collection

Managerial Accounting

Costing systems, budgeting, decision-making, performance evaluation, and capital investment analysis.

Introduction to and Building Blocks of Managerial Accounting ↗ Job Costing ↗ Activity-Based Costing ↗ Process Costing ↗ Cost Behavior ↗ Cost-Volume-Profit Analysis ↗ Relevant Costs for Short-Term Decisions ↗ Master Budget ↗ Performance Evaluation ↗ Standard Costing ↗ Capital Investments and the Time Value of Money ↗

Lecture Note Collection

Cost Accounting

Cost systems, budgeting, variance analysis, capacity analysis, management control, and relevant decision-making.

Cost Terms and Purposes ↗ Cost-Volume-Profit Analysis ↗ Job Costing ↗ Activity-Based Costing and Activity-Based Management ↗ Master Budget and Responsibility Accounting ↗ Inventory Costing and Capacity Analysis ↗ Flexible Budgets, Direct-Cost Variances, and Management Control ↗ Flexible Budgets, Overhead Cost Variances, and Management Control ↗ Decision Making and Relevant Information ↗ Capital Budgeting and Cost Analysis ↗

Lecture Note Collection

Intermediate Accounting I

Financial reporting theory, accounting research, income measurement, operating assets, revenue recognition, and time value of money.

Review of the Accounting Cycle ↗ The Financial Reporting Environment ↗ Financial Reporting Theory ↗ Judgment and Applied Financial Accounting Research ↗ Statements of Net Income and Comprehensive Income ↗ Statements of Financial Position, Cash Flows, and the Annual Report ↗ Accounting and the Time Value of Money ↗ Revenue Recognition ↗ Short-Term Operating Assets: Cash and Receivables ↗ Short-Term Operating Assets: Inventory ↗ Long-Term Operating Assets: Acquisition, Cost Allocation, and Derecognition ↗ Long-Term Operating Assets: Departures from Historical Cost ↗

Additional Learning Resources

Other Resources

Introductory Excel instruction and MyLab software demonstrations.

Excel Video Series

A three-part series demonstrating how to prepare a simple income statement using Microsoft Excel.

Open Excel Playlist

Excel Income Statement — Simple #1

Excel Income Statement — Simple #2

Excel Income Statement — Simple #3

MyLab Software Demonstrations

Videos covering enrollment and navigation within the MyLab learning platform.

Open MyLab Playlist

Purchase and Enroll

Navigating — Part 1

Navigating — Part 2

Navigating — Part 3

Use These Notes Alongside the Lecture Videos

These materials are provided as complimentary educational resources. Some links open PDF files, while others open or download presentation files. Availability and formatting may vary by topic.