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ACCT& 201 CBE Principles of Accounting I
Unrestricted Use
CC BY
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0.0 stars

A course originally designed as competency-based courses and as such, they include specific language related to CBE style instruction and they are organized by competency so some terminology changes and course restructuring may be required in order to fit well into a quarterly schedule.

Subject:
Accounting
Material Type:
Full Course
Author:
Alissa Sells
Date Added:
12/19/2021
ACCT& 202 CBE Principles of Accounting II
Unrestricted Use
CC BY
Rating
0.0 stars

Principles of Accounting II is a course from a competency-based business degree pilot. You must be logged into your institutional Canvas account to access this shell.

Subject:
Accounting
Material Type:
Full Course
Author:
Alissa Sells
Date Added:
12/23/2021
ACCT& 203 CBE Principles of Accounting III
Unrestricted Use
CC BY
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0.0 stars

Principles of Accounting III is a course from a competency-based business degree pilot. You must be logged into your institutional Canvas account to access this shell.

Subject:
Accounting
Material Type:
Full Course
Author:
Alissa Sells
Date Added:
12/23/2021
Accountancy Wikibook
Conditional Remix & Share Permitted
CC BY-SA
Rating
0.0 stars

A wiki textbook collaboratively authored in two main sections: financial accounting and managerial accounting.

Subject:
Accounting
Material Type:
Textbook
Provider:
Wikibooks
Author:
Wikibooks contributors
Date Added:
12/23/2021
Accounting 255: Principles of Financial Accounting
Unrestricted Use
CC BY
Rating
0.0 stars

Financial accounting theory as applied to corporate form of business involving service and merchandising activities will be examined. The course includes analysis and recording of business transactions and preparation of financial statements.

Subject:
Accounting
Material Type:
Full Course
Author:
Edward Knecht
Date Added:
12/23/2021
Accounting Model
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
3.0 stars

Accounting covers accounting principles and practices, the complete accounting cycle and creation of financial reports. Use of the general journal and special journals, general ledger, accounts payable, accounts receivable and proper financial reporting.This course provides instruction in the basic accounting procedures used to operate a business including sole proprietorship, partnerships, and corporations. The accounting procedures presented will also serve as a sound background for employment in office jobs and preparation for further education and training. The complete accounting cycle is covered, students learn how to us generally accepted accounting principles to prepare, analyze, verify financial transactions, reports and economic information to make decisions for organizations.The course trains students in the basics of manual and computerized accounting. Students learn accounting topics including ethics, accounting principles, computing accounting, accounting terminology, job specific accounting, and clerical duties related to accounting. Students also gain real-world applications in income tax, personal finance, and stock market.

Subject:
Business and Communication
Accounting
Finance
Material Type:
Full Course
Lesson Plan
Provider:
Butte County Office of Education
Provider Set:
CTE Online
Date Added:
07/15/2013
Accounting Principles: A Business Perspective
Unrestricted Use
CC BY
Rating
5.0 stars

Accounting Principles: A Business Perspective uses annual reports of real companies to illustrate many of the accounting concepts in use in business today. Gaining an understanding of accounting terminology and concepts, however, is not enough to ensure your success. You also need to be able to find information on the Internet, analyze various business situations, work effectively as a member of a team, and communicate your ideas clearly. This text was developed to help you develop these skills.

Subject:
Accounting
Material Type:
Textbook
Provider:
BCcampus
Provider Set:
BCcampus Open Textbooks
Author:
James Don Edwards
Roger H. Hermanson
Susan D. Ivancevich
Date Added:
10/28/2014
Accounting Principles: A Business Perspective
Unrestricted Use
CC BY
Rating
0.0 stars

Uses annual reports of real companies to illustrate many of the accounting concepts in use in business today. Gaining an understanding of accounting terminology and concepts, however, is not enough to ensure your success. You also need to be able to find information on the Internet, analyze various business situations, work effectively as a member of a team, and communicate your ideas clearly. This text was developed to help you develop these skills.

Subject:
Accounting
Material Type:
Textbook
Provider:
BCcampus
Author:
James D. Edwards
Roger H. Hermanson
Date Added:
12/23/2021
Accounting - TCC OER Subject Guide: OER starting points
Conditional Remix & Share Permitted
CC BY-SA
Rating
0.0 stars

This guide compiles starting points for OER and freely available resources for Accounting courses and topics. This OER subject guide was created for TCC faculty and staff and reflects TCC credit, continuing education, and corrections course offerings. The purpose of this guide is to help faculty and staff more easily find and review OER in their areas so that they can make decisions about quality, accuracy, relevancy, and potential use.

Subject:
Accounting
Material Type:
Reading
Author:
Jennifer Snoek-Brown
Tacoma Community College Library
Date Added:
12/23/2021
Accounting for Managers
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Students learn the basic accounting principles needed to effectively make business decisions as a manager. The course begins with a review of basic math and accounting principles, ensuring students are prepared for the material that follows. Students will learn how to make financial decisions, including decisions around budgeting, financial statements, and cost and profit analysis.

Subject:
Accounting
Material Type:
Full Course
Provider:
Lumen Learning
Author:
Joseph Cook
Linda Williams
Date Added:
12/20/2021
Activity Based Costing
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

For the Principles of Accounting: Volume 2 Managerial Accounting, this video focuses on Chapter 6 (Activity Based Costing) using the Musicality, Inc. problem, exploring the calculations differences between Single Plantwide Overhead rate vs. Activity Based Costing. Covering the cost per unit / gross profit per unit only.

Subject:
Accounting
Material Type:
Lecture Notes
Author:
Bennet Tchaikovsky
Dixon Cooper
Mitchell Franklin
Patty Graybeal
Rice University
Date Added:
03/03/2019
Authentic Summative Assessment for Business Entities
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

This assignment provides the opportunity for students to:Compare and contrast the nontax operational features of various entity forms including formalities, rights and duties of owners, liabilities, effect of bankruptcy and dissolution.Develop a list of questions to ask a business owner/client in order to perform an analysis and determine the appropriate entity form for the business.Interview a business owner to determine the owner’s specific needs concerning control, rights and duties, liabilities, taxes, formalities, effect of bankruptcy, and dissolution.Evaluate the owner’s answers to the questions concerning specific needs related to control, rights and duties, liabilities, taxes, formalities, effect of bankruptcy, and dissolution.Recommend an appropriate business form based on the business owner’s specific needs.Justify choices in making a recommendation (justification based on readings).Draft appropriate entity paperwork you would file with the Idaho Secretary of State.Communicate effectively by writing documents that are clear, concise, and compelling.

Subject:
Business and Communication
Accounting
Law
Material Type:
Module
Author:
Michelle Vos
Elaine Watson
Allan Heaps
Date Added:
05/13/2019
BA 111 - Introduction to Practical Accounting I
Unrestricted Use
CC BY
Rating
0.0 stars

This course covers the fundamental principles of double-entry accounting, use of the general journal and general ledger, simple financial statements, the accounting cycle, control of cash, and an introduction to payroll accounting, purchases and sales.

Course Outcomes:
1. Demonstrate a basic understanding of the double-entry accounting system.
2. Manually complete the entire accounting cycle for a service- based sole proprietorship on the accrual basis.
3. Prepare basic financial statements for a service-based sole proprietorship.
4. Demonstrate an understanding of control of cash processes and bank reconciliations.
5. Calculate basic payroll and payroll tax activity.
6. Prepare simple federal quarterly and annual payroll tax forms.

Subject:
Accounting
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 112 - Practical Accounting II
Unrestricted Use
CC BY
Rating
0.0 stars

This course continues Practical Accounting I with more detailed explanations of the accounting cycle. Covers special journals, ledgers, business forms, including vouchers. Emphasizes accounting for partnerships.

Course Outcomes:
1. Complete the entire accounting cycle for a merchandising company.
2. Demonstrate an understanding of accounting for bad debts.
3. Demonstrate an understanding of accounting for notes receivable and notes payable.
4. Compute the cost of fixed and intangible assets and natural resources.
5. Prepare basic depreciation, depletion and amortization calculations.
6. Describe the characteristics of partnerships and basic partnership accounting.

Subject:
Accounting
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 113 - Practical Accounting III
Unrestricted Use
CC BY
Rating
0.0 stars

This is the third course in the Practical Accounting series. This course covers entries requiring analysis and interpretation, unearned and accrued items, depreciation of assets, manufacturing accounting and other managerial accounting procedures.

Course Outcomes:
1. Describe the characteristics of a corporation.
2. Demonstrate an understanding of the accounting processes specific to stock, dividends, treasury stock and retained earnings.
3. Prepare the accounting for basic bond transactions.
4. Demonstrate an understanding the cash flows statement preparation process for both the indirect and the direct method.
5. Interpret and analyze financial statements.
6. Explain how to handle transactions in a voucher system.

Subject:
Accounting
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 177 - Payroll Accounting Online
Unrestricted Use
CC BY
Rating
0.0 stars

This course is designed to teach, reinforce and supplement payroll skills in both manual and computerized formats.

Course Outcomes:
1. Compute the income tax withholding from employee wages.
2. Calculate employee's withholding allowances for IRS Form W-4.
3. Determine employer's quarterly estimated payments.
4. Describe how the Federal Insurance Contributions Act (FICA) is applied by employers.
5. Describe the federal deposit system and how the Electronic Federal Tax Payment System is used by employers.
6. Describe the difference between employees and independent contractors.

Subject:
Accounting
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 211 - Principles of Accounting: Financial
Unrestricted Use
CC BY
Rating
0.0 stars

Presents financial accounting concepts and the use of accounting information in decision making. Includes an overview of the accounting cycle.

Course Outcomes:
1. Use the accounting cycle to develop financial statements from business transactions.
2. Analyze basic business economic events to determine their effect on accounts and financial statements.
3. Interpret and analyze financial statements to aid in decision making.
4. Demonstrate a basic understanding of the principles of internal control and apply them to relatively straight-forward situations to identify strengths and weaknesses.
5. Interpret and analyze accrual and cash flow information presented in accounts.
6. Analyze issues relating to inventory, receivables, long-lived assets, liabilities and stockholder’s equity and recommend appropriate accounting treatment.
7. Describe basic generally-accepted accounting principles.

Subject:
Accounting
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 213 - Principles of Accounting: Managerial
Unrestricted Use
CC BY
Rating
0.0 stars

This course demonstrates the use of accounting information to meet organization goals. Methods of extracting accounting information for decision making, management of resources, planning, and product and service costing are covered.

Course Outcomes:
1. Explain the interrelationship of the accounting systems to all areas of business and business decision making.
2. Understand cost behavior and predict break-even points.
3. Recognize the components and processes related to various cost accounting systems.
4. Analyze the performance of the organization and organizational sub-units.
5. Use the budgeting process to prepare budgets and pro forma financial statements.
6. Utilize the time-value-of-money concept to analyze capital investment projects.

Subject:
Accounting
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 215 - Survey of Accounting
Unrestricted Use
CC BY
Rating
0.0 stars

This course introduces financial accounting techniques, measuring and recording transactions, preparing financial statements, managerial decision making, and planning and control devices, such as budgeting, cost accounting, variance analysis, and break-even analysis. Includes assessment of financial information from managers, lenders, and investors perspective to understand and evaluate business operations. Emphasizes ethical decision-making in the work environment.

Course Outcomes:
1. Gain understanding of the accounting cycle and evaluate business transactions using the accounting equation.
2. Demonstrate the communication of accounting information by the use of commercially available spreadsheet software.
3. Describe the four basic financial statements: Balance Sheet, Income Statement, Statement of Cash Flows, and Statement of Retained Earnings.
4. Describe the need for internal control procedures in an organization, and demonstrate an understanding of ethics in accounting.
5. Use Cost-Profit-Volume analysis to calculate break-even points.
6. Describe the purpose of budgeting in an organization.
7. Calculate cost and efficiency variances using standard cost information.

Subject:
Accounting
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 228 - Computerized Accounting
Unrestricted Use
CC BY
Rating
0.0 stars

This course provides hands-on computer experience in accounting applications, including general ledger, accounts receivable, accounts payable, payroll, and financial statements.

Course Outcomes:
1. Create a new company within the QuickBooks Environment
2. Enter a new account.
3. Demonstrate the ability to properly enter transactions into the A/R, A/P, and other functional areas of the program.
4. Properly run reconciliation reports or bank accounts.
5. Customize and print out financial statements.

Subject:
Accounting
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BUS105: Managerial Accounting
Unrestricted Use
CC BY
Rating
0.0 stars

Examines complex financial decision-making and identifies the tools and methods managers use to make informed decisions. We begin by introducing the terms we will reference in later units. We will discuss various methods and theories managers use to track costs and profits. In the final section, we explore how managers report the overall performance of a firm or department for internal use.

Subject:
Accounting
Material Type:
Full Course
Author:
Saylor Academy
Date Added:
12/23/2021
Basics of Accounting
Only Sharing Permitted
CC BY-NC-ND
Rating
5.0 stars

This course introduces the viewer to the most important principles in accounting. This course is also designed for corporate or legal professionals to be able to better work with corporate accounting departments.

This course starts with explanations of the basic financial accounting documents: the balance sheet, the income statement and other financial statements. We’ll go over basic bookkeeping rules and where various information is entered and kept.

Modules two through four cover the accounting process. We’ll discuss the concepts of recognition and matching, accrual and deferral of revenue and what constitutes current assets. We’ll also discuss inventory and the “LIFO,” “FIFO” and just-in-time methods to track inventory. We’ll also look at the concept of depreciation, mainly relevant for income and capital gains taxation, and the various depreciation methods and rules. We’ll also look at how to account for intangible assets, securities, debt instruments, leases and capital accounts.

In module five, we’ll turn to the principles of accounting. We’ll discuss the “Generally Accepted Accounting Principles” and how they are formed and work. We’ll also discuss auditing and the principles that govern that pursuit. We’ll also look at responsibility for financial statements, gray areas and some sample cases where questions of liability for false or misleading financial statements went to the courts.

In our last module, we’ll focus on the quantitative tools that are used in valuations. We’ll look at many different types of ratio analyses and their rules and uses. We’ll look at myriads of ways to measure profitability and performance. Then, we’ll discuss the time value of money and its impact on accounting. Finally, we’ll wind up the course by discussing different ways to value a company.

Subject:
Accounting
Finance
Material Type:
Assessment
Full Course
Lecture
Lesson
Author:
Stephen Haas
Date Added:
12/11/2019
The Bean Counter
Rating
0.0 stars

Are you a student or a business person struggling to learn the basics accounting? Join me in exploring and learning the basics of accounting. I have taught this subject since 2001 and I have worked in and around the field since the 80's. I break everything down into small, manageable learning units and my goal is to make this subject very practical for you. YouTube Channel & PodCast. Link out to these resources from LMS or conduct Fair Use Analysis - all rights reserved.

Subject:
Accounting
Material Type:
Lecture
Author:
The Bean Counter
Date Added:
12/23/2021
Boundless Accounting
Conditional Remix & Share Permitted
CC BY-SA
Rating
0.0 stars

An introductory text covering a broad range of topics including Controlling and Reporting of Intangible Assets; Valuation and Reporting of Investments in Other Corporation; The Time Value of Money; Special Topics in Accounting: Income Taxes, Pensions, Leases, Errors, and Disclosures.

Subject:
Accounting
Material Type:
Full Course
Author:
Boundless
Lumen Learning
Date Added:
12/23/2021
Business Accounting v 2.0
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

We view this textbook as a guide. In constructing these seventeen chapters, we have worked to lead you on a voyage through the world of business and financial reporting. We want to help you attain a usable knowledge of the principles of financial accounting as well as an appreciation for its importance and logic. By learning its theory, presentation, and procedures, individuals become capable of using financial accounting to make prudent business decisions. That is an important goal regardless of the direction of your career. We have relied on our experience as teachers to highlight the aspects of this material that make it interesting, logical, and relevant.

Subject:
Accounting
Material Type:
Textbook
Author:
C. J. Skender
Joe Bend Hoyle
Date Added:
12/23/2021
Corporate Finance for Health Care Administrators
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

HMP 607 is the third in a three-course sequence intended to impart to generalist administrators the knowledge of finance and accounting necessary to manage health care organizations. The first course, HMP 608, covers financial accounting. The second course, HMP 606, focuses on managerial accounting topics. This third course concentrates on corporate finance topics. It aims to impart an understanding of how finance theory and practice can inform the decision-making of the health care firm. As such, HMP 607 is most appropriately considered a corporate finance course, as opposed to a course in financial markets. In addition, it will integrate corporate finance and accounting theories, institutional knowledge of health care finance, and applications to specific problems.

Subject:
Business and Communication
Accounting
Finance
Material Type:
Full Course
Provider:
University of Michigan
Provider Set:
Open.Michigan
Author:
Jack Wheeler
Date Added:
01/12/2009
Course Materials
Rating
0.0 stars

This book is the sixth of seven books which introduces the basic principles of accounting. This book introduces managerial accounting, with a primary focus on internal business reporting, decision making, planning, strategy, budgets, and cost control. Cost-volume-profit analysis, variable cost, fixed costs, mixed costs are introduced. Break-even analysis, contributions margin, target income calculations, and sensitivity analysis are all discussed in detail. In addition, product costs, job costing, process costing, and activity-based costing are introduced. Note this is copyrighted, but the PDF is freely available on Cool4ed and may be linked out to from the LMS.

Subject:
Accounting
Material Type:
Textbook
Author:
Chris Skousen
Larry Walther
Date Added:
12/23/2021
Cribbingo
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Accounting is the language of business. As a result students must grasp the vocabulary associated with the discipline to have a fundamental understanding of financial reporting. This activity is a combination of the five-card Cribbage game and the board game Bingo. It makes use of game theory as an alternate way to cover content that would typically be part of a lecture. Cribbingo fosters class participation by making learning fun. In addition, the Cribbingo lecture can be adapted to classes taught in many disciplines, including the sciences and world languages.

Subject:
Accounting
Material Type:
Game
Author:
Susan M. Moncada
Date Added:
12/23/2021
Current Liabilities (Notes, Sales Tax, & Payroll Taxes)
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
3.0 stars

Problem based accounting learning activity for notes and interest payable, sales tax payable, and payroll.

Subject:
Accounting
Material Type:
Activity/Lab
Provider:
Science Education Resource Center (SERC) at Carleton College
Provider Set:
Starting Point (SERC)
Author:
Susan Moncada
Date Added:
08/28/2012
Financial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

This book is suitable for an undergraduate or MBA level Financial Accounting course.

The authors bring their collective teaching wisdom to bear in this book not by changing "the message"(financial accounting content), but by changing "the messenger" (the way the content is presented). The approach centers around utilizing the Socratic method, or simply put, asking and answering questions. The reason that this approach continues to be glorified after thousands of years is simple - it engages students and stresses understanding over memorization. So this text covers standard topics in a standard sequence, but does so through asking a carefully constructed series of questions along with their individual answers.

Subject:
Business and Communication
Accounting
Material Type:
Textbook
Provider:
University of Minnesota
Provider Set:
University of Minnesota Libraries Publishing
Author:
C. J. Skender
Joe Ben Hoyle
Date Added:
02/16/2011
Financial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Our goal is to help you develop a framework for understanding financial, managerial, and tax reports. The course goal is divided into five subordinate challenges that can help you organize the way you learn accounting: The record keeping and reporting challenge; The computation challenge; The judgment challenge; The usage challenge; The search challenge. The course adopts a decision-maker perspective of accounting by emphasizing the relation between accounting data and the underlying economic events generating them.

Subject:
Accounting
Material Type:
Full Course
Provider:
M.I.T.
Author:
George Plesko
Kin Lo
Date Added:
12/23/2021
Financial Accounting Videos by Professor Alldredge
Unrestricted Use
CC BY
Rating
5.0 stars

The is a comprehensive video series covering principles of financial accounting starting with financial accounting for sole-proprietorship, then partnerships and finally corporations.

Subject:
Accounting
Material Type:
Lecture Notes
Author:
Dave Alldredge
Date Added:
08/31/2018
Financial Accounting Videos by Tony Bell
Unrestricted Use
CC BY
Rating
5.0 stars

Comprehensive series of videos for introductory financial accounting courses featuring sample problems and solutions

Subject:
Accounting
Material Type:
Lecture
Lesson
Author:
Tony Bell
Date Added:
08/31/2018
Financial and Managerial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

This book is uniquely constructed to integrate reading, video tutorials, links and practice to make this is not your typical accounting text. Interspersed with short tutorials, interactives, and links to professional organizations. Also sprinkled throughout are “Your Turn” text blocks. In each, you’re asked to practice the concept, computation, or accounting entries just presented in the text. The solution is provided for you to learn- take advantage of these opportunities to test your understanding.

Subject:
Accounting
Material Type:
Textbook
Provider:
Penn State Pressbooks
Author:
Lolita Paff
Date Added:
12/23/2021
Financial and Managerial Accounting Videos
Rating
0.0 stars

YouTube Channel. Financial and Managerial Accounting topics covered in my college accounting courses are explained. Offerings also include videos about accounting software choices. Copyrighted - link out from LMS or conduct Fair Use Analysis.

Subject:
Accounting
Material Type:
Lecture
Author:
Susan Crosson
Date Added:
12/23/2021
Intermediate Financial Accounting Volume 1
Unrestricted Use
CC BY
Rating
0.0 stars

This text is intended for a first course in Intermediate Financial Accounting. It presumes that students have already completed one or two Introductory Financial Accounting courses. The book reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 - Revenue from Contracts With Customers. It focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Advanced topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. The text is written with an approachable style that focuses on key concepts that will be relevant to students' future careers as accountants.

Subject:
Accounting
Material Type:
Textbook
Provider:
Lyryx Learning
Author:
Glenn Arnold
Suzanne Kyle
Date Added:
07/17/2017
Intermediate Financial Accounting Volume 2
Unrestricted Use
CC BY
Rating
0.0 stars

This new text by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The text reflects both current International Financial Reporting Standards (IFRS) and ASPE.

This text covers all topics essential to a second level Intermediate Accounting course: current, long-term and complex liabilities, income taxes, pensions, leases, shareholders' equity, earnings per share, statement of cash flows including the direct approach, effects of changes and errors, and disclosures and analysis.

Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here.

Subject:
Accounting
Material Type:
Textbook
Provider:
Lyryx Learning
Author:
Glenn Arnold
Suzanne Kyle
Date Added:
07/17/2017
Introducción a la auditoria financiera
Conditional Remix & Share Permitted
CC BY-NC
Rating
0.0 stars

Recurso introductorio al curso de introducción a la auditoria financiera donde se da una breve explicación del curso así como las definiciones de técnica y procedimientos de auditoría.

Subject:
Accounting
Material Type:
Lecture Notes
Author:
Luis Estrada
Date Added:
09/04/2021
Introduction to Financial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

This text, originally by D. Annand and H. Dauderis, is intended for a first course in introductory financial accounting. It has been extensively edited by Athabasca University and reflects current International Financial Reporting Standards (IFRS). A corporate approach is utilized versus beginning with a sole proprietorship emphasis and then converting to a corporate approach.

The text focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to Intermediate Financial Accounting. Excluded are advanced topics that are covered in Intermediate Financial Accounting, such as leases and bond amortization.

The text covers all essential topics, including: the accounting cycle; merchandising; assigning costs to inventory; cash and receivables; property, plant and equipment; debt financing; equity financing; statement of cash flows; financial statement analysis; and proprietorships and partnerships.

Lyryx develops and supports open texts, with editorial services to adapt the text for each particular course. In addition, Lyryx provides content-specific formative online assessment, a wide variety of supplements, and in-house support available 7 days/week for both students and instructors.

Subject:
Business and Communication
Accounting
Material Type:
Assessment
Homework/Assignment
Textbook
Provider:
Lyryx Learning
Author:
D. Annand
H. Dauderis
Date Added:
02/12/2015
Introduction to Financial Accounting (Business 103)
Unrestricted Use
CC BY
Rating
5.0 stars

Accounting can be considered the language of business. If you are learning accounting for the first time, embracing its foundational concepts may be a challenging process. Mastery of accounting primarily rests in your ability to critically think through and synthesize the information as it applies to a given situation. You should approach the learning of accounting the same way you would approach learning a foreign language; It will take time and practice to ensure you remember the concepts. There are a number of sub-disciplines that fall under the umbrella of "accounting,” but in this course, we will be focused on financial accounting.

Subject:
Accounting
Material Type:
Full Course
Provider:
The Saylor Foundation
Date Added:
04/16/2012
Introduction to Financial Accounting: U.S. GAAP Adaptation
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

This textbook, originally by D. Annand and H. Dauderis, was intended for a first course in introductory financial accounting. It was extensively edited by Athabasca University to reflect current International Financial Reporting Standards (IFRS). This most recent revision by D. Marchand converted the text from IFRS to reflect the Generally Accepted Accounting Principles of the United States (U.S. GAAP). A corporate approach is utilized versus beginning with a sole proprietorship emphasis and then converting to a corporate approach.

Subject:
Accounting
Material Type:
Assessment
Homework/Assignment
Textbook
Provider:
Lyryx Learning
Author:
D. Annand
Donna L. Marchand
H. Dauderis
Date Added:
01/10/2019
Introduction to Financial and Managerial Accounting, Spring 2004
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Studies basic concepts of financial and managerial reporting. Viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them.

Subject:
Accounting
Material Type:
Full Course
Provider:
MIT
Provider Set:
MIT OpenCourseWare
Author:
Roychowdhury, Sugata
Date Added:
01/01/2004
Introductory Financial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

This Intro Financial Accounting resource is intended to provide flexible adoption options for instructors. Instructors may use all of the materials in the modules or select what is most instructors.

Subject:
Accounting
Material Type:
Full Course
Author:
Amanda Cromartie
Eli Collins-Brown
et al.
Date Added:
12/20/2021
Lesson Plan  for The Basic Accounting Equation
Unrestricted Use
CC BY
Rating
0.0 stars

This is a simple lesson plan to teach the basic accounting equation.  In this lesson, students will see a video and have a lecture on the equation and its components.  They will have a chance to practice what they have learned (homework) and will be assessed on what they learned at the end (quiz).

Subject:
Accounting
Material Type:
Lesson Plan
Author:
Melody Barta
Date Added:
12/06/2021
Management Accounting and Control
Conditional Remix & Share Permitted
CC BY-SA
Rating
0.0 stars

This course is an introduction to the use of accounting information by managers for decision making, performance evaluation and control. The course should be useful for those who intend to work as management consultants, for LFM (Leaders for Manufacturing) students, and in general, for those who will become senior managers.

Subject:
Accounting
Material Type:
Full Course
Provider:
M.I.T.
Author:
Khan Mozaffar
Date Added:
12/23/2021
Managerial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Kurt Heisinger and Joe Ben Hoyle believe that students want to learn accounting in the most efficient way possible, balancing coursework with personal schedules. They tend to focus on their studies in short intense segments between jobs, classes, and family commitments. Meanwhile, the accounting industry has endured dramatic shifts since the collapse of Enron and WorldCom, causing a renewed focus on ethical behavior in accounting. This dynamic author team designed Managerial Accounting to work within the confines of today's students' lives while delivering a modern look at managerial accounting.

Subject:
Accounting
Material Type:
Textbook
Provider:
The Saylor Foundation
Provider Set:
Saylor Textbooks
Author:
Joe Hoyle
Kurt Heisinger
Date Added:
02/17/2015
Managerial Accounting (Business 105)
Unrestricted Use
CC BY
Rating
5.0 stars

Almost all management decisions deal with the same key issues: cost, price, and profit. This course will examine this sort of decision-making, identifying the tools and methods managers use to make the best-informed decisions possible. We will begin with an introduction to the terms that will be referenced in the later units. We will then discuss the various methods and theories that managers deploy when tracking costs and profits. The final section will explain how managers report the overall performance of a firm or department for internal use. Upon completion of this course, students will be better prepared to make informed decisions within a firm.

Subject:
Business and Communication
Accounting
Management
Material Type:
Full Course
Reading
Provider:
The Saylor Foundation
Date Added:
08/28/2013
OA 125 - Formatting and Skillbuilding
Unrestricted Use
CC BY
Rating
0.0 stars

You will create and correctly format business documents including memos, letters, tables, and reports using word processing software. Student will also diagnose and correct keying deficiencies through prescribed drills leading to improved speed and accuracy while keying by touch. Student will input by touch 10-key and top-row numeric data. Workstation health and safety will be emphasized.

Course Outcomes:
1. Demonstrate proper keyboarding technique and ergonomic principles.
2. Demonstrate improved speed and accuracy of touch typing.
3. Apply proofreading skills and formatting guidelines to produce business documents.

Subject:
Accounting
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
OpenStax Financial Accounting
Unrestricted Use
CC BY
Rating
0.0 stars

This sample shell is produced by the California Community Colleges CVC-OEI to support faculty in the use of Open Educational Resources and development of courses aligned to the OEI Course Design Rubric. The shell may be used for online, hybrid, &/or face-to-face classes. The shell is available for all faculty, not just those faculty in the CCC system. The team producing this shell includes Helen Graves, Liezl Madrona, Cyrus Helf, Nicole Woolley & Barbara Illowsky. If you are having challenges importing the shell, here are some steps to take. (1) Create an empty shell in your sandbox. (2) Import the Canvas Commons course into your shell. (3) Adapt the content as you wish. (4) If all else fails, contact your college IT person or Canvas administrator.

Subject:
Accounting
Material Type:
Full Course
Provider:
California Community Colleges Online Education Initiative
Date Added:
09/03/2021
OpenStax Managerial Accounting
Unrestricted Use
CC BY
Rating
0.0 stars

This sample shell is produced by the California Community Colleges CVC-OEI to support faculty in the use of Open Educational Resources and development of courses aligned to the OEI Course Design Rubric. The shell may be used for online, hybrid, &/or face-to-face classes. The shell is available for all faculty, not just those faculty in the CCC system. The team producing this shell includes Helen Graves, Liezl Madrona, Cyrus Helf, Nicole Woolley & Barbara Illowsky. If you are having challenges importing the shell, here are some steps to take. (1) Create an empty shell in your sandbox. (2) Import the Canvas Commons course into your shell. (3) Adapt the content as you wish. (4) If all else fails, contact your college IT person or Canvas administrator.

Subject:
Accounting
Material Type:
Full Course
Provider:
California Community Colleges Online Education Initiative
Date Added:
09/03/2021
Open Textbook Library
Unrestricted Use
CC BY
Rating
5.0 stars

"Open textbooks are textbooks that have been funded, published, and licensed to be freely used, adapted, and distributed. These books have been reviewed by faculty from a variety of colleges and universities to assess their quality. These books can be downloaded for no cost, or printed at low cost."

Subject:
Applied Science
Computer Science
Engineering
Health, Medicine and Nursing
Arts and Humanities
Business and Communication
Accounting
Finance
Journalism
Education
English Language Arts
History
Law
Life Science
Mathematics
Physical Science
Social Science
Economics
Material Type:
Textbook
Author:
Open Textbook Library
Date Added:
01/22/2019
Principles of Accounting I
Read the Fine Print
Rating
5.0 stars

Introduces accounting principles with respect to financial reporting. Demonstrates how decision makers use accounting information for reporting purposes. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.

Subject:
Accounting
Material Type:
Textbook
Provider:
Lumen Learning
Provider Set:
Candela Courseware
Date Added:
03/31/2016
Principles of Accounting I (ACCT 201)
Unrestricted Use
CC BY
Rating
0.0 stars

This course is an introduction to the fundamentals of financial accounting and the first of a two-part sequence. In this course students explore the framework for all accounting processes. Students will learn to record economic events and follow a business process through the steps of the accounting cycle. Service and merchandising businesses will be covered and communication of the conclusions to decision-makers will be emphasized. This is a required class for business majors planning to transfer to a 4-year business programs in the state of Washington.Login: guest_ocl Password: ocl

Subject:
Accounting
Material Type:
Full Course
Homework/Assignment
Lecture Notes
Lesson Plan
Reading
Syllabus
Provider:
Washington State Board for Community & Technical Colleges
Provider Set:
Open Course Library
Date Added:
10/31/2011
Principles of Accounting I (ACCT 201)
Unrestricted Use
CC BY
Rating
0.0 stars

ACCT 201 is an introduction to the fundamentals of financial accounting. This is the first of a two part sequence in financial accounting. In this course we will explore the framework for all accounting processes. Students will learn to record economic events and follow a business process through the steps of the accounting cycle. Service and merchandising businesses will be covered and communication of the conclusions to decision-makers will be emphasized.

Subject:
Accounting
Material Type:
Assessment
Full Course
Reading
Syllabus
Provider:
Washington State Board for Community & Technical Colleges
Provider Set:
Open Course Library
Date Added:
05/03/2013
Principles of Accounting Volume 1: Financial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today’s college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the “why” as well as the “how” aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

Subject:
Accounting
Material Type:
Textbook
Provider:
Rice University
Provider Set:
OpenStax College
Author:
Dixon Cooper
Mitchell Franklin
Patty Graybeal
Date Added:
06/28/2019
Principles of Accounting Volume 2:  Managerial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today’s college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the “why” as well as the “how” aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

Subject:
Accounting
Material Type:
Textbook
Provider:
Rice University
Provider Set:
OpenStax College
Author:
Dixon Cooper
Mitchell Franklin
Patty Graybeal
Date Added:
06/28/2019
Principles of Financial Accounting
Conditional Remix & Share Permitted
CC BY-SA
Rating
0.0 stars

The University of North Georgia Press and Affordable Learning Georgia bring you Accounting I. Well-written and straightforward, Principles of Financial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Christine Jonick’s years of teaching and commitment to effective pedagogy.

Subject:
Accounting
Material Type:
Textbook
Provider:
University System of Georgia
Provider Set:
Galileo Open Learning Materials
Author:
Christine Jonick
Date Added:
01/01/2017
Principles of Managerial Accounting
Unrestricted Use
CC BY
Rating
0.0 stars

Principles of Managerial Accounting is an innovative video eText that is intended to be watched as much as it is read. Users learn fundamental managerial accounting principles by reading about the concepts in the text immediately followed by watching short videos where the concepts are applied in demonstration problems. Each chapter contains detailed written explanations of fundamental managerial accounting concepts such as cost behavior, cost classifications, cost volume profit analysis, incremental decision making, budgeting, and variance analysis. Video Illustrations are embedded within the written text to actively demonstrate the accounting concepts. Each chapter is concluded with a series of comprehensive Practice Video Problems in which the concepts are applied to unique business situations.

This video eText is particularly suited for distance education courses, hybrid courses, personal interest self-study, or any other circumstance in which users don’t receive the educational benefits from traditional, in-person lectures.

Subject:
Accounting
Material Type:
Textbook
Author:
Patricia Goedl
Date Added:
10/01/2020
Principles of Managerial Accounting
Conditional Remix & Share Permitted
CC BY-SA
Rating
0.0 stars

The University of North Georgia Press and Affordable Learning Georgia bring you Principles of Managerial Accounting. Well-written and straightforward, Principles of Managerial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Jonick’s years of teaching and commitment to effective pedagogy.

Subject:
Accounting
Material Type:
Textbook
Provider:
University System of Georgia
Provider Set:
Galileo Open Learning Materials
Author:
Christine Jonick
Date Added:
04/17/2019
Shareholder Activism
Only Sharing Permitted
CC BY-NC-ND
Rating
0.0 stars

The OER defines Shareholder Activism and its evolution overall. Further, it also discussed the evolution of shareholder activism in India. 

Subject:
Accounting
Material Type:
Case Study
Author:
AJAZ UL ISLAM
Date Added:
03/23/2021
State and Local Taxation
Only Sharing Permitted
CC BY-NC-ND
Rating
0.0 stars

This course provides an overview of common state and local tax policies, as well as how state and local tax laws work alongside the federal tax code. This is a beginner-level course and no prior knowledge of law or taxation is required.

The course begins with an overview of taxation authorities, including those of the federal and state governments, in our federalist system. We’ll look at the different types of taxes assessed by governments on all levels and the balancing that must be done between state and federal tax systems. We’ll also focus on the state and local tax effects of two major pieces of 2010’s legislation: The Affordable Care Act and the Tax Cuts and Jobs Act.

Module two looks at licenses, fees and excise taxes. We’ll cover what licensing means and how license fees are assessed. We’ll also look at the interplay between state and federal licensing schemes. We’ll briefly touch on licensing procedures and requirements, before ending the module with a discussion of excise taxes, which are often ways in which governments regulate behavior through tax policy.

In Module three, we’ll look at taxes on the local level. We’ll cover various types of sales taxes and how they may be imposed on both the state and local levels. We’ll also cover property taxes, which are important sources of revenues for counties and cities, along with some other types of local taxes. Finally, we’ll look at the effects of certain federal laws on state and local tax revenues.

In Module 4, we’ll cover employment taxes. We’ll discuss the federal “FICA” payroll taxes and then move on to wage garnishment and withholding for tax and other debts. We’ll also cover the application of state rules to tax withholdings for income and payroll tax, and end the module with a discussion of residency for employment tax purposes.

We’ll continue with that theme in Module five, where we’ll cover multistate taxation issues. We’ll primarily focus on what happens when people or businesses earn income in multiple states. There are federal constitutional and statutory limitations on multiple states taxing an entity’s income, and we’ll look carefully at these limitations.

When you complete this course, you should have a solid grasp of the types of taxes and fees that provide states and localities with revenue and how those interplay with federal taxes and federal and constitutional limitations.

Subject:
Accounting
Finance
Law
Material Type:
Assessment
Full Course
Interactive
Lesson Plan
Teaching/Learning Strategy
Author:
stephen haas
Date Added:
12/11/2019
Student Flyer Accounting Data Analytics
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

We are in the process of adding Data Analytics to our introductory Accounting Courses and this flyer was made to give the students an idea of how they may use Data Analytics in a career.

Subject:
Accounting
Material Type:
Student Guide
Author:
Dixon Cooper
Mitchell Franklin
Patty Graybeal
Paul Kelson
Sunit Nandi
Date Added:
04/03/2021
"T" Accounts
Unrestricted Use
CC BY
Rating
0.0 stars

This short video details the use of "T" accounts in accounting. It describes the five classifications in accounting and which side is the increase and decrease side of the "T". This is a useful tool to show journal entries in picture form.

Subject:
Accounting
Material Type:
Lesson
Author:
Shauna Bennett
Date Added:
10/21/2019
UNC System Introduction to Financial Accounting Digital Course
Unrestricted Use
CC BY
Rating
0.0 stars

The Introductory Financial Accounting digital course enhancements is a comprehensive, open
access resource for accounting instructors to adopt in whole or in part and is designed to
support flexibility for faculty and students. The content areas are divided into modules for ease
of navigation or partial adoption as needed. For consistency we selected a main text and main
source for videos. We provide suggestions for student activities and deliverables for each topic
within the modules.

For the novice instructor, you will find an organized course structure highlighting key content
areas and suggested activities. For the new-to-online, this course offers a structure to follow
and suggestions for engagement that can easily be adapted to online delivery. For the
experienced faculty, our goal was to provide new ideas, engagement activities, and links to
resources that could be shared with students seeking additional support. We’ve also curated
additional resources that are open access and may be beneficial to instructors as supplemental
materials.

Subject:
Accounting
Material Type:
Full Course
Author:
Amanda Cromartie
Jan Workman
Malissa Davis
Mary Stolberg
Susan Hermanson
Date Added:
12/09/2020
UNC System - Introductory Financial Accounting Video
Unrestricted Use
CC BY
Rating
0.0 stars

Introductory Financial Accounting course collection video from the UNC System OER project. This one-minute video is meant for students. It focuses on what students may think they know about the topic, what students could learn from taking the course, and a brief introduction to open educational resources.

Subject:
Accounting
Material Type:
Student Guide
Author:
UNC System
Date Added:
05/12/2021
Who's Counting?
Conditional Remix & Share Permitted
CC BY-SA
Rating
0.0 stars

Are you interested in a possible career in Accounting? Or maybe you want to run your own small business and need to learn the basics to keep your finances and book keeping in good order? Or are you beginning a degree or studies in Accounting? This book is designed to introduce you to the world of accounting. After completing the videos and interactive resources contained in this book, you will have the foundational knowledge necessary to discuss principles of accounting and prepare basic financial statements. This book has been adapted from Charles Darwin University’s MOOC titled “Who’s Counting: An Interactive Introduction to Accounting.”

Subject:
Accounting
Material Type:
Textbook
Provider:
CDU Pressbooks System
Author:
CDU Business School
Date Added:
03/10/2020
Who's Counting: An Interactive Introduction to Accounting
Conditional Remix & Share Permitted
CC BY-SA
Rating
0.0 stars

Have you ever thought about Accounting as a career choice? With a refreshing, funky approach, this course will introduce you to the basic concepts, principles and techniques of being an accountant. You will learn about the importance of accounting in modern societies and have the opportunity to explore two different Accounting specialisations- Financial Accounting and Management Accounting. This course is a MOOC that runs twice per year and is being offered partially in Chinese (Mandarin) and fully in English as a partner project between Charles Darwin University in Darwin, Australia and Anhui Normal University, Wuhu, China. "Who's Counting: An Interactive Introduction to Accounting" by Charles Darwin University is licensed under CC BY-SA 4.0 unless individual parts labelled otherwise. 

Subject:
Accounting
Finance
Material Type:
Module
Author:
Karin Pfister
Date Added:
10/27/2016