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.

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.

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.

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

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.

The content will cover basic Accounting and Managerial concepts for Non-Accounting Majors. This textbook approaches Financial and Managerial Accounting from a business perspective. The topics covered are relevant for business owners and entrepreneurs; helping them to understand what information is needed to run a business, make decisions, and grow the business. 

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.

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.

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.

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.

Materials that make it easy for instructors to integrate data analytics into introductory accounting classes, including cases that are suitable for introductory accounting classes.

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.

This resource is a video abstract of a research paper created by Research Square on behalf of its authors. It provides a synopsis that's easy to understand, and can be used to introduce the topics it covers to students, researchers, and the general public. The video's transcript is also provided in full, with a portion provided below for preview:

"Worldwide, today's stakeholders are concerned with more than shareholder value They care about a firm’s carbon footprint the production of safe and healthy products and suppliers that respect regulations and ethical principles For that reason, firms started issuing corporate social responsibility (CSR) reports, and audit firms now provide CSR assurance services That begs the question: Should firms use the same audit firm to perform both CSR assurance and financial audits? Or seek a different CSR assurance provider altogether? Researchers recently weighed in by analyzing more than 28,000 firm-year observations from 55 countries They discovered that audit firms offering CSR assurance + financial audits obtain more information about CSR risks than firms providing financial audits only Joint-service audit firms deliver better audit quality and make fewer Type II going concern errors have clients that book larger environmental and litigation provisions are less likely to provide income-decreasing restatements an.."

The rest of the transcript, along with a link to the research itself, is available on the resource itself.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

This video lecture presents the basic definitions of assets, liabilities and equity with simple examples. It also explains the concept of accounting equation with examples.

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.

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.

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.

This video explains the different types of fixed assets and depreciation in detail and presents an example of assets side of a balance sheet.

This video explains types of liabilities in detail and lists the three major categories of equity.

This video explains the various types of equity. It also illustrates an example of liabilities side of the Balance Sheet and a picture of the whole Balance Sheet in very simple terms.

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.

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.

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.

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

Today many small businesses benefit from QuickBooks (Desktop and Online) as a financial accounting and management tool to support their businesses. Among the number of business risks to manage, the protection of the financial data in QuickBooks is essential to the vitality of a company.

What can small business owners do in QuickBooks to manage these security risks?

Attendees to this webinar will learn about the following topics:
- Introduce a security architectural approach to QuickBooks data protection.
- Learn about the default data integrity protections built into QuickBooks.
- Practice stronger authentication into QuickBooks.
- Practice role-based access on QuickBooks accounting.
- Perform security monitoring and fraud detection using a rarely known native tool within QuickBooks.

Presentation Time: 50 minutes plus 10 minutes on Q&A.

This resource is a video abstract of a research paper created by Research Square on behalf of its authors. It provides a synopsis that's easy to understand, and can be used to introduce the topics it covers to students, researchers, and the general public. The video's transcript is also provided in full, with a portion provided below for preview:

"Artificial Intelligence and blockchain technologies are revolutionizing how various industries work, including the accounting industry. As the tools of the trade grow smarter, what will the future landscape of accounting look like? And where will accounting grads find a place in it? Researchers address these and other questions in a recent review published in the journal IEEE Access. AI and blockchain technologies are already having a big impact on how accounting firms run. Deloitte has created a voice analysis tool that monitors customer interactions and identifies high-risk interactions through natural language processing. PricewaterhouseCoopers has an entire AI audit lab designed to improve audit quality and operational efficiency, and Ernst & Young has developed Blockchain Analyzer, which enables in-depth reviews of cryptocurrecy transactions. Accounting students are recommended to hone their programming skills and stay abreast of emerging technologies to thrive in this fast-changing environment..."

The rest of the transcript, along with a link to the research itself, is available on the resource itself.

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.

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

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

Long Description:
Many accountants, trainees and accounting students worry about accounting for financial instruments. They hear numerous complex sounding discussions about the topic and the topic can become quite daunting. Financial Instrument Accounting for Beginners removes this complexity and will have you on top of the basics of accounting for financial instruments in no time.

The award winning author team draw on years of experience of successfully introducing students to financial instrument accounting, in combining all the facts and examples you need to begin understanding this complex topic. Their video explanations enhance your reading and supports you in building your knowledge and confidence in accounting for financial instruments. Finally, test how much your knowledge and confidence of the topic has grown with the included questions and solutions.

Word Count: 16527

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

Short Description:
Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today’s effective public servants need to know. Financial Strategy for Public Managers has been peer-reviewed by 8 subject experts at 8 institutions. Here is its Accessibility Assessment. If you have any feedback about this book, or want to know more about how it came about, you can visit the project homepage. Please let us know if you are interested in adopting this book.

Long Description:
Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today’s effective public servants need to know. It starts “at the beginning” and assumes no prior knowledge or experience in financial management. Throughout the text, Kioko and Marlowe emphasize how financial information can and should inform every aspect of public sector strategy, from routine procurement decisions to budget preparation to program design to major new policy initiatives. They draw upon dozens of real-world examples, cases, and applied problems to bring that relationship between information and strategy to life. Unlike other public financial management texts, the authors also integrate foundational principles across the government, non-profit, and “hybrid/for-benefit” sectors. Coverage includes basic principles of accounting and financial reporting, preparing and analyzing financial statements, cost analysis, and the process and politics of budget preparation. The text also includes several large case studies appropriate for class discussion and/or graded assignments.

Word Count: 92882

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

Short Description:
Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today’s effective public servants need to know. Financial Strategy for Public Managers has been peer-reviewed by 8 subject experts at 8 institutions. Here is its Accessibility Assessment. If you have any feedback about this book, or want to know more about how it came about, you can visit the project homepage. Please let us know if you are interested in adopting this book.

Long Description:
Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today’s effective public servants need to know. It starts “at the beginning” and assumes no prior knowledge or experience in financial management. Throughout the text, Kioko and Marlowe emphasize how financial information can and should inform every aspect of public sector strategy, from routine procurement decisions to budget preparation to program design to major new policy initiatives. They draw upon dozens of real-world examples, cases, and applied problems to bring that relationship between information and strategy to life. Unlike other public financial management texts, the authors also integrate foundational principles across the government, non-profit, and “hybrid/for-benefit” sectors. Coverage includes basic principles of accounting and financial reporting, preparing and analyzing financial statements, cost analysis, and the process and politics of budget preparation. The text also includes several large case studies appropriate for class discussion and/or graded assignments.

Word Count: 82766

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

Word Count: 199565

Included H5P activities: 10

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

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.

This resource is a video abstract of a research paper created by Research Square on behalf of its authors. It provides a synopsis that's easy to understand, and can be used to introduce the topics it covers to students, researchers, and the general public. The video's transcript is also provided in full, with a portion provided below for preview:

"A company's economic performance varies over time But a company's executives can use earnings management to reduce the variability of reported earnings - a common measure of economic performance This process, known as “income smoothing,” has been debated by regulators and researchers Some worry that executives may use income smoothing to mask poor economic performance Others argue that income smoothing allows executives to report earnings that better reflect the company’s true ongoing performance A new study examines how income smoothing impacts debt contract design and financial covenant effectiveness to provide evidence on these issues The study finds that debt contracts to borrowers who smooth income are more likely to include an earnings-based debt covenant And income smoothers are less likely to experience a spurious covenant violation, where a debt covenant is violated even though credit risk has not increased These findings suggest that smoothed earnings are more useful in monitor.."

The rest of the transcript, along with a link to the research itself, is available on the resource itself.

Short Description:
Intermediate Financial Accounting, Volume 1 is an adaptation of a book by Glenn Arnold and Suzanne Kyle. This textbook is intended for use in an intermediate financial accounting course, and presumes that students have already completed introductory financial accounting. It has been extensively edited by Fanshawe College.

Long Description:
Intermediate Financial Accounting, Volume 1 is an adaptation of a book by Glenn Arnold and Suzanne Kyle. This textbook is intended for use in an intermediate financial accounting course, and presumes that students have already completed introductory financial accounting. It has been extensively edited by Fanshawe College.

Word Count: 168371

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

Short Description:
Intermediate Financial Accounting, Volume 2 is an adaptation of a book by Glenn Arnold and Suzanne Kyle. This textbook is intended for a first course in intermediate financial accounting. It presumes that students have already completed introductory financial accounting.

Long Description:
This textbook is intended for a first course in intermediate financial accounting. It presumes that students have already completed introductory financial accounting. It has been extensively edited by Fanshawe College from its original version Intermediate Financial Accounting Volume 2 written by Glenn Arnold and Suzanne Kyle.

Word Count: 149895

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

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.

Intermediate Financial Accounting Volume 2 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 textbook reflects both current International Financial Reporting Standards (IFRS) and ASPE.

This textbook 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. For those requiring preparation for CPA designation, competencies as outlined by the CPA are addressed in this textbook. For a detailed competency map, please contact us at info@lyryx.com.

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.

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.

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.

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.

This textbook is an adaptation by Athabasca University of the original text written by D. Annand and H. Dauderis. It is intended for use in entry-level college and university courses in financial accounting. A corporate approach is utilized consistently throughout the book. The adapted textbook includes multiple ancillary student and instructor resources. Student aids include solutions to all end-of-chapter questions and problems, and randomly-generated spreadsheet problems that cover key concepts of each chapter. These provide unlimited practice and feedback for students. Instructor aids include an exam bank, lecture slides, and a comprehensive end-of-term case assignment. This requires students to prepare 18 different year-end adjusting entries and all four types of financial statements, and to calculate and analyze 16 different financial statement ratios. Unique versions can be created for any number of individual students or groups. Tailored solutions are provided for instructors. The original Annand/Dauderis version of the textbook including .docx files and ancillary material remains available upon request to D. Annand (davida@athabascau.ca).

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.

This course studies basic concepts of financial and managerial reporting. The viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them.

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.

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.

This PowerPoint file contains a Jeopardy-style game suitable for use in an introductory financial accounting class. There are six categories: Short-term assets, Long-term assets, Liabilities, Equity, Financial statements, and Ratio analysis. There is a Daily Double question and a Final Jeopardy question. Audio is included in the PowerPoint file for optional use.

LearnDoubleEntry.org is a website where students can prepare journal entries in an accounting system and see results in terms of Financial statement, T-Accounts, Trial Balance, etc.

This book titled “Learning QuickBooks® Online - Essential Knowledge for Beginners, 2nd Edition” is written for people without a college degree. The intent is to help people acquire the essential knowledge on QuickBooks with minimum technology education. The book starts from the setup of QuickBooks Online via the web. Readers are taught to use a free version of QuickBooks Online for learning purposes. The learning tool with some restrictions is provided by Intuit Inc. at no cost to learners. The content in this book uses a large number of visual graphics to ease the learning curve. Completion of the QuickBooks Online study in this book can be accomplished in a self-paced learning manner outside of the classroom.

It is hoped that this book will broaden the career development of many office workers including administrative assistants. This can be accomplished by improving their technology skills towards jobs in data entry, bookkeeping, and financial management for small and large businesses.

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).

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.

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.

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.

Short Description:
NSCC Math for Bookkeeping is an adapted condensed version of Business Math. The open textbook was written to meet the needs of a twenty-first century student. It takes a systematic approach to helping students learn how to think and centers on a structured process termed the PUPP Model (Plan, Understand, Perform, and Present). This process is found throughout the text and in every guided example to help students develop a step-by-step problem-solving approach.

Word Count: 41818

ISBN: 978-1-990641-23-7

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

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.

This nonprofit organization development program consists of 13 modules and can help you accomplish a great deal for your nonprofit -- and for you. This program can be implemented by service organizations to promptly provide a nonprofit and management development program in their locale -- this program can be adopted "as is" or modified.

This Open Educational Resources site will complement textbooks and lectures with obvious information gaps. An extension of regular learning content. For example, you can accompany the text with multimedia materials such as videos. By presenting information in multiple formats, students can more easily learn the material being taught.

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.

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.

Short Description:
This open textbook is a living document of knowledge and skills needed by finance students and professionals to design, govern, and invest financial resources from savings set aside during the working years, either by law (e.g., Canada Pension Plan), by mutual agreement (e.g. occupational pension plan), or privately (e.g. Registered Retirement Savings Plan, Tax-Free Savings Plan). Saving for retirement is among the most important financial decisions that Canadians will make in their lifetime, along with getting a mortgage and saving for their child(ren)’s education. This textbook is a work-in-progress that will evolve and grow over time to provide current information for adoption and adaptation in Accounting, Finance, and Management courses and programs.

Long Description:
This open textbook is a living document of knowledge and skills needed by finance students and professionals to design, govern, and invest financial resources from savings set aside during the working years, either by law (e.g., Canada Pension Plan), by mutual agreement (e.g. occupational pension plan), or privately (e.g. Registered Retirement Savings Plan, Tax-Free Savings Plan). Saving for retirement is among the most important financial decisions that Canadians will make in their lifetime, along with getting a mortgage and saving for their child(ren)’s education. While books and reports for a general audience, advanced graduate students, and practicing pension finance professionals exist, no postsecondary textbooks, eTextbooks, or appropriate open educational resources were available that specifically addressed the needs of undergraduate or introductory masters students. This textbook is a work-in-progress that will evolve and grow over time to provide current, relevant information for adoption and adaptation in Accounting, Finance, and Management courses and programs.

Cover art: Ryan J. Frith

Word Count: 39842

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

Word Count: 52128

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

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.

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.

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.

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.

Video eText

Short Description:
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, job costing, 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.

Word Count: 21010

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

Short Description:
Principles of Managerial Accounting is an innovative open access textbook 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, job costing, 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 textbook 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.

Word Count: 41374

Included H5P activities: 195

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

California 9th Edition 2019

Word Count: 86481

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

The lecture is in video format explaining what are financial statements and why study of financial statements is important; who benefit from study of these statements; types of financial statements; and where one can find the financial statements of publicly listed companies.

Short Description:
OpenStax/Rice University © Dec 9, 2020 OpenStax. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 . You can access the original version of this textbook here: Principles of Accounting Volume 1 - Financial Accounting: OpenStax OPENTEXTBC.CA/BCCAMPUS OPEN PUBLISHING July 23, 2016 OpenStax textbook imported into Pressbooks by OPENTEXTBC.CA/BCCAMPUS OPEN PUBLISHING. Updated February 10, 2021. Licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 . South Puget Sound Community College 2021 -- adapted Pressbooks version of the textbook as follows: Formatting reapplied/adjusted Initial financial statements example converted from sole proprietorship to corporation Non-essential information deleted to shorten textbook Some content reorganized to ease students into learning (to lower the initial hurdles) Deleted end-of-chapter practice/application activities. Licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 .

Long Description:
OpenStax/Rice University © Dec 9, 2020 OpenStax. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 . You can access the original version of this textbook here: Principles of Accounting Volume 1 – Financial Accounting: OpenStax OPENTEXTBC.CA/BCCAMPUS OPEN PUBLISHING July 23, 2016 OpenStax textbook imported into Pressbooks by OPENTEXTBC.CA/BCCAMPUS OPEN PUBLISHING. Updated February 10, 2021. Licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 . South Puget Sound Community College 2021 — adapted Pressbooks version of the textbook as follows: Formatting reapplied/adjusted Initial financial statements example converted from sole proprietorship to corporation Non-essential information deleted to shorten textbook Some content reorganized to ease students into learning (to lower the initial hurdles) Deleted end-of-chapter practice/application activities. Licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 .

Word Count: 126946

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

Managerial Accounting

Short Description:
Note: This OpenStax book was imported into Pressbooks on July 23, 2019, to make it easier for instructors to edit, build upon, and remix the content. The OpenStax import process isn't perfect, so there are a number of formatting errors in the book that need attention. As such, we don't recommend you use this book in the classroom. For information about how to get your own copy of this book to work on, see the Add Content part in the Pressbooks Guide. You can access the original version of this textbook here: Principles of Accounting Volume 2 - Managerial Accounting: OpenStax.

Long Description:
This OpenStax book was imported into Pressbooks on July 23, 2019, to make it easier for instructors to edit, build upon, and remix the content. 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.

Word Count: 185596

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

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

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.

This is a comprehensive video series covering principles of financial accounting from a corporate perspective.

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.

This is a short Video of how to prepare trial balance in a short cut method.

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.

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.

An Introduction to Accounting

Word Count: 1725

Included H5P activities: 11

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)