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.

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.

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.