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. Restricted to first-year Sloan MBA students.
Acknowledgements
Acknowledgment is hereby given to Professor G. Peter Wilson for his authorship of the following content in this course:

The Five Challenges (see Syllabus and Lecture 1)
"What Do Intel and Accountants Have in Common?" (see Lecture 1)
A Conceptual Framework for Financial Accounting (see Lecture 1)

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.)

15.514 is an intensive introduction to the preparation and interpretation of financial information for investors (external users) and managers (internal users) and to the use of financial instruments to support system and project creation. The course adopts a decision-maker perspective on accounting and finance with the goal of helping students develop a framework for understanding financial, managerial, and tax reports. 15.514 is restricted to System Design and Management students.
Acknowledgements
Acknowledgement is hereby given to Professor G. Peter Wilson for his authorship of the following content in this course:

The Five Challenges (see Syllabus and Lecture 1)
"What Do Intel and Accountants Have in Common?" (see Lecture 1)
A Conceptual Framework for Financial Accounting (see Lecture 1)

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 is a free, online tool aiming to improve the competiveness of European Academic Spin-Offs and Start-ups by supporting them to effectively deal with the challenges faced when internationalising their businesses and to improve their global talent management. The programme is divided into three units, containing ten pillars each one, completed by a forth section of Success and Failure Cases about “Commercialization of new products and services abroad” and “Attracting and recruiting international high-qualified human capital”.  Authors are the seven project partners:CCS Digital Education (Greece)University of Patras (Greece)Advancis Business Services, Lda. (Portugal)Vaasa University of Applied Sciences Finland)Promimpresa srl (Italy)Inova Consultancy (United Kindom)Fundación General Universidad de Granada Empresa (Spain)

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.