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. 

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.

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.

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.

Transactions for a merchandising business related to sales and cash receipts will be discussed and practiced. New vocabulary will be reviewed. Customer service scenarios, videos, and role play will also be addressed to go along with this lesson in accounting.

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

A rational agent considers both accounting profit and economic profit. In this video, see an example highlighting the difference between accounting profit and economic profit from a business and a discussion of explicit and implicit costs of operating a business.

How and why a central bank would build foreign currency reserves. Created by Sal Khan.

Learn how to research companies, industries and other critical business information to give you an edge in the job search process with this interactive tutorial.

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:

"The Isthmus of Tehuantepec in Mexico is one of the windiest places on earth making it a hotspot for investment in wind energy. But that’s proving problematic. Because although wind-energy investments appear to be paving the way toward a sustainable future a new study reports that a lack of good governance is proving unsustainable for the large indigenous population that calls the Isthmus home. Mexico is among the many nations that have implemented policies supporting the Sustainable Development Goals established by the United Nations. a blueprint for achieving a sustainable future for our planet. But in the Isthmus of Tehuantepec, these efforts do not adequately include local indigenous communities. It’s a problem caused by a combination of corruption, poor accountability, and limited access to information about energy and the environment. Fortunately, paths for reversing these poor governance patterns do appear to exist..."

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

This short activity (10--15 minutes) for Unit 1 introduces students to the general relationship between economic development and resource use, and, particularly with the follow-up homework, the relationship among growing populations, increasing economic development, and natural resource extraction. The activity is intended to be completed by individuals or small groups but could also be used for a guided class discussion. This activity serves as a transition to Unit 2.

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This activity is intended to fill the first part of a class period on mining and mining impacts. It is a hands-on activity in which students, in small groups, "mine" the blueberries or chocolate chips out of a muffin. This activity helps to review the reading materials and facilitate discussion about mining and mining methods, waste, beneficiation, landscape destruction, reclamation methods, and more.

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This activity focuses on the interrelationships of ore grades, economics, mining impacts/decisions, and other factors. It is intended as a small-group activity, where different groups of students work on one of three different parts, with classroom discussion as a follow-up.

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Changes in rechargeable battery technology have dictated the supply and demand of commodities such as lithium, cobalt, cadmium, nickel, and lead. Students will study the changing technologies and other societal factors (such as human health) to see their impacts on mineral extraction and processing.

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This activity is based on the global supply and demand relationships of rare earth elements (REE). Students will work in small groups to analyze China's role in global REE production and supply, and how REE production, supply, and demand control REE price.

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Mined phosphorus is considered essential for agriculture, especially with the need to feed the ever growing population. However, there are consequences of phosphate mining and use, including pollution at mine sites and fertilizer processing plants, heavy metal accumulation in soil where fertilizers are used, national security issues intertwined with Morocco's dominance of the world supply, and eutrophication that comes with alteration of the phosphorus cycle. Students will consider these issues, their own roles in the problem, and possible solutions in this jigsaw activity.

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This activity asks students to investigate different aspects of gold mining and think critically about the perceived and real needs for this mineral resource as well as the impacts (both positive and negative) that both gold mining and recycling can have. It integrates concepts and terminology from earlier in the course into real-world situations and personal decision making.
This exercise is set up as a small-group jigsaw activity.

(Note: this resource was added to OER Commons as part of a batch upload of over 2,200 records. If you notice an issue with the quality of the metadata, please let us know by using the 'report' button and we will flag it for consideration.)

Exploring the actual weightings for the CPI-U basket of goods. Created by Sal Khan.