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Intermediate Financial Accounting: Volume 2
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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.

Subject:
Accounting
Business and Communication
Material Type:
Textbook
Provider:
BCcampus
Author:
Glenn Arnold
Suzanne Kyle
Date Added:
12/21/2022
Intermediate Financial Accounting Volume 2
Unrestricted Use
CC BY
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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
Business and Communication
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
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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 CPA Online Education
Unrestricted Use
CC BY
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Course DescriptionIntroduction to CPA Online Education prepares perspective CPA students for their designation journey. It addresses the basic principles of learning online, covers some valuable learning strategies, outlines the CPA terminology, software tools used in the professional CPA education, as well as the CPA examination requirements. Students successfully completing this course will have solid knowledge of the Canadian CPA foundational policies and procedures to ensure a strong start of their CPA journey. 

Subject:
Accounting
Higher Education
Material Type:
Module
Author:
Katrina Hansen
Date Added:
10/17/2019
Introduction to Financial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
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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:
Accounting
Business and Communication
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
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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
Business and Communication
Material Type:
Full Course
Provider:
The Saylor Foundation
Date Added:
04/16/2012
Introduction to Financial Accounting: International Financial Reporting Standards (Lyryx)
Conditional Remix & Share Permitted
CC BY-NC-SA
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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).

Subject:
Accounting
Business and Communication
Material Type:
Textbook
Provider:
BCcampus
Author:
D. Annand
H. Dauderis
Date Added:
09/07/2022
Introduction to Financial Accounting: U.S. GAAP Adaptation
Conditional Remix & Share Permitted
CC BY-NC-SA
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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
Business and Communication
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
Conditional Remix & Share Permitted
CC BY-NC-SA
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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.

Subject:
Accounting
Business and Communication
Finance
Management
Material Type:
Full Course
Provider:
MIT
Provider Set:
MIT OpenCourseWare
Author:
Roychowdhury, Sugata
Date Added:
02/01/2004
Introduction to Financial and Managerial Accounting, Spring 2004
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CC BY-NC-SA
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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
Business and Communication
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
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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
Business and Communication
Material Type:
Full Course
Author:
Eli Collins-Brown
et al.
Amanda Cromartie
Date Added:
12/20/2021
Introductory financial accounting Jeopardy game for end-of-semester review
Conditional Remix & Share Permitted
CC BY-NC
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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.

Subject:
Accounting
Business and Communication
Material Type:
Game
Author:
Wendy Tietz
Date Added:
10/03/2022
Intro to Quickbooks Online
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CC BY-NC
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Agenda:* Tour of Quickbooks Online interface* Overview of the Chart of Accounts for both Omni and Sudo Mesh* We'll reconcile some bank transactions together* Creating Invoices, Receipts, and related Customer and Vendor income and expense accounts* Creating Budgets* How to generate financial reportsFor those who want to dig deeper into accounting principles and filing nonprofit taxes, I'll put together an Advanced QBO workshop toward the end of the year.

Subject:
Accounting
Finance
Material Type:
Module
Author:
Jenny Ryan
Date Added:
08/27/2018
LearnDoubleEntry.org
Conditional Remix & Share Permitted
CC BY-SA
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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.

Subject:
Accounting
Business and Communication
Material Type:
Assessment
Game
Homework/Assignment
Interactive
Simulation
Author:
Loris Tissino
Date Added:
06/30/2021
Learning QuickBooks® Online - Essential Knowledge for Beginners, 2nd Edition
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CC BY-NC
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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.

Subject:
Accounting
Applied Science
Business and Communication
Computer Science
Computing and Information
Education
Educational Technology
Technology
Material Type:
Activity/Lab
Diagram/Illustration
Lecture
Lesson
Module
Student Guide
Unit of Study
Author:
Henry S. Teng
Date Added:
04/02/2024
Lesson Plan  for The Basic Accounting Equation
Unrestricted Use
CC BY
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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
MIT Sloan Teaching Resources Library
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CC BY-NC-SA
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Sloan's Teaching Resources Library provides open access to case studies and management simulations for management educators and students worldwide. This collection of teaching materials and games focuses on areas in which Sloan's innovative research and teaching are on the cutting edge, including action learning, entrepreneurship, leadership and ethics, operations management, strategy, sustainability, and system dynamics.
Formerly known as LearningEdge, and MIT Sloan Teaching Innovation Resources (MSTIR).
Online Publication

Subject:
Accounting
Business and Communication
Finance
Management
Material Type:
Full Course
Provider:
MIT
Provider Set:
MIT OpenCourseWare
Author:
Faculty, MIT Sloan
Date Added:
09/01/2008
Major Accounting Concepts and Conventions
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CC BY-NC-SA
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This is a lecture note for teaching major concepts of Accounting and its conventions. It is applicable for Semester 1 students who are having Financial Accounting as a Course Paper in India Curriculum. Also, this lecture note can be useful for Class 11 and 12 students in Commerce Stream.

Subject:
Accounting
Material Type:
Lecture
Author:
Gunjan Agarwal
Date Added:
04/13/2023