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Business Fundamentals
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Designed to introduce students to the essential concepts of business and other organizations. Focus is on small, entrepreneurial start-ups, and expanding the discussion in each chapter to include issues that are faced in larger organizations when it is appropriate to do so.

Subject:
Business and Communication
Material Type:
Textbook
Provider:
Global Text Project
Author:
Donald J. McCubbrey
Date Added:
01/01/2009
Energy Markets, Policy, and Regulation
Conditions of Use:
Remix and Share
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EME 801 provides a broad introduction to global markets for crude oil and refined petroleum products, natural gas, and electric power. A major goal of the course is to help students understand how market design, market institutions, and regulatory structures affect firm-level decision-making in the energy industries and ultimately, how these decisions affect the functioning of energy markets and the prospects for alternative technologies.

Subject:
Environmental Science
Finance
Environmental Studies
Economics
Material Type:
Full Course
Provider:
Penn State University
Provider Set:
Penn State's College of Earth and Mineral Sciences (http:// e-education.psu.edu/oer/)
Author:
Seth Blumsack
Date Added:
04/29/2014
Financial Accounting
Conditions of Use:
Remix and Share
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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.

Subject:
Business and Communication
Accounting
Material Type:
Textbook
Provider:
University of Minnesota
Provider Set:
Open Textbook Library
Author:
C. J. Skender
Joe Ben Hoyle
Date Added:
02/16/2011
Financial Accounting, Summer 2004
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Studies basic concepts of financial and managerial accounting. Viewpoint is that of the users of accounting information (especially managers) rather than the preparer (the accountant).

Subject:
Business and Communication
Finance
Management
Material Type:
Full Course
Provider:
M.I.T.
Provider Set:
M.I.T. OpenCourseWare
Author:
Kothari, S. P.
Date Added:
01/01/2004
Financial Accounting Videos by Professor Alldredge
Conditions of Use:
No Strings Attached
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The is a comprehensive video series covering principles of financial accounting starting with financial accounting for sole-proprietorship, then partnerships and finally corporations.

Subject:
Accounting
Material Type:
Lecture Notes
Author:
Dave Alldredge
Date Added:
08/31/2018
Financial Accounting Videos by Tony Bell
Conditions of Use:
No Strings Attached
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Comprehensive series of videos for introductory financial accounting courses featuring sample problems and solutions

Subject:
Accounting
Material Type:
Lecture
Lesson
Author:
Tony Bell
Date Added:
08/31/2018
Intermediate Financial Accounting Volume 1
Conditions of Use:
No Strings Attached
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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.

The book provides a review of Introductory Accounting concepts and covers all topics essential to a first level Intermediate Accounting course: the conceptual framework and current landscape of financial reporting; statements of financial position, comprehensive income, cash flows and shareholders' equity; cash and receivables; revenue; inventory; property plant and equipment; intangible assets; and intercorporate investments.

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
Material Type:
Textbook
Provider:
Athabasca University
Lyryx Learning
Author:
Glenn Arnold
Suzanne Kyle
Date Added:
07/17/2017
Introduction to Financial Accounting
Conditions of Use:
Remix and Share
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Accounting is the process of identifying, measuring, recording, and communicating an organization’s economic activities to users. Users need information for decision making. With an emphasis on the corporate form of business organization, this lesson will examine how financial transactions are analyzed and then reported using four financial statements: the income statement, statement of changes in equity, balance sheet, and statement of cash flows. This lesson introduces each statement using an example based on a fictitious corporate organization called Big Dog Carworks Corp.

Subject:
Business and Communication
Career and Technical Education
Mathematics
Material Type:
Activity/Lab
Assessment
Author:
Jeffrey Alger
Date Added:
04/18/2016
Introduction to Financial Accounting
Conditions of Use:
Remix and Share
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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:
Business and Communication
Material Type:
Assessment
Homework/Assignment
Textbook
Provider:
Lyryx Learning
Author:
adapted by Athabasca University and Lyryx Learning.
D. Annand & H. Dauderis
Date Added:
02/12/2015
Introduction to Financial Accounting (AC 101)
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The text covers introductory financial accounting topics. It contains 10 chapters and includes examples, discussion questions and comprehension problems. Homework solutions are available. Please contact the author Khloud Kourani at kkourani@pccc.edu - Passaic County Community College.

Excerpts remixed from the following textbooks:
Introduction to Financial Accounting by Henry Dauderis and David Annand edited by Athabasca University CC BY-NC-SA 3.0 https://open.umn.edu/opentextbooks/BookDetail.aspx?bookId=215
Accounting Principles: A Business Perspectiveby James Don Edwards, University of Georgia & Roger H. Hermanson, Georgia State University. Provided by: Endeavor International Corporation. Project: The Global Textbook Project
https://www.oercommons.org/courses/accounting-principles-a-business-perspective/view

Subject:
Business and Communication
Material Type:
Textbook
Author:
Khloud Kourani
Date Added:
05/14/2018
Introduction to Financial Accounting - Remix
Conditions of Use:
Remix and Share
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Accounting is the process of identifying, measuring, recording, and communicating an organization’s economic activities to users. Users need information for decision making. With an emphasis on the corporate form of business organization, this lesson will examine how financial transactions are analyzed and then reported using four financial statements: the income statement, statement of changes in equity, balance sheet, and statement of cash flows. This lesson introduces each statement using an example based on a fictitious corporate organization called Big Dog Carworks Corp.

Subject:
Business and Communication
Career and Technical Education
Mathematics
Material Type:
Activity/Lab
Assessment
Author:
Sharmishta Koushik
Date Added:
01/23/2018
Management Accounting and Control, Spring 2007
Conditions of Use:
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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.

Subject:
Architecture and Design
Business and Communication
Manufacturing
Material Type:
Full Course
Provider:
M.I.T.
Provider Set:
M.I.T. OpenCourseWare
Author:
Khan, Mozaffar
Date Added:
01/01/2007
Principles of Accounting I (ACCT 201)
Conditions of Use:
No Strings Attached
Rating

This course is an introduction to the fundamentals of financial accounting and the first of a two-part sequence. In this course students explore the framework for all accounting processes. Students will learn to record economic events and follow a business process through the steps of the accounting cycle. Service and merchandising businesses will be covered and communication of the conclusions to decision-makers will be emphasized. This is a required class for business majors planning to transfer to a 4-year business programs in the state of Washington.Login: guest_ocl Password: ocl

Subject:
Accounting
Material Type:
Full Course
Homework/Assignment
Lecture Notes
Lesson Plan
Reading
Syllabus
Provider:
Washington State Board for Community & Technical Colleges
Provider Set:
Open Course Library
Date Added:
10/31/2011
Principles of Financial Accounting
Conditions of Use:
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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.

Subject:
Accounting
Material Type:
Textbook
Provider:
University of North Georgia Press
Author:
Christine Jonick
Date Added:
01/01/2017