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.
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.
This six-week summer course teaches basic concepts of corporate financial accounting and reporting. This information is widely used in making investment decisions, corporate and managerial performance assessment, and valuation of firms. Students perform economics-based analysis of accounting information from the viewpoint of the users of accounting information (especially senior managers) rather than the preparer (the accountant). This course is restricted to MIT Sloan Fellows in Innovation and Global Leadership.
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.
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)
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).
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
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.)
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.
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.
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.
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.
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
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 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.
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.
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.
Short Description:
OpenStax/Rice University © Dec 9, 2020 OpenStax. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 . You can access the original version of this textbook here: Principles of Accounting Volume 1 - Financial Accounting: OpenStax OPENTEXTBC.CA/BCCAMPUS OPEN PUBLISHING July 23, 2016 OpenStax textbook imported into Pressbooks by OPENTEXTBC.CA/BCCAMPUS OPEN PUBLISHING. Updated February 10, 2021. Licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 . South Puget Sound Community College 2021 -- adapted Pressbooks version of the textbook as follows: Formatting reapplied/adjusted Initial financial statements example converted from sole proprietorship to corporation Non-essential information deleted to shorten textbook Some content reorganized to ease students into learning (to lower the initial hurdles) Deleted end-of-chapter practice/application activities. Licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 .
Long Description:
OpenStax/Rice University © Dec 9, 2020 OpenStax. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 . You can access the original version of this textbook here: Principles of Accounting Volume 1 – Financial Accounting: OpenStax OPENTEXTBC.CA/BCCAMPUS OPEN PUBLISHING July 23, 2016 OpenStax textbook imported into Pressbooks by OPENTEXTBC.CA/BCCAMPUS OPEN PUBLISHING. Updated February 10, 2021. Licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 . South Puget Sound Community College 2021 — adapted Pressbooks version of the textbook as follows: Formatting reapplied/adjusted Initial financial statements example converted from sole proprietorship to corporation Non-essential information deleted to shorten textbook Some content reorganized to ease students into learning (to lower the initial hurdles) Deleted end-of-chapter practice/application activities. Licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 .
Word Count: 126946
(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.)