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  • Financial Accounting
Business Fundamentals
Conditions of Use:
No Strings Attached
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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
Financial Accounting
Conditions of Use:
Remix and Share
Rating

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
Financial Accounting, Summer 2004
Conditions of Use:
Remix and Share
Rating

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.
Intermediate Financial Accounting Volume 1
Conditions of Use:
No Strings Attached
Rating

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
Introduction to Financial Accounting
Conditions of Use:
Remix and Share
Rating

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
Introduction to Financial Accounting 
Conditions of Use:
No Strings Attached
Rating

Based on International Financial Reporting Standards, this textbook was written by Henry Dauderis and published by Athabasca University's David Annand, EdD, MBA, CA, Professor of Accounting in the Faculty of Business. It contains 13 chapters and includes discussion questions, cases and comprehension problems. An Instructors Manual for this book is available. Please contact the author directly at david.annand@fb.athabascau.ca to get access to the Instructors Manual.

Subject:
Business and Communication
Accounting
Finance
Material Type:
Textbook
Provider:
BCcampus
Provider Set:
BCcampus Faculty Reviewed Open Textbooks
Author:
David Annand
Henry Dauderis
Introduction to Financial Accounting
Conditions of Use:
Remix and Share
Rating

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
Introduction to Financial Accounting (AC 101)
Conditions of Use:
Remix and Share
Rating

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
Introduction to Financial Accounting Based on International Financial Reporting Standards (second edition)
Conditions of Use:
Remix and Share
Rating

A second edition of an approximately 800 page introductory financial accounting text has been developed. This version of the text has been professionally edited. It has also been revised from the first edition based on instructor feedback.

The text and all ancillary materials are freely-sharable under a Creative Commons CC-BY-SA-NC licence. There are two .pdf versions: an online version of the text is extensively bookmarked for easy access. Suggested solutions to about 25% of assessment material are included and linked to the appropriate questions and problems. The .pdf printable version includes an index. A print-based student solutions manual is available with this version.

A free, nearly 1,000-page .pdf student workbook has been developed to accompany either version of the text. Students can print out solution outlines as they need them, then fill in solutions by hand.

Original .docx source files are also available for all material to facilitate modification by individual instructors.

A free, complete instructor’s solutions manual is available upon request and review of instructor bona fides.

Table of Contents
1. Introduction to Financial Accounting
2. The Accounting Process
3. Financial Accounting and the Use of Adjusting Entries
4. The Classified Balance Sheet and Related Disclosures
5. Accounting for the Sale of Goods
6. Assigning Costs to Merchandize
7. Cash and Receivables
8. Long-lived Assets
9. Debt Financing: Current and Non-current Liabilities
10. Debt Financing: Bonds
11. Equity Financing
12. Proprietorships and Partnerships
13. Financial Statement Analysis
14. The Statement of Cash Flows

Subject:
Accounting
Material Type:
Textbook
Provider:
BCcampus
Provider Set:
BCcampus Open Textbooks
Author:
David Annand
Henry Dauderis
Introduction to Financial Accounting - Remix
Conditions of Use:
Remix and Share
Rating

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
Introduction to Financial Accounting - Second Edition
Conditions of Use:
No Strings Attached
Rating

Based on International Financial Reporting Standards, this textbook was written by Henry Dauderis and published by Athabasca University's David Annand, EdD, MBA, CA, Professor of Accounting in the Faculty of Business. It contains 13 chapters and includes discussion questions, cases and comprehension problems. The first four chapters provide a succinct overview of the the financial accounting process before delving into specific topics in later chapters. This second edition has been professionally edited and significantly revised based on instructor feedback. Notable changes include: information about the classified balance sheet; notes to the financial statements, audit report and management discussion; analysis have been moved up to chapter 4 including an introduction to accounting for payroll, sales taxes, contingent liabilities and warranty reserves, among others, and a comprehensive demonstration problem has been added; accounting for proprietorships has been expanded in chapter 12; a section on notes receivable has been added to chapter 6; coverage of currently liabilities has been significantly expanded in chapter 9. Accounting for LIFO inventory valuation has been eliminated from the relevant chapter. A free, nearly 1,000-page student workbook has been developed to accompany the text. Students can print out solution outlines as they need them and then fill in solutions by hand. An Instructors Manual for this book is available. For access, please contact the author directly at davida@athabascau.ca

Subject:
Business and Communication
Accounting
Finance
Management
Material Type:
Textbook
Provider:
BCcampus
Provider Set:
BCcampus Open Textbooks
Author:
David Annand
Henry Dauderis
Management Accounting and Control, Spring 2007
Conditions of Use:
Remix and Share
Rating

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
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