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Open Textbook Library

Browse OER Textbooks from the University of Minnesota's Open Textbook Library. These textbooks are authored and peer reviewed by faculty or other accredited subject matter experts. Many of these textbooks are actively used to teach OER based courses at instiutions across the United States. 

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Intermediate Financial Accounting Volume 1
Unrestricted Use
CC BY
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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.

Subject:
Accounting
Business and Communication
Material Type:
Textbook
Provider:
Lyryx Learning
Author:
Glenn Arnold
Suzanne Kyle
Date Added:
07/17/2017
Intermediate Financial Accounting Volume 2
Unrestricted Use
CC BY
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0.0 stars

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
International Finance: Theory and Policy
Conditional Remix & Share Permitted
CC BY-NC-SA
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0.0 stars

International Finance Theory and Policy is built on Steve Suranovic's belief that to understand the international economy, students need to learn how economic models are applied to real world problems. It is true what they say, that ”economists do it with models.“ That's because economic models provide insights about the world that are simply not obtainable solely by discussion of the issues.

Subject:
Business and Communication
Finance
Material Type:
Textbook
Provider:
The Saylor Foundation
Provider Set:
Saylor Textbooks
Author:
Steve Suranovic
Date Added:
02/17/2015
An Introduction to Cooperation and Mutualism
Conditional Remix & Share Permitted
CC BY-NC
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0.0 stars

This textbook introduces readers to the idea of cooperation and mutualism. Cooperatives and mutuals are participatory organizations in which members participate in control and governance, receive economic benefits through patronage refunds or net income, and become owners through equity. These mutual-benefit organizations exist alongside non-profit organizations and investor-benefit organizations through the global economy.

Subject:
Business and Communication
Management
Material Type:
Textbook
Provider:
University of Minnesota
Provider Set:
University of Minnesota Libraries Publishing
Author:
Michael Boland
Date Added:
01/01/2017
Introduction to Entrepreneurship
Conditional Remix & Share Permitted
CC BY-NC-SA
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0.0 stars

Short Description:
Learn about entrepreneurship and what makes entrepreneurs successful, all while developing your entrepreneurial skills

Long Description:
This course introduces students to entrepreneurship as an approach to life and to create their own careers. Through foundational concepts and frameworks, this course examines entrepreneurship as a process including: entrepreneurial identity, opportunity creation and evaluation, mobilizing resources, and growth. The course is designed around the major stages in this process, and an overview of factors that are key to entrepreneurial success is provided.

Word Count: 17032

ISBN: 978-1-989864-50-0

(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.)

Subject:
Business and Communication
Finance
Material Type:
Textbook
Provider:
Kwantlen Polytechnic University
Author:
Katherine Carpenter
Date Added:
09/06/2021
Introduction to Financial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

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: U.S. GAAP Adaptation
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

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 Analysis
Unrestricted Use
CC BY
Rating
0.0 stars

Short Description:
This Open Textbook is a dynamic guide incorporating the essential skills needed to build a foundation in Financial Analysis. Students and readers will learn how to insightfully read a Financial Statement, utilize key financial ratios in order to derive forward-looking investment-related inferences from the accounting data, engage in elementary forecasting and modeling, master the theory of the Time Value of Money, and learn to price stocks and bonds in an environment in which interest rates constantly change. Ample problems and solutions, and review questions are provided to the student so that s/he can gauge his/her progress. This text will be continually updated in order to provide novel information and enhance students’ experiences.

Long Description:
This Open Textbook is a dynamic guide incorporating the essential skills needed to build a foundation in Financial Analysis. Students and readers will learn how to insightfully read a Financial Statement, utilize key financial ratios in order to derive forward-looking investment-related inferences from the accounting data, engage in elementary forecasting and modeling, master the theory of the Time Value of Money, and learn to price stocks and bonds in an environment in which interest rates constantly change. Ample problems and solutions, and review questions are provided to the student so that s/he can gauge his/her progress. This text will be continually updated in order to provide novel information and enhance students’ experiences.

Using this textbook? Let us know by filling out this short adoption form.

Word Count: 56911

(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.)

Subject:
Business and Communication
Finance
Material Type:
Textbook
Provider:
Open Touro
Author:
Kenneth S. Bigel
Date Added:
03/30/2022
Intro to Social Media
Unrestricted Use
CC BY
Rating
0.0 stars

Short Description:
This book is aimed at managers, business owners, marketing managers, and aspiring social media marketing interns and managers. I will assume that however accomplished in your own field - baker, developer, teacher and that even as successful business owners, you approach the topic of social media marketing as a beginner. Even if you are an avid personal user of social networks, we will treat this book as a guided tour of social media for marketing purposes.

Long Description:
This book is aimed at managers, business owners, marketing managers, and aspiring social media marketing interns and managers. I will assume that however accomplished in your own field – baker, developer, teacher and that even as successful business owners, you approach the topic of social media marketing as a beginner. Even if you are an avid personal user of social networks, we will treat this book as a guided tour of social media for marketing purposes.

While this is a textbook, it is not meant to read like a traditional textbook, especially on a topic that is rooted in digital to an audience who, let’s be honest, doesn’t really like to read. No shade. I too would rather watch a YouTube video on how to fix a problem with my laptop than read the manual.

Like many of my Generation X peers, I began using forums and chat rooms in the early 1990’s and have watched social networks come and go (AOL and Yahoo chat rooms, Friendster, Myspace) – To those not inclined to spend countless hours online over the past couple of decades, it may seem as if things change too often.

For others, particularly those born into the technology, aka digital natives, social networks as with most technology, are second nature to you, but not having work experience may leave you perplexed as to what your boss/ client / customers really want from you as a social media manager.

If you fall within either one of these audiences, this book is for you. I will do my best to help you sort out a basic understanding of the why of social media as a marketing tool for business, for personal brand building, and perhaps more importantly, where to find supporting information and research to help you design, monitor, test, and re-define a social media marketing strategy.

If you are utilizing this book as an instructor or are considering using this book as an instructor, first of all, Thank you very much! Here, you will find the instruction plan and a practical way of teaching students how the principles of marketing work. We will also explore the principles for each prominent social website. Also, the exercises with every chapter will give students a better chance at understanding these concepts as well.

To sum it up, the target audience for the book is a person who is interested in social media marketing for brand building.

Word Count: 23734

(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.)

Subject:
Business and Communication
Communication
Education
Higher Education
Marketing
Social Science
Sociology
Material Type:
Textbook
Provider:
Oklahoma State University
Author:
Cheryl Lawson
Date Added:
06/23/2022
Leading with Cultural Intelligence
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Organizations in the 21st century are in need of culturally intelligent managers and leaders. The pressure to build authentic global networks and to cultivate an appreciation and respect for cultural differences and similarities has driven cultural intelligence to the forefront of diversity and inclusion work.

Preparing today's students to be effective leaders in their professional lives requires that they hone their cultural intelligence as it is vital to working inter- and intra-culturally in today's global economy. This unique ability to identify, recognize, and acknowledge the differences and similarities that exist between and among cultural groups and systems will set their leadership skills apart from the masses. And when applied, cultural intelligence can bridge the gap in cultural misunderstanding by creating awareness, knowledge, and patience of cultural norms and behaviors.

The purpose of Leading With Cultural Intelligence by Mia Moua is to outline the important ideas of cultural intelligence and the steps that must be considered and then practiced to become a culturally intelligent leader. The most important aspect covered within this book is that cultural intelligence is both a strategy and a tool towards cultural competency and proficiency. This book outlines the importance of understanding culture and its impact on organizations, the strategic value of cultural intelligence, and the significance of integrating and practicing cultural intelligence in everyday business life. When all these aspects are properly integrated and applied in the leadership and management process, organizations are more innovative and adaptable to respond to cultural changes.

Subject:
Business and Communication
Management
Material Type:
Textbook
Provider:
The Saylor Foundation
Provider Set:
Saylor Textbooks
Author:
Mai Moua
Date Added:
02/18/2015
Legal Aspects of Marketing and Sales
Conditional Remix & Share Permitted
CC BY-NC-SA
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0.0 stars

Legal Aspects of Marketing and Sales is an up-to-date textbook that covers legal issues that students who will work in marketing or with marketing managers must understand. The text is organized to permit instructors to tailor the materials to their particular approach. The authors take special care to engage students by relating law to everyday events with their clear, concise and readable style.

Subject:
Business and Communication
Marketing
Material Type:
Textbook
Provider:
The Saylor Foundation
Provider Set:
Saylor Textbooks
Author:
Daniel Warner
Don Mayer
George Siedel
Jethro Lieberman
Date Added:
11/08/2018
Liquidity, Markets and Trading in Action
Unrestricted Use
CC BY
Rating
0.0 stars

This open access book addresses four standard business school subjects: microeconomics, macroeconomics, finance and information systems as they relate to trading, liquidity, and market structure. It provides a detailed examination of the impact of trading costs and other impediments of trading that the authors call “frictions”. It also presents an interactive simulation model of equity market trading, TraderEx, that enables students to implement trading decisions in different market scenarios and structures. Addressing these topics shines a bright light on how a real-world financial market operates, and the simulation provides students with an experiential learning opportunity that is informative and fun.

Each of the chapters is designed so that it can be used as a stand-alone module in an existing economics, finance, or information science course. Instructor resources such as discussion questions, Powerpoint slides and TraderEx exercises are available online.

Subject:
Business and Communication
Finance
Material Type:
Textbook
Author:
Bruce W. Weber
Deniz Ozenbas
Michael S. Pagano
Robert A. Schwartz
Date Added:
11/18/2021
Management Communication
Conditional Remix & Share Permitted
CC BY-SA
Rating
0.0 stars

Communication is the heart of business. Short emails, complex reports, private chats, impassioned pitches, formal presentations, and team meetings move information and ideas around an organization, define strategy, and drive decisions. Business communication is concise, direct, clear, and compelling.

Subject:
Business and Communication
Communication
Management
Material Type:
Textbook
Author:
Andy Spackman
Crickett Willardsen
Julie Haupt
Karmel Newell
Kurt Sandholtz
Lisa Thomas
Liz Dixon
Mariana Richardson
Melissa Wallentine
Sue Bergin
Date Added:
06/28/2019
Managerial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Kurt Heisinger and Joe Ben Hoyle believe that students want to learn accounting in the most efficient way possible, balancing coursework with personal schedules. They tend to focus on their studies in short intense segments between jobs, classes, and family commitments. Meanwhile, the accounting industry has endured dramatic shifts since the collapse of Enron and WorldCom, causing a renewed focus on ethical behavior in accounting. This dynamic author team designed Managerial Accounting to work within the confines of today's students' lives while delivering a modern look at managerial accounting.

Subject:
Accounting
Business and Communication
Material Type:
Textbook
Provider:
The Saylor Foundation
Provider Set:
Saylor Textbooks
Author:
Joe Hoyle
Kurt Heisinger
Date Added:
02/17/2015
Mastering Strategic Management
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Teaching the strategic management course can be a challenge for many professors. In most business schools, strategic management is a ŇcapstoneÓ course that requires students to draw on insights from various functional courses they have completed (such as marketing, finance, and accounting) in order to understand how top executives make the strategic decisions that drive whether organizations succeed or fail. Although students have taken these functional courses, many students have very little experience with major organizational choices. It is this inexperience that can undermine many studentsŐ engagement in the course.

Subject:
Business and Communication
Management
Material Type:
Textbook
Provider:
University of Minnesota
Provider Set:
University of Minnesota Libraries Publishing
Author:
Dave Ketchen
Jeremy Short
Date Added:
01/01/2011
Mastering Strategic Management-1st Canadian Edition
Unrestricted Use
CC BY
Rating
0.0 stars

Mastering Strategic Management is designed to enhance student engagement in three innovative ways. The first is through visual adaptations of the key content in the book. It is well documented that many of today’s students are visual learners. To meet students’ wants and needs (and thereby create a much better teaching experience for professors), Mastering Strategic Management contains multiple graphic concept pages in ever section of every chapter of the book. Think of graphic concept pages as almost like info-graphics for key concepts in each

Subject:
Business and Communication
Management
Material Type:
Textbook
Provider:
BCcampus
Provider Set:
BCcampus Open Textbooks
Author:
Dave Ketchen
David Try
Janice Edwards
Jeremy Short
Date Added:
10/28/2014
Money and Banking
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

The financial crisis of 2007-8 has already revolutionized institutions, markets, and regulation. Wright's Money and Banking V 2.0 captures those revolutionary changes and packages them in a way that engages undergraduates enrolled in Money and Banking and Financial Institutions and Markets courses.

Minimal mathematics, accessible language, and a student-oriented tone ease readers into complex subjects like money, interest rates, banking, asymmetric information, financial crises and regulation, monetary policy, monetary theory, and other standard topics. Numerous short cases, called "Stop and Think" boxes, promote internalization over memorization. Exercise drills ensure basic skills competency where appropriate. Short, snappy sections that begin with a framing question enhance readability and encourage assignment completion.

The 2.0 version of this text boasts substantive revisions (additions, deletions, rearrangements) of almost every chapter based on the suggestions of many Money and Banking instructors.

Subject:
Business and Communication
Finance
Material Type:
Textbook
Provider:
The Saylor Foundation
Provider Set:
Saylor Textbooks
Author:
Robert E. Wright
Date Added:
02/17/2015
NIIF FULL: Una guía práctica para su aplicación
Conditional Remix & Share Permitted
CC BY-NC-SA
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0.0 stars

El presente manual de NIIF proporciona una visión completa y detallada de los principales aspectos que deben requerir en la aplicación de las normas internacionales de información financiera. En primer lugar, se aborda el marco conceptual de las NIIF y su importancia en la elaboración de estados financieros de alta calidad y comprensibilidad. A continuación, se profundizará en la contabilización de inventarios, propiedad, planta y equipo, y el deterioro de activos, presentando los principales criterios para la medición, reconocimiento y presentación de dichas partidas. Por último, se explica de manera clara y precisa el proceso de conversión de monedas en los estados financieros, detallando los métodos y tasas de cambio a utilizar en la contabilización de transacciones y saldos en moneda extranjera.

Subject:
Business and Communication
Finance
Material Type:
Textbook
Provider:
Editorial Grupo AEA
Date Added:
05/17/2023
Organizational Behavior
Unrestricted Use
CC BY
Rating
0.0 stars

This OpenStax resource aligns to introductory courses in Organizational Behavior. The text presents the theory, concepts, and applications with particular emphasis on the impact that individuals and groups can have on organizational performance and culture. An array of recurring features engages students in entrepreneurial thinking, managing change, using tools/technology, and responsible management; furthermore, the unique chapter on Social Media and Communication contextualizes the importance and implications of various platforms and communications methods.

Subject:
Business and Communication
Management
Material Type:
Textbook
Provider:
Rice University
Provider Set:
OpenStax College
Author:
David S. Bright
Donald G. Gardner
Eva Hartmann
J. Stewart Black
James S. O’Rourke
Jason Lambert
Jon L. Pierce
Joseph Weiss
Joy Leopold
Laura M. Leduc
Richard M. Steers
Siri Terjesen
Date Added:
06/05/2019
Personal Finance
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Personal Finance by Rachel Siegel and Carol Yacht is a comprehensive Personal Finance text which includes a wide range of pedagogical aids to keep students engaged and instructors on track.

This book is arranged by learning objectives. The headings, summaries, reviews, and problems all link together via the learning objectives. This helps instructors to teach what they want, and to assign the problems that correspond to the learning objectives covered in class.

Personal Finance includes personal finance planning problems with links to solutions, and personal application exercises, with links to their associated worksheet(s) or spreadsheet(s). In addition, the text boasts a large number of links to videos, podcasts, experts' tips or blogs, and magazine articles to illustrate the practical applications for concepts covered in the text.

Subject:
Business and Communication
Finance
Material Type:
Textbook
Provider:
The Saylor Foundation
Provider Set:
Saylor Textbooks
Author:
Carol Yacht
Rachel Siegel
Date Added:
02/16/2011