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Basic Engineering Science - A Systems, Accounting, and Modeling Approach
Donald Richards · Rose-Hulman Institute of Technology · 2001
This textbook is based on a different paradigm for organizing an engineering science core --- a systems, accounting and modeling approach --- that emphasizes the common, underlying concepts of engineering science. Although this approach is not new, as most graduate students have been struck by this idea sometime during their graduate education, its use as the organizing principle for an undergraduate curriculum is new. By focusing on the underlying concepts and stressing the similarities between subjects that are often perceived by students (and taught by faculty) as unconnected topics, this approach provides engineering students a foundational framework for recognizing and building connections as they travel through their education.
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Principles of Managerial Accounting
Christine Jonick · University of North Georgia Press · 2017
The University of North Georgia Press and Affordable Learning Georgia bring you Principles of Managerial Accounting. Well-written and straightforward, Principles of Managerial 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. Jonick’s years of teaching and commitment to effective pedagogy. Features: Peer reviewed by academic professionals and tested by students Over 100 charts and graphs Instructional exercises appearing both in-text and for Excel Resources for student professional development This textbook is an Open Education Resource. It can be reused, remixed, and reedited freely without seeking permission.
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Financial and Managerial Accounting
Lolita Paff · Pennsylvania State University · 2021
Textbook prices for introductory accounting courses are typically very high and new editions are frequently introduced, limiting the resale value and use of older editions. Simply put, a free, open-source textbook increases accessibility by eliminating the cost barrier. Free is my favorite price! Second... Accounting textbooks also commonly seen as… BORING! This book is uniquely constructed to integrate reading, video tutorials, links and practice to make learning… dare I write it… FUN! OK, maybe that’s overstating a bit, but this is not your typical accounting text.
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Principles of Strategic Management Accounting
Stijn Masschelein · University of Western Australia · 2024
This textbook explains the economic and sociological principles that underpin the use of strategic management accounting practices in organisations. Each chapter of the first part starts with a gentle, conversational introduction to the insights of one strand of academic literature and applies the insights to modern performance measurement and evaluation practices. The following parts apply the principles to specific accounting tools such as the budget, cost accounting, and the balanced scorecard. The textbook can be used in an advanced management accounting undergraduate unit or a post-graduate unit to give students a firm grounding to analyse measurement and evaluation practices in modern organisations. The textbook is meant to be a jumping off point for students and prepare them to analyse case studies and technical articles on strategic management accounting.
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Principles of Financial Accounting
Christine Jonick · University of North Georgia Press · 2017
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. Features: Peer reviewed by academic professionals and tested by students Over 100 charts and graphs Instructional exercises appearing both in-text and for Excel Resources for student professional development This textbook is an Open Education Resource. It can be reused, remixed, and reedited freely without seeking permission.
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Principles of Accounting
Contributing Authors · OpenStax · 2019
Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today’s college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the “why” as well as the “how” aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
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Principles of Accounting
Contributing Authors · OpenStax · 2019
Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today’s college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the “why” as well as the “how” aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
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Introduction to Financial Accounting: U.S. GAAP Adaptation
David Annand; Donna Marchand; Henry Dauderis · Lyryx · 2021
This textbook is an adaptation by D. Marchand and 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. Another version of the textbook written by D. Annand and adapted by T. Thompson, including .docx files and ancillary material, can be obtained upon request to D. Annand (davida@athabascau.ca).
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Introduction to Financial Accounting
David Annand; Henry Dauderis; Tilly Jensen · Lyryx · 2024
Introduction to Financial Accounting, 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 textbook focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to intermediate financial accounting. The textbook 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. The original Annand/Dauderis version of the textbook including .docx files and ancillary material remains available upon request to D. Annand (davida@athabascau.ca).
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Intermediate Financial Accounting
Glenn Arnold; Suzanne Kyle · Lyryx · 2016
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.
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Managerial Accounting
Kurt Heisinger; Joe Hoyle · Saylor Foundation · 2012
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. Managerial Accounting was written around three major themes: Ready, Reinforcement and Relevance. This book is aimed squarely at the new learning styles evident with today's students and addresses accounting industry changes as well. Ready. Your students want to be as efficient as possible in their learning. This book adopts a concise, jargon-free, and easy-to-understand approach that is ready with concise sections and concepts when the student is ready to study in a format the student wants. Key concepts are provided in short segments with bullet points and step-by-step instructions to simplify concepts. This thoughtful, step-wise approach will help your students avoid distractions and focuses attention on the big picture. Reinforcement. Managerial Accounting boasts “Review Problems” at the end of each major section or learning objective which offer practical opportunities for students to apply what they have learned. These “Review Problems” allow students to immediately reinforce what they have learned and are provided within the body of the chapter along with the solutions. Relevance. Why is managerial accounting important? Since all students perform better when they can answer the “why” question, meaningful references to companies throughout the chapters help students tie the concepts presented in each chapter to real organizations. In addition, realistic managerial scena
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Accounting in the Finance World
University of Minnesota Libraries Publishing · 2016
This book is intended for an undergraduate or MBA level Financial Accounting course. It covers the standard topics in a standard sequence, utilizing the Socratic method of asking and answering questions.
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Accounting Principles: A Business Perspective
Roger Hermanson; James Edwards; Michael Maher · BCcampus · 2011
Accounting Principles: A Business Perspective uses annual reports of real companies to illustrate many of the accounting concepts in use in business today. Gaining an understanding of accounting terminology and concepts, however, is not enough to ensure your success. You also need to be able to find information on the Internet, analyze various business situations, work effectively as a member of a team, and communicate your ideas clearly. This text was developed to help you develop these skills.
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Intermediate Financial Accounting
Glenn Arnold; Suzanne Kyle · Lyryx · 2017
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.
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Gateway to Business Analytics with Microsoft Excel®
Humberto Barreto · PALNI · 2025
Business analytics is a new, expanding subfield with fuzzy edges that overlap into a variety of other established disciplines, including economics, econometrics, computer science, data science, finance, statistics, mathematics, and even psychology. Business analytics includes such traditional techniques as regression and data visualization, but also newer methods such as web scraping, big data, machine learning, and artificial intelligence. Its key distinguishing feature is using data to make and communicate business decisions. This textbook utilizes Microsoft Excel to present a mix of topics appropriate to an undergraduate level introduction to business analytics course with an engaging delivery style.
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The Most EXCELlent OER Spreadsheets Textbook Published (in 2025)
Marcus Lacher · Minnesota State Colleges and Universities · 2025
"The Most Excellent OER Spreadsheets Textbook Ever Published (in 2025)" by Marcus Lacher is a comprehensive and accessible guide designed to empower students and professionals with the skills needed to master Microsoft Excel. This textbook is meticulously crafted to be concise, effective, and cost-efficient, aligning with typical college-level business spreadsheets course outcomes without unnecessary content.
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Beginning Excel 2019
Noreen Brown; Barbara Lave; Julie Romey · Open Oregon Educational Resources · 2017
This textbook was written for a community college introductory course in spreadsheets utilizing Microsoft Excel. While the figures shown utilize Excel 2019, the textbook was written to be applicable to other versions of Excel as well. The book introduces new users to the basics of spreadsheets and is appropriate for students in any major who have not used Excel before. This textbook includes instructions for Excel for Mac also.
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Money and Banking
Robert Wright · Saylor Foundation · 2012
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. Some specific highlights are: Chapter 11 now contains enhanced descriptions of recent regulatory changes, including Dodd-Frank, Chapter 12 is an entirely new chapter on derivatives covering forwards, futures, options, and swaps that also including comprehensive treatment of the causes and consequences of financial crises, and Chapter 14 has updated discussions of the Federal Reserve's monetary policy tools, including paying interest on reserves, and the structure and leadership of the European Central Bank. Recent financial turmoil has increased student interest in the financial system but simultaneously threatens to create false impressions and negative attitudes. This up-to-date text by a dynamic, young author encourages students to critique the financial system without rejecting its many positive attributes. Peruse the book online now to see for yourself if this book fits the needs of your course and students. This textbook has been used in classes at:Augustana
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Financial Strategy for Public Managers
Sharon Kioko; Justin Marlowe · Rebus Community · 2016
Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today's effective public servants need to know. It starts “at the beginning” and assumes no prior knowledge or experience in financial management. Throughout the text, Kioko and Marlowe emphasize how financial information can and should inform every aspect of public sector strategy, from routine procurement decisions to budget preparation to program design to major new policy initiatives. They draw upon dozens of real-world examples, cases, and applied problems to bring that relationship between information and strategy to life. Unlike other public financial management texts, the authors also integrate foundational principles across the government, non-profit, and “hybrid/for-benefit” sectors. Coverage includes basic principles of accounting and financial reporting, preparing and analyzing financial statements, cost analysis, and the process and politics of budget preparation. The text also includes several large case studies appropriate for class discussion and/or graded assignments.
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Sistema de Costos por Órdenes de Producción para PYMES
Rosa Verónica Núñez-Liberio; Marco Vinicio Suarez-Núñez; Cecilia Mercedes Navarrete-Zambrano; Silvana Elizabeth Ruiz-López · Editorial Grupo AEA · 2023
El libro “Sistema de Costos por Órdenes de Producción para PYMES” es un libro que se enfoca en la contabilidad de costos y cómo se puede aplicar en las pequeñas y medianas empresas. El libro se enfoca en el sistema de costos por órdenes de producción, que es un sistema que se utiliza para calcular los costos de producción de un producto específico. Este sistema es muy útil para las empresas que producen productos personalizados o productos que tienen una gran cantidad de variaciones. El libro cubre los conceptos básicos de la contabilidad de costos y cómo se pueden aplicar en las pequeñas y medianas empresas. También cubre los diferentes tipos de costos que existen y cómo se pueden calcular. Además, el libro cubre el sistema de costos por órdenes de producción en detalle y cómo se puede utilizar para calcular los costos de producción. El libro “Sistema de Costos por Órdenes de Producción para PYMES” es una guía útil para las pequeñas y medianas empresas que buscan mejorar su contabilidad de costos. El libro cubre los conceptos básicos de la contabilidad de costos y cómo se pueden aplicar en las pequeñas y medianas empresas. También cubre los diferentes tipos de costos que existen y cómo se pueden calcular. Además, el libro cubre el sistema de costos por órdenes de producción en detalle y cómo se puede utilizar para calcular los costos de producción.