Thư viện số
Giáo trình, tài liệu tham khảo và tài nguyên học tập mở.
Nguồn ngoài
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.
Nguồn ngoài
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.
Nguồn ngoài
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.
Nguồn ngoài
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.
Nguồn ngoài
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.
Nguồn ngoài
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.
Nguồn ngoài
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.
Nguồn ngoài
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).
Nguồn ngoài
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).
Nguồn ngoài
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.
Nguồn ngoài
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
Nguồn ngoài
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.
Nguồn ngoài
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.
Nguồn ngoài
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.
Nguồn ngoài
Principles of Accounting, Volume 2: Managerial Accounting
Mitchell Franklin; Patty Graybeal; Dixon Cooper; LuAnn Bean · OpenStax, Rice University
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.
Nguồn ngoài
Principles of Accounting, Volume 1: Financial Accounting
Mitchell Franklin; Patty Graybeal; Dixon Cooper; LuAnn Bean · OpenStax, Rice University
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.
Nguồn ngoài
Business Finance Budgeting
Jesse Ledvina · Northeast Wisconsin Technical College
Có trong mục lục: 02: Accounting and Financial Statement Overview · 2.02: Cash versus Accrual Accounting · 2.03: Economic Basis for Accrual Accounting
Nguồn ngoài
Basic Engineering Science
Donald E. Richards · Rose-Hulman Institute of Technology
Có trong mục lục: 1.06: Conservation and Accounting - A Useful Framework · 2.02: The Accounting Concept · 3.05: Accounting of Chemical Species
Nguồn ngoài
Introduction to Financial Analysis
Kenneth Bigel · Open Touro · 2022
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.
Nguồn ngoài
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.