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Business Fundamentals
Kerri Shields · eCampusOntario · 2025
Business Fundamentals is an all-encompassing introductory textbook designed to introduce readers to the business world. Geared toward college and university students, especially those with little to no prior experience in business, this resource lays a strong foundation for individuals embarking on their academic journey with ambitions of pursuing a business career. The book delves into key functional areas of business, illustrating how departments within organizations work together to generate sales, boost revenue, manage finances, develop innovative products and services, attract and retain customers, manage resources, and make sound decisions. It also addresses essential topics such as corporate social responsibility, business ethics, teamwork, risk management, personal finance, and strategies for academic and professional achievement. Furthermore, it provides an introduction to entrepreneurship and highlights the pivotal roles of managers and leaders in business operations. Tailored for first-year students, the text includes Canadian-specific insights on economics and banking while maintaining a global outlook with examples from Canada, the United States, and other countries. By blending content from various open educational resources (OERs) with original material, this textbook offers a thorough and engaging overview of the business field.
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Financial Empowerment
Bettina Schneider · University of Regina · 2024
Financial Empowerment is designed for a single-semester introduction to financial planning and decision-making, in order to provide first and second-year students with the necessary financial literacy and skills needed to make sound financial decisions, assess financial risk, and achieve financial success. This textbook attempts to speak to the varied backgrounds, knowledge systems, and experiences of Indigenous and non-Indigenous Canadians by providing Indigenous and non-Indigenous perspectives on personal finance and financial planning using examples and information from Elders, the Canadian financial system, and the economy. Additional OER can be found at https://ctl.uregina.ca/open-education/publications-catalogue
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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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Mastering Strategic Management
University of Minnesota Libraries Publishing · 2015
Teaching the strategic management course can be a challenge for many professors. In most business schools, strategic management is a “capstone” 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 students’ engagement in the course. For questions about this textbook please contact textbookuse@umn.edu
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Equilibrium Displacement Models: Theory, Applications, & Policy Analysis
Gary Brester; Joseph Atwood; Michael Boland · University of Minnesota Libraries Publishing · 2023
Applied economists frequently use equilibrium displacement models (EDMs), also termed linear elasticity models, for policy analyses because they can be used to estimate changes in prices and quantities that result from exogenous economic or policy shocks. These models are also widely used to estimate changes in producer and consumer surplus caused by exogenous economic shocks and to quantify the short- and long-term impacts of a variety of economic and regulatory actions across multiple markets. For the first time, a textbook that contains all of the theory and applications of EDMs along with a set of spreadsheet files is available in one place.
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Advanced Macroeconomics: An Easy Guide
Filipe Campante; Federico Sturzenegger; Andrés Velasco · LSE Press · 2021
Macroeconomic policy is one of the most important policy domains, and the tools of macroeconomics are among the most valuable for policy makers. Yet there has been, up to now, a wide gulf between the level at which macroeconomics is taught at the undergraduate level and the level at which it is practiced. At the same time, doctoral-level textbooks are usually not targeted at a policy audience, making advanced macroeconomics less accessible to current and aspiring practitioners. This book, born out of the Masters course the authors taught for many years at the Harvard Kennedy School, fills this gap. It introduces the tools of dynamic optimization in the context of economic growth, and then applies them to a wide range of policy questions – ranging from pensions, consumption, investment and finance, to the most recent developments in fiscal and monetary policy. It does so with the requisite rigor, but also with a light touch, and an unyielding focus on their application to policy-making, as befits the authors’ own practical experience. Advanced Macroeconomics: An Easy Guide is bound to become a great resource for graduate and advanced undergraduate students, and practitioners alike.
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Liquidity, Markets and Trading in Action
Deniz Ozenbas ; Michael Pagano; Robert Schwartz ; Bruce Weber · Springer · 2022
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.
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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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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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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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Fundamentals of Business
Stephen Skripak; Richard Parsons; Anastasia Cortes · BCcampus · 2018
An introductory textbook in business that covers a variety of topics: The Foundations of Business, Economics and Business, Ethics and Social Responsibility, Business in a Global Environment, Forms of Business Ownership, Entrepreneurship: Starting a Business, Management and Leadership, Structuring Organizations, Operations Management, Motivating Employees, Managing Human Resources, Union/Management Issues, Marketing: Providing Value, Accounting and Financial Information, and Personal Finances.
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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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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 Management for Small Businesses: Financial Statements & Present Value Models
Lindon Robinson; Steven Hanson; J. Black · Michigan State University · 2020
This book is for those whose financial management focus is on small businesses. For you, we adapt the traditional financial management themes emphasized in corporate financial management courses to meet the needs of small businesses. Many financial managers of small businesses come from farms or agribusinesses. Others are interested in working for or starting businesses in the food or retail sectors. In most cases, these businesses aren’t organized as C-corporations impacting things like taxes, depreciation, and legal requirements around compiling and reporting financial data. They are rarely publicly traded which creates unique constraints to raising debt and equity capital and calculating required risk-adjusted returns.
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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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Fundamentals of Business
Stephen Skripak; Ron Poff · Virginia Tech Libraries · 2023
Fundamentals of Business, 4th Edition is an open education resource intended to serve as a no-cost, faculty-customizable primary text for one-semester undergraduate introductory business courses. It covers the following topics in business: Teamwork; economics; ethics; entrepreneurship; business ownership, management, and leadership; organizational structures and operations management; human resources and motivating employees; managing in labor union contexts; marketing and pricing strategy; hospitality and tourism, accounting and finance, personal finances, and technology in business. The textbook was designed for use in Virginia Tech’s Pamplin College of Business introductory level business course, MGT1104 Foundations of Business and is shared under a Creative Commons Attribution Non-Commercial ShareAlike 4.0 license. If you are an instructor reviewing, adopting, or adapting this textbook, please help us understand your use by filling out this form http://bit.ly/business-interest. A testbank is now available by request for this book: http://hdl.handle.net/10919/93404. The testbank covers chapters 1-18 and (currently) aligns to previous editions of the textbook. It is available to any instructor who has adopted Fundamentals of Business in their course.
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A Primer on Sustainable Business
LibreTexts · 2012
Going green, green business, and sustainable business are topics on everyone’s mind. But what does all this mean exactly? A Primer on Sustainable Business answers that question and provides an introduction to the basics you need to know.
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The Legal and Ethical Environment of Business
Terence Lau; Lisa Johnson · Saylor Foundation · 2011
Terence Lau & Lisa Johnson's The Legal and Ethical Environment of Business is a book for today's student, who expects learning to be comprised not only of substance, but also of interactive exercises and multimedia. This book streamlines the presentation of material to ensure that every page is relevant, engaging, and interesting to undergraduate business students, without losing the depth of coverage that they need to be successful in their academic journeys and in their professional careers. This is not Legal Environment of Business (LEB) ”light.“ Rather, this is LEB without risk of students' eyes glazing over in boredom or from lack of comprehension. This is LEB presented in an exciting way, where every page is interesting to students and relevant to real life. The authors recognize that the sheer volume of information to be covered in a LEB course makes it one of the more challenging courses for the business undergraduate. Not only do typical LEB texts read like the first year curriculum at law school, but also the LEB course is grounded in the humanities, which can make the subject even more demanding for students who are also taking statistics, economics, finance, and accounting. Each chapter contains not only substantive law, but also illustrative videos, interactive exercises for hands-on learning, and discussion questions for critical thought. Additionally, each chapter presents ”A Question of Ethics“ section, which contains real world ethical dilemmas relevant to the topic under study. These videos, exercises, discussion questions, and ethics sections all provide opportunities for students to apply concepts that they are learning in the context of relevant LEB topics that shape or restrain actual decision-makers' actions. It's real world practice in the safety of the classroom environment. Lau & Johnson's The Legal and Ethical Environment of Business is a textbook that students will enjoy reading. This will encourage them to come to class prepared, and fre