Digital library
Textbooks, references and open learning resources.
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Financial Accounting
OpenStax · LibreTexts
This text is designed to meet the scope and sequence requirements of an accounting course that covers the fundamentals of financial accounting. 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.
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MATH 25: PreCalculus (Abramson OpenStax)
Jennifer Moorhouse · Hartnell College
LibreTexts
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Chemistry (OpenStax)
Flowers, Theopold and Langley · LibreTexts
This Textmap is offered as a review resource for students currently enrolled in Chem 101A.
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Introductory Statistics (OpenStax) With Multimedia and Interactivity, LibreTexts Calculator
Larry Green · Lake Tahoe Community College
LibreTexts
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Astronomy 2e Openstax
Rachel Mastrapa · De Anza College
LibreTexts
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ACCT 311: Managerial Accounting
Jennifer Black · Folsom Laek College
This is the study of how managers use accounting information in decision-making, planning, directing operations, and controlling. The text focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. It includes issues relating to cost systems, cost control, profit planning, ethics, segment reporting, and performance analysis in manufacturing and service environments.
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Introductory Statistics 2e (OpenStax)
LibreTexts
This text follows scope and sequence requirements of a one-semester introduction to statistics course and is geared toward students majoring in fields other than math or engineering. The text assumes some knowledge of intermediate algebra and focuses on statistics application over theory. Introductory Statistics includes innovative practical applications that make the text relevant and accessible, as well as collaborative exercises, technology integration problems, and statistics labs.
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Intermediate Financial Accounting 1
Glenn Arnold & Suzanne Kyle · Athabasca University
Intermediate Financial Accounting Volume 1 by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for a first course in Intermediate Financial Accounting, and presumes that students have already completed one or two Introductory Financial Accounting courses. The textbook reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 – Revenue from Contracts With Customers.
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Managerial Accounting
Lumen Learning · LibreTexts
LibreTexts
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Supplement to OpenStax Biology 2e for Norco College
teresa friedrich finnern · Norco College
Key terms and review questions for OpenStax Biology 2e for Norco College.
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Financial Accounting Foundations: A Practical Introduction to the Language of Business
Sandra Li · De Anza College
An approachable introduction to financial accounting that connects core concepts to real-world business activities. Students learn how transactions are recorded, translated into financial statements, and used to understand business performance.
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Principles of Managerial Accounting 2
HACC, Central Pennsylvania's Community College
This is a text to accompany the course over 7 weeks of Principles of Managerial Accounting 2. It explores in more depth the concepts needed to develop a costing system for inventory and to use that system to evaluate the performance of those who manage it.
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OpenStax Biology 2e for Norco College
teresa friedrich finnern · Norco College
LibreTexts
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Clackamas Biology 112 OER Textbook (OpenStax)
Jennifer Bown · Clackamas Community College
This Textbook supports students taking Biology 112 General Biology for Health Sciences from Clackamas Community College.
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Chemistry 2e (OpenStax)
Flowers, Theopold, and Langley · OpenStax
This text follow a systematic study of fundamental chemical and physical principles and their application to the properties of matter, including atomic structure, molecular structure and bonding, periodic trends in the properties of the elements, gas laws, solution properties, and quantitative relationships involving chemical reactions.
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ACCT 151: Principles of Financial Accounting II
HACC, Central Pennsylvania's Community College
This text introduces students to the accounting cycle and the process of converting transactions into accounting journal entries. It presents details about accounting principles governing inventory. Long-term assets, liabilities and equity transactions are also reviewed.
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Intermediate Financial Accounting 2
Glenn Arnold & Suzanne Kyle · Athabasca University
Intermediate Financial Accounting Volume 2 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 textbook reflects both current International Financial Reporting Standards (IFRS) and ASPE.
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Chemistry 2e (OpenStax)
Flowers, Theopold, and Langley · OpenStax
This course deals with the spontaneity, extent and rate of chemical processes. Covers chemical thermodynamics, kinetics, equilibria, including acid-base and solubility equilibria, and electrochemistry.
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U.S. Federal Income Taxation of Individuals 2023
Deborah Geier · CALI's eLangdell® Press · 2017
This is the tenth edition of this textbook, updated through December 15, 2022 for use beginning January 2023. In addition to incorporating new law and all inflation adjustments, this edition builds on updates made for the ninth edition and incorporates new charts pertaining to economic and tax data, including December 2019 CBO charts showing that income inequality between 2015 and 2020 (with the Tax Cuts and Jobs Act enacted in 2017) worsened after taxes and transfers than before taxes and transfers are taken into account. This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term income for uniquely tax purposes and examines the Internal Revenue Code provisions that translate this construct into positive law. Chapter 2 explores various forms of consumption taxation because the modern Internal Revenue Code is best perceived as a hybrid income-consumption tax that also contains many provisions that are inconsistent with both forms of taxation. Chapter 3 then provides students with the story of how we got to where we are today, important context about the distribution of the tax burden, the budget, and economic trends, as well as material on ethical debates, economic theories, and politics as they affect taxation. Armed with this larger blueprint, students are in a much better position to evaluate the myriad pieces that follow throughout the remaining 18 chapters. For example, they are in a better position to appreciate how applying the income tax rules for debt to a debt-financed investment afforded more favorable consumption tax treatment creates tax shelter problems. Stated another way, they can better appreciate how the tax system can someti
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Basic Income Tax
William Kratzke · CALI's eLangdell® Press · 2023
This book is the 8th edition of a basic income tax text. This edition incorporates the Tax Cuts and Jobs Act of 2017. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law students with widely different backgrounds. The text integrates several of the CALI drills that Professor James Edward Maule (Villanova University) prepared.