Digital library
Textbooks, references and open learning resources.

External
Principles of Managerial Accounting 1
HACC, Central Pennsylvania's Community College
In the contents: 03: How Is Cost-Volume-Profit Analysis Used for Decision Making

External
Managerial Accounting
Lumen Learning · LibreTexts
In the contents: 3.06: Cost-Volume-Profit Analysis In Planning · 3.09: Cost-Volume-Profit Analysis Summary · 06: Cost Behavior and Cost-Volume-Profit Analysis

External
ACCT 311: Managerial Accounting
Jennifer Black · Folsom Laek College
In the contents: 07: Cost-Volume-Profit (CVP) Analysis · 10.7: Describe How Companies Use Variance Analysis

External
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).

External
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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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.

External
Principles of Managerial Accounting
Christine Jonick · University of North Georgia
In the contents: 05: Cost Volume Profit Analysis · 5.01: Introduction to Cost Volume Profit Analysis · 5.02: Cost Volume Profit Analysis (CVP)

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Managerial Accounting
LibreTexts · LibreTexts
In the contents: 5.06: Appendix- Performing Regression Analysis with Excel · 06: Is Cost-Volume-Profit Analysis Used for Decision Making · 6.02: Cost-Volume-Profit Analysis for Single-Product Companies

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Managerial Accounting
OpenStax · LibreTexts
In the contents: 03: Cost-Volume-Profit Analysis · 3.0E: 3.E: Cost-Volume-Profit Analysis (Exercises) · 3.01: Prelude to Cost-Volume-Profit Analysis

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Financial Accounting
Lumen Learning · LibreTexts
In the contents: 18: Financial Statement Analysis

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Introduction to Financial Accounting
David Annand and Henry Dauderis · Athabasca University
In the contents: 2.02: Transaction Analysis Using Accounts · 6.05: Appendix A- Ratio AnalysisMerchandise Inventory Turnover · 7.06: Appendix A- Ratio AnalysisAcid Test

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Principles of Financial Accounting
Christine Jonick · University of North Georgia
In the contents: 7.03: Financial Statement Analysis

External
ACCT 301: Financial Accounting (Black)
LibreTexts
In the contents: 15: Financial Statement Analysis · 15.04: Financial Statement Analysis

External
Chemistry 2e (OpenStax)
Flowers, Theopold, and Langley · OpenStax
In the contents: 4.05: Quantitative Chemical Analysis

External
Chemistry (OpenStax)
Flowers, Theopold and Langley · LibreTexts
In the contents: 4.06: Quantitative Chemical Analysis

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Accounting for Managers
Lumen Learning · LibreTexts
In the contents: 6.11: Introduction to Mixed Cost Analysis · 08: Cost Volume Profit Analysis · 8.04: Introduction to Break-Even Point Analysis

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Introductory Statistics 2e (OpenStax)
LibreTexts
In the contents: 13.08: How to Use Microsoft Excel for Regression Analysis

External
Intermediate Financial Accounting 1
Glenn Arnold & Suzanne Kyle · Athabasca University
In the contents: 3.06: Analysis of Statement of Income and Statement of Changes in Equity · 4.04: Analysis · 6.04: Cash and Receivables- Analysis

External
Managerial Accounting
Lumen Learning · LibreTexts
In the contents: 05: Cost Behavior and Cost-Volume-Profit Analysis · 5.06: Cost-Volume-Profit Analysis In Planning · 5.09: Cost-Volume-Profit Analysis Summary

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Financial Accounting Foundations: A Practical Introduction to the Language of Business
Sandra Li · De Anza College
In the contents: 2.03: Transaction Analysis - Example