Digital library
Textbooks, references and open learning resources.
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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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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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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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Principles of Managerial Accounting 1
HACC, Central Pennsylvania's Community College
This is a text designed to accompany a seven week course covering the introductory Principles of Managerial Accounting. It covers the management decisions including cost definition and behavior, break even analysis and decision making.
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Managerial Accounting
LibreTexts · LibreTexts
This text work within the confines of today's students' lives while delivering a modern look at managerial accounting and 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.
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ACCT 150: Principles of Financial Accounting I
HACC, Central Pennsylvania's Community College
In the contents: 1.03: Selecting a Legal Form for a Business
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Managerial Accounting
OpenStax · LibreTexts
In the contents: 1.06: Describe Trends in Todays Business Environment and Analyze Their Impact on Accounting · 3.04: Perform Break-Even Sensitivity Analysis for a Single Product Under Changing Business Situations · 3.05: Perform Break-Even Sensitivity Analysis for a Multi-Product Environment Under Changing Business Situations
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Financial Accounting
Lumen Learning · LibreTexts
In the contents: 1.04: Types of Businesses and Business Activities · 5.01: Merchandising Business · 13: Forms of Business Organizations
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Managerial Accounting
Lumen Learning · LibreTexts
In the contents: 10.03: Short Term Business Decisions
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Artificial Intelligence in Accounting
Catherina Wong · De Anza College
Explore how AI is reshaping accounting—from everyday workflows to professional judgment, ethics, and trust. Through practical applications and real-world scenarios, students learn to use, question, and evaluate AI as they prepare for the changing accounting profession.
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Introduction to Financial Accounting
David Annand and Henry Dauderis · Athabasca University
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 to 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 studen
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ACCT 301: Financial Accounting (Black)
LibreTexts
In the contents: 02: Business Transactions · 2.01: Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements · 4.06: Describe and Prepare Closing Entries for a Business
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Financial Accounting
OpenStax · LibreTexts
In the contents: 1.04: Explain Why Accounting Is Important to Business Stakeholders · 3.04: Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements · 5.01: Describe and Prepare Closing Entries for a Business
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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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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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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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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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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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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.