Digital library
Textbooks, references and open learning resources.

External
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.

External
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.

External
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.

External
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

External
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

External
Managerial Accounting
Lumen Learning · LibreTexts
In the contents: 10.03: Short Term Business Decisions

External
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.

External
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

External
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

External
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

External
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.

External
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.

External
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
In the contents: 4.04: Activity-based costing for a manufacturing business to estimate factory overhead · 4.06: Activity-based costing for a manufacturing business to estimate factory overhead · 4.07: Activity-based costing for a service business to estimate factory overhead

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Principles of Financial Accounting
Christine Jonick · University of North Georgia
In the contents: 01: Accounting Cycle for the Service Business - Cash Basis · 02: Accounting Cycle for the Service Business - Accrual Basis · 03: Accounting Cycle for a Merchandising Business

External
Accounting for Managers
Lumen Learning · LibreTexts
In the contents: 3.10: Roles of Accounting in Business · 3.16: Forms of Doing Business · 04: Financial Statements of Business Organizations

External
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.

External
Managerial Accounting
Lumen Learning · LibreTexts
In the contents: 11.03: Short Term Business Decisions