Digital library
Textbooks, references and open learning resources.
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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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New Media Futures
Daniel Faltesek; Daniel Adams · Oregon State University · 2019
This book is intended for use in a large introductory class in new media in a program that covers the “full-stack” including critical/cultural studies, media management, diffusion of innovation, and synthetic media production. The first half of this basic sequence covered new media and democracy, finance, intellectual property law, basic games, and transmedia. The second half of the sequence covers many topics related to aesthetics, design, technology, and methodology. To that end, this book needed to be written so that it would be helpful for many different professors and trajectories of study. This book is in neither engineering, social science, nor the humanities, but also all of those. At the same time, this is a program in the Communication Studies and Media Studies traditions of the United States and that texture will come across.
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Leading in Health and Social Care
Sheree Lloyd; Richard Olley; Eleanor Milligan · Griffith University · 2023
This comprehensive textbook captures best international practice and is focused on the practical needs of leaders in health and social care. The text includes chapters that address evolving and innovative practices in leadership, ethics, leading people and human resource management, cultural safety for First Nations peoples, innovation, digital health, finance and resource management, systems thinking, change, evaluation and safety and quality. As an open educational resource, leaders, managers, students, policymakers and all readers interested in improving healthcare systems can access the book. The choice to publish on an open platform demonstrates our commitment to building a strong, transparent, and connected community of practice for health service leaders across many disciplines and across the world. We hope this pragmatic and contemporary textbook will reach a broad audience with an interest in strengthening the discipline of health service leadership and building fit-for-purpose healthcare systems that meet the needs of the diverse communities we serve. To achieve this we want the text to be free and widely available. To achieve the United Nation’s Sustainable Development Goals, health and quality education are key and this open educational resource (OER) is available for all to use to guide their practice and the strengthening of health and social care systems.
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Introduction to Financial Analysis
Kenneth Bigel · Open Touro · 2022
This Open Textbook is a dynamic guide incorporating the essential skills needed to build a foundation in Financial Analysis. Students and readers will learn how to insightfully read a Financial Statement, utilize key financial ratios in order to derive forward-looking investment-related inferences from the accounting data, engage in elementary forecasting and modeling, master the theory of the Time Value of Money, and learn to price stocks and bonds in an environment in which interest rates constantly change. Ample problems and solutions, and review questions are provided to the student so that s/he can gauge his/her progress. This text will be continually updated in order to provide novel information and enhance students’ experiences.
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Intermediate Microeconomics with Microsoft Excel
Humberto Barreto · Humberto Barreto · 2020
This book is based on the idea that there is a particular framework used by economists to interpret observed reality. This framework has been called the economic way of thinking, the economic approach, and the method of economics. This book is different from the many other books that attempt to teach microeconomics in three ways: It explicitly applies the recipe of the economic approach in every example. It uses concrete examples via Microsoft Excel in every application, which enables the reader to manipulate live graphs and learn numerical methods of optimization. The majority of the content is in the Excel workbooks which the reader uses to create meaning. You learn by doing, not by reading.
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Principles of Financial Management
Andrew Carr · Aurora University · 2026
This textbook reflects the author’s experience as a finance educator and industry practitioner and draws on foundational finance theory, applied managerial finance practice, open educational resources, and publicly available institutional data. The references listed here represent works that have influenced the author’s analytical framework, teaching approach, and application of financial concepts, rather than serving as direct sources for all explanations or examples. When possible, open-access and freely available sources are prioritized in support of the goals of open education.
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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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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.