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ACCT 203 – Principles of Accounting III
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This is an introductory course in managerial accounting that transfers to four year institutions. It is commonly the last accounting class for the transfer student intent on a Bachelor’s Degree in Business/Economics fields.

At the conclusion of Accounting 203 you will have developed an understanding of the following:

The users of managerial accounting information
The basics of job order and process costing
Understand and determine cost behaviors
Prepare production and cash budgets
Understand the basics of variance analysis

Subject:
Accounting
Material Type:
Full Course
Provider Set:
Open Course Library
Author:
Jackie Franklin
Washington State Board for Community and Technical Colleges
Date Added:
11/30/2020
Accounting I
Conditional Remix & Share Permitted
CC BY-NC-SA
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This course is a review of the fundamental concepts of accounting. The focus is on financial statements that a firm prepares each year. How entries are recorded in accounts to capture all economic activity of the firm is explained. How accounts are organized and what transactions are entered there, are studied. Year-end entries and the accrual method of accounting are described.

After completing this review course the student should have an adequate understanding of
- how the financial position of a firm is represented in its financial statement
- how most common transactions are handled
- why the accrual method of accounting is useful to reflect the financial position of the firm
- the importance of organizing an accounting system that meets the needs of the firm
- what the income statement and balance sheet represent

Subject:
Accounting
Material Type:
Assessment
Homework/Assignment
Textbook
Author:
Andrew J. Fella
John Petroff
Date Added:
12/02/2018
Accounting II
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CC BY-NC-SA
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This course is a review of concepts of how accounting is designed to help management make its most important financial decisions. It starts by reviewing the principles that should guide accounting in order to serve the purpose for which accounting is designed. Accounting for different business forms is contrasted. Analytical approaches for decisions related to the cost of production, volume and investment are introduced. The emphasis is on the ability of the accounting function to provide the needed information for the firm to remain profitable.

Subject:
Accounting
Material Type:
Assessment
Homework/Assignment
Reading
Author:
Andrew J. Fella
John Petroff
Date Added:
12/02/2018
Accounting Model
Conditional Remix & Share Permitted
CC BY-NC-SA
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***LOGIN REQUIRED*** Accounting covers accounting principles and practices, the complete accounting cycle and creation of financial reports. Use of the general journal and special journals, general ledger, accounts payable, accounts receivable and proper financial reporting.This course provides instruction in the basic accounting procedures used to operate a business including sole proprietorship, partnerships, and corporations. The accounting procedures presented will also serve as a sound background for employment in office jobs and preparation for further education and training. The complete accounting cycle is covered, students learn how to us generally accepted accounting principles to prepare, analyze, verify financial transactions, reports and economic information to make decisions for organizations.The course trains students in the basics of manual and computerized accounting. Students learn accounting topics including ethics, accounting principles, computing accounting, accounting terminology, job specific accounting, and clerical duties related to accounting. Students also gain real-world applications in income tax, personal finance, and stock market.

Subject:
Business and Communication
Accounting
Finance
Material Type:
Full Course
Provider:
Butte County Office of Education
Provider Set:
CTE Online
Date Added:
10/22/2018
Accounting Principles: A Business Perspective
Unrestricted Use
CC BY
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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.

1. Accounting and its use in business decisions
2. Recording business transactions
3. Adjustments for financial reporting
4. Completing the accounting cycle
5. Accounting theory
6. Merchandising transactions
7. Measuring and reporting inventories
8. Control of cash
9. Receivables and payables
10. Property, plant, and equipment
11. Plant asset disposals, natural resources, and intangible assets
12. Stockholders' equity: Classes of capital stock
13. Corporations: Paid-in capital, retained earnings, dividends, and treasury stock
14. Stock investments
15. Long-term financing: Bonds
16. Analysis using the statement of cash flows
17. Analysis and interpretation of financial statements
18. Managerial accounting concepts/job costing
19. Process: Cost systems
20. Using accounting for quality and cost management
21. Cost-volume-profit analysis
22. Short-term decision making: Differential analysis
23. Budgeting for planning and control
24. Control through standard costs
25. Responsibility accounting: Segmental analysis
26. Capital budgeting: Long-range planning

Reviews available here: https://open.umn.edu/opentextbooks/textbooks/accounting-principles-a-business-perspective

Subject:
Accounting
Material Type:
Textbook
Provider:
BCcampus
Provider Set:
BCcampus Open Textbooks
Author:
James Don Edwards
Roger H. Hermanson
Susan D. Ivancevich
Date Added:
10/28/2014
Accounting Principles I
Unrestricted Use
CC BY
Rating

Though accounting may seem like a dense and complex subject, this course is designed to present the accounting cycle in an accessible and logical manner. It will provide you with a solid understanding of basic accounting principles and will introduce you to financial statement analysis.

Subject:
Business and Communication
Accounting
Material Type:
Full Course
Provider:
The Saylor Foundation
Date Added:
09/07/2018
Accounting for Managers
Read the Fine Print
Educational Use
Rating

In Accounting for Managers, students learn the basic accounting principles needed to effectively make business decisions as a manager. The course begins with a review of basic math and accounting principles, ensuring students are prepared for the material that follows. Students will learn how to make financial decisions, including decisions around budgeting, financial statements, and cost and profit analysis.

Subject:
Accounting
Material Type:
Full Course
Author:
Lumen Learning
Date Added:
12/04/2018
Book: Accounting in the Finance World
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating

Accounting is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations.and conveys this information to a variety of users, including investors, creditors, management, and regulators.

Subject:
Accounting
Material Type:
Module
Date Added:
06/21/2019
Business Analysis Using Financial Statements, Spring 2003
Conditional Remix & Share Permitted
CC BY-NC-SA
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Uses a case approach to develop a framework for business analysis. Provides students with tools for business analysis, including strategic, accounting, financial, and prospective analysis. Concepts are then applied to a number of decision-making contexts, such as credit analysis, investor communications, merger analysis, financial policy decisions, and securities analysis. From the Course Description: Course Description The purpose of this class is to advance your understanding of how to use financial information to value and analyze firms. We will apply your economics/accounting/finance skills to problems from today's business news to help us understand what is contained in financial reports, why firms report certain information, and how to be a sophisticated user of this information.

Subject:
Business and Communication
Accounting
Finance
Management
Economics
Material Type:
Full Course
Provider:
M.I.T.
Provider Set:
M.I.T. OpenCourseWare
Author:
Wysocki, Peter D.
Date Added:
01/01/2003
Remix
Business Finance Essentials Review
Unrestricted Use
CC BY
Rating

This is a review of Business Finance Essentials by Bracker, Lin and Pursley:https://louis.oercommons.org/courses/business-finance-essentialsThis review was completed by Clifford Stephens, Ph.D., Department of Finance, Louisiana State University.

Subject:
Accounting
Finance
Material Type:
Textbook
Author:
clifford stephens
Date Added:
05/28/2020
Remix
Business Finance Essentials Review
Unrestricted Use
CC BY
Rating

This is a review of Business Finance Essentials by Bracker, Lin and Pursley:https://louis.oercommons.org/courses/business-finance-essentials.  This review was completed by Clifford Stephens, Ph.D., Department of Finance, Louisiana State University.

Subject:
Accounting
Finance
Material Type:
Textbook
Author:
clifford stephens
Date Added:
05/28/2020
Classification of liabilities - Part 1
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Educational Use
Rating

This video explains types of liabilities in detail and lists the three major categories of equity.

Subject:
Accounting
Material Type:
Lecture Notes
Author:
Cuny Bronx Community College
Mittal Harini
Date Added:
11/19/2018
Classification of liabilities - Part 2
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Educational Use
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This video explains the various types of equity. It also illustrates an example of liabilities side of the Balance Sheet and a picture of the whole Balance Sheet in very simple terms.

Subject:
Accounting
Material Type:
Lecture Notes
Author:
Cuny Bronx Community College
Mittal Harini
Date Added:
11/19/2018
Corporate Finance for Health Care Administrators
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CC BY-NC-SA
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HMP 607 is the third in a three-course sequence intended to impart to generalist administrators the knowledge of finance and accounting necessary to manage health care organizations. The first course, HMP 608, covers financial accounting. The second course, HMP 606, focuses on managerial accounting topics. This third course concentrates on corporate finance topics. It aims to impart an understanding of how finance theory and practice can inform the decision-making of the health care firm. As such, HMP 607 is most appropriately considered a corporate finance course, as opposed to a course in financial markets. In addition, it will integrate corporate finance and accounting theories, institutional knowledge of health care finance, and applications to specific problems.

Subject:
Business and Communication
Accounting
Finance
Material Type:
Full Course
Author:
Jack Wheeler
Date Added:
01/04/2019
Remix
Finace for Managers Review
Unrestricted Use
CC BY
Rating

This is a review of Finance for Managers by the Lardbucket Book Project:  https://louis.oercommons.org/courses/finance-for-managersThis review was completed by Clifford Stephens, Ph.D., Department of Finance, Louisiana State University.

Subject:
Accounting
Finance
Material Type:
Textbook
Author:
clifford stephens
Date Added:
05/29/2020
Remix
Finance Theory I Course Review
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CC BY
Rating

This a review of the Finance Theroy I by Andrew Lo, M.I.T. OpenCourseWarehttps://louis.oercommons.org/courses/finance-theory-i-fall-2008-2This review was completed by Clifford Stephens, Ph.D., Department of Finance, Louisiana State University.

Subject:
Accounting
Finance
Material Type:
Full Course
Author:
clifford stephens
Date Added:
05/29/2020
Financial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating

This book is suitable for an undergraduate or MBA level Financial Accounting course.

The authors bring their collective teaching wisdom to bear in this book not by changing "the message"(financial accounting content), but by changing "the messenger" (the way the content is presented). The approach centers around utilizing the Socratic method, or simply put, asking and answering questions. The reason that this approach continues to be glorified after thousands of years is simple - it engages students and stresses understanding over memorization. So this text covers standard topics in a standard sequence, but does so through asking a carefully constructed series of questions along with their individual answers.

Subject:
Business and Communication
Accounting
Material Type:
Textbook
Provider:
University of Minnesota
Provider Set:
University of Minnesota Libraries Publishing
Author:
C. J. Skender
Joe Ben Hoyle
Date Added:
04/24/2019
Financial Accounting
Read the Fine Print
Educational Use
Rating

Textbook with instructor resources. Contact Lumen Learning for access to the instructor resources for this course.

Subject:
Accounting
Material Type:
Textbook
Author:
Lumen Learning
Date Added:
04/03/2019
Financial Accounting Videos by Tony Bell
Unrestricted Use
CC BY
Rating

Comprehensive series of videos for introductory financial accounting courses featuring sample problems and solutions

Subject:
Accounting
Material Type:
Lecture
Author:
Tony Bell
Date Added:
04/04/2019
Financial Analysis
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CC BY-NC-SA
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This is an advanced professional course intended for individuals working in banks, investment companies, stock brokers or large corporate finance departments. There are three distinct parts: the first four chapters review approaches to valuation of financial assets; the next nine chapters cover one aspect of the firm operations and draw conclusions on the implications for the value of the firm to investors; the last two chapters incorporate economic forecasting to an assessment of firm's strategy. There is a general theme repeated through all the chapters that there are many different purposes of analysis of a company's financial condition and the focus changes accordingly, but the methods remain essentially the same. All well known analytical methods are presented with examples showing their use, and with, just as importantly, a discussion of their limitations.

After completing this course a student should
- be able to take certification exams to become a financial analyst
- understand the context in which financial analysis is conducted
- be familiar with all the commonly used techniques of financial analysis
- know the importance of external economic and industry factor, and how to incorporate them in the analysis
- be able to make recommendations on decisions to buy or sell shares
- adequately manage with the shortcomings of accounting numbers
- appreciate the usefulness and limitations of statistical inference techniques
- know how to analyze all major investment and financial decisions

Subject:
Accounting
Material Type:
Homework/Assignment
Textbook
Author:
John Petroff
Date Added:
12/02/2018
Financial and Managerial Accounting, Summer 2003
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating

An intensive introduction to the preparation and interpretation of financial information for investors (external users) and managers (internal users) and to the use of financial instruments to support system and project creation. Adopts a decision-maker perspective on accounting and finance. This is an intensive introduction to the preparation and interpretation of financial information for investors (external users) and managers (internal users) and to the use of financial instruments to support system and project creation. The course adopts a decision-maker perspective on accounting and finance with the goal of helping students develop a framework for understanding financial, managerial, and tax reports.

Subject:
Business and Communication
Accounting
Finance
Material Type:
Full Course
Provider:
M.I.T.
Provider Set:
M.I.T. OpenCourseWare
Author:
Plesko, George A.
Date Added:
01/01/2003
Fundamentals of Financial Statements Audit
Unrestricted Use
CC BY
Rating

The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting framework. The auditor's opinion is expressed in by using the phrase 'give a true and fair view' or 'present fairly, in all material respects'. The auditor and the client's management have separate and distinct responsibilities. The auditor is responsible for forming and expressing an opinion on the financial statements. The client's management, on the other hand, bears responsibility for preparing and presenting the financial statements. Management's responsibilities are not relieved by the fact that the statements are audited. An auditor must comply with the general principles of an audit. These require an auditor to 1) comply with the 'Code of Ethics for Professional Accountants' issued by the IFAC (or a national Code of Ethics, where appropriate); 2) conduct an audit in accordance with International Standards on Auditing (ISAs) (where applicable), and 3) plan and perform the audit with an attitude of professional skepticism, recognizing that circumstances may exist that cause the financial statements to be materially misstated.

Subject:
Accounting
Material Type:
Textbook
Author:
World Bank
Date Added:
12/04/2018
Intermediate Financial Accounting Volume 1
Unrestricted Use
CC BY
Rating

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.

Lyryx develops and supports open texts, with editorial services to adapt the text for each particular course. In addition, Lyryx provides content-specific formative online assessment, a wide variety of supplements, and in-house support available 7 days/week for both students and instructors.

Subject:
Accounting
Material Type:
Textbook
Provider:
Athabasca University
Provider Set:
Athabasca University
Author:
Glenn Arnold
Suzanne Kyle
Date Added:
09/07/2018
Intermediate Financial Accounting Volume 2
Unrestricted Use
CC BY
Rating

This new text by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended 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.

Lyryx develops and supports open texts, with editorial services to adapt the text for each particular course. In addition, Lyryx provides content-specific formative online assessment, a wide variety of supplements, and in-house support available 7 days/week for both students and instructors.

Subject:
Accounting
Material Type:
Textbook
Provider:
Athabasca University
Provider Set:
Athabasca University
Author:
Glenn Arnold
Suzanne Kyle
Date Added:
09/07/2018
Introduction to Financial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
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This text, 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 text focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to Intermediate Financial Accounting. Excluded are advanced topics that are covered in Intermediate Financial Accounting, such as leases and bond amortization.

The text 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.

Lyryx develops and supports open texts, with editorial services to adapt the text for each particular course. In addition, Lyryx provides content-specific formative online assessment, a wide variety of supplements, and in-house support available 7 days/week for both students and instructors.

Reviews of this title available here: https://open.umn.edu/opentextbooks/textbooks/introduction-to-financial-accounting-u-s-gaap-adaptation

Subject:
Business and Communication
Accounting
Material Type:
Assessment
Homework/Assignment
Textbook
Provider:
Lyryx Learning
Author:
D. Annand
H. Dauderis
Date Added:
02/12/2015
Introduction to Financial Accounting (Business 103)
Unrestricted Use
CC BY
Rating

Accounting can be considered the language of business. If you are learning accounting for the first time, embracing its foundational concepts may be a challenging process. Mastery of accounting primarily rests in your ability to critically think through and synthesize the information as it applies to a given situation. You should approach the learning of accounting the same way you would approach learning a foreign language; It will take time and practice to ensure you remember the concepts. There are a number of sub-disciplines that fall under the umbrella of "accounting,” but in this course, we will be focused on financial accounting.

Subject:
Accounting
Material Type:
Full Course
Provider:
The Saylor Foundation
Date Added:
10/22/2018
Introduction to Financial Accounting - US Edition
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CC BY-NC-SA
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Based on United States generally accepted accounting principles, this textbook was written by David Annand, EdD, MBA, CPA, CA, and Professor of Accounting in the Faculty of Business at Athabasca University. It was adapted by Teresa Thompson of Mission College, Santa Clara CA.

Text chapters are as follows:
1. Introduction to Financial Accounting
2. The Accounting Process
3. Financial Accounting and the Use of Adjusting Entries
4. The Classified Balance Sheet and Related Disclosures
5. Accounting for the Sale of Goods
6. Assigning Costs to Merchandise
7. Cash and Receivables
8. Long-lived Assets
9. Debt Financing: Current and Non-current Liabilities
10. Debt Financing: Bonds
11. Equity Financing
12. Proprietorships and Partnerships
13. Financial Statement Analysis
14. The Statement of Cash Flows

The material also includes multiple ancillary student resources: a solutions manual for all text questions, a full index, and a student workbook. Students can print outlines for answers to any questions as they need them and fill in responses manually. All of this material is able to be printed on demand in whole or in part.
The text and solutions manual are also available as a combined .pdf file for onscreen viewing. The material is fully bookmarked. All questions and problems are hyper-linked to related solutions. In addition there are links to randomly-generated Excel® problems at the end of each chapter. These cover key concepts, and provide unlimited practice and feedback.

Instructor resources include an assignment and exam bank, and PowerPoint® slides. All text, solutions manual, and student workbook material is available in .docx format for instructors to customize if desired. The material is freely-adaptable and shareable under a CC-BY-SA-NC licence.

A comprehensive, end-of-term case is also available (Jensen Wholesalers Corp.). This requires students to prepare 18 different year-end adjusting entries and all four types of financial statements, and calculation and analysis of 16 different financial statement ratios. Tailored solutions are provided for instructors. An example is included on this webpage. Unique versions can be created for any number of individual students or groups.

This case, and the assignment and exam bank are available upon request to davida@athabascau.ca.

Subject:
Accounting
Material Type:
Assessment
Homework/Assignment
Textbook
Author:
About The Contributors
Adapted by Teresa Thompson
David Annand
Date Added:
11/19/2018
Introduction to Financial and Managerial Accounting, Spring 2004
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating

Studies basic concepts of financial and managerial reporting. Viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them.

Subject:
Accounting
Material Type:
Full Course
Provider:
M.I.T.
Provider Set:
M.I.T. OpenCourseWare
Author:
Roychowdhury, Sugata
Date Added:
01/01/2004
Intro to Financial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating

The Introductory Financial Accounting digital course enhancements is a comprehensive, open access resource for accounting instructors to adopt in whole or in part and is designed to support flexibility for faculty and students.

The main textbook is OpenStax’s Principles of Accounting: Volume 1: Financial Accounting

Learning Outcomes for the Course: Each module can be linked to the following student-learning outcomes. Within each module, the module outcomes indicate linkage to these overall course outcomes.

Course Outcome 1 (CO 1) - Recognize basic accounting terminology.

Course Outcomes 2 (CO 2) - Apply the accounting cycle steps and procedures within the accounting system.

Course Outcome 3 (CO 3) - Create and analyze the financial statements prepared in accordance with generally accepted accounting principles (GAAP).

Course Outcome 4 (CO 4) - Discuss the challenges, limitations and ethics of financial accounting.

Subject:
Accounting
Material Type:
Full Course
Author:
UNC System Digital Course Enhancement Initiative
University of North Carolina System
Date Added:
04/16/2021
Intro to Quickbooks Online
Conditional Remix & Share Permitted
CC BY-NC
Rating

Agenda:* Tour of Quickbooks Online interface* Overview of the Chart of Accounts for both Omni and Sudo Mesh* We'll reconcile some bank transactions together* Creating Invoices, Receipts, and related Customer and Vendor income and expense accounts* Creating Budgets* How to generate financial reportsFor those who want to dig deeper into accounting principles and filing nonprofit taxes, I'll put together an Advanced QBO workshop toward the end of the year.

Subject:
Accounting
Material Type:
Module
Author:
Jenny Ryan
Date Added:
02/06/2019
Managerial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating

Managerial Accounting 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.

Subject:
Accounting
Material Type:
Textbook
Author:
Joe Ben Hoyle
Kurt Heisinger
Date Added:
12/04/2018
Managerial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating

Kurt Heisinger and Joe Ben Hoyle believe that students want to learn accounting in the most efficient way possible, balancing coursework with personal schedules. They tend to focus on their studies in short intense segments between jobs, classes, and family commitments. Meanwhile, the accounting industry has endured dramatic shifts since the collapse of Enron and WorldCom, causing a renewed focus on ethical behavior in accounting. This dynamic author team designed Managerial Accounting to work within the confines of today’s students’ lives while delivering a modern look at managerial accounting.

Managerial Accounting 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.

Table of Contents
Chapter 1: What Is Managerial Accounting?
Chapter 2: How Is Job Costing Used to Track Production Costs?
Chapter 3: How Does an Organization Use Activity-Based Costing to Allocate Overhead Costs?
Chapter 4: How Is Process Costing Used to Track Production Costs?
Chapter 5: How Do Organizations Identify Cost Behavior Patterns?
Chapter 6: How Is Cost-Volume-Profit Analysis Used for Decision Making?
Chapter 7: How Are Relevant Revenues and Costs Used to Make Decisions?
Chapter 8: How Is Capital Budgeting Used to Make Decisions?
Chapter 9: How Are Operating Budgets Created?
Chapter 10: How Do Managers Evaluate Performance Using Cost Variance Analysis?
Chapter 11: How Do Managers Evaluate Performance in Decentralized Organizations?
Chapter 12: How Is the Statement of Cash Flows Prepared and Used?
Chapter 13: How Do Managers Use Financial and Nonfinancial Performance Measures?

Subject:
Business and Communication
Accounting
Management
Material Type:
Textbook
Provider:
The Saylor Foundation
Provider Set:
Saylor Textbooks
Author:
Joe Hoyle
Kurt Heisinger
Date Added:
04/24/2019
Managerial Accounting (Business 105)
Unrestricted Use
CC BY
Rating

Almost all management decisions deal with the same key issues: cost, price, and profit. This course will examine this sort of decision-making, identifying the tools and methods managers use to make the best-informed decisions possible. We will begin with an introduction to the terms that will be referenced in the later units. We will then discuss the various methods and theories that managers deploy when tracking costs and profits. The final section will explain how managers report the overall performance of a firm or department for internal use. Upon completion of this course, students will be better prepared to make informed decisions within a firm.

Subject:
Business and Communication
Accounting
Management
Material Type:
Full Course
Reading
Provider:
The Saylor Foundation
Date Added:
09/07/2018
The Need for Internal Control
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating

At the end of this section, students should be able to meet the following objectives:

Define “internal control.”
Explain a company’s need for internal control policies and procedures.
Describe the effect that a company’s internal control has on the work of the independent auditor.

Subject:
Accounting
Material Type:
Assessment
Homework/Assignment
Author:
LibreText
Date Added:
12/05/2018
Performing an Audit
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating

At the end of this section, students should be able to meet the following objectives:

Describe the goal of an auditor in examining an account balance.
List audit tests that might be performed on an account receivable total.
Understand the reason that an independent auditor only provides reasonable assurance and not absolute assurance.

Subject:
Accounting
Material Type:
Assessment
Homework/Assignment
Author:
LibreText
Date Added:
12/05/2018
Principles of Accounting I
Read the Fine Print
Educational Use
Rating

Introduces accounting principles with respect to financial reporting. Demonstrates how decision makers use accounting information for reporting purposes. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.

Subject:
Accounting
Material Type:
Full Course
Author:
Debbie Porter
Tidewater Community College Lumen Learning
Date Added:
11/01/2018
Principles of Accounting I (ACCT 201)
Unrestricted Use
CC BY
Rating

ACCT 201 is an introduction to the fundamentals of financial accounting. This is the first of a two part sequence in financial accounting. In this course we will explore the framework for all accounting processes. Students will learn to record economic events and follow a business process through the steps of the accounting cycle. Service and merchandising businesses will be covered and communication of the conclusions to decision-makers will be emphasized.

Subject:
Accounting
Material Type:
Assessment
Full Course
Reading
Syllabus
Provider:
Washington State Board for Community & Technical Colleges
Provider Set:
Open Course Library
Date Added:
04/26/2019