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Financial and Managerial Accounting, Summer 2003
Conditional Remix & Share Permitted
CC BY-NC-SA
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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:
Accounting
Business and Communication
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
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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
Business and Communication
Material Type:
Textbook
Author:
World Bank
Date Added:
12/04/2018
Intermediate Financial Accounting Volume 1
Unrestricted Use
CC BY
Rating
0.0 stars

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
Business and Communication
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
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0.0 stars

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
Business and Communication
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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0.0 stars

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:
Accounting
Business and Communication
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
0.0 stars

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
Business and Communication
Material Type:
Full Course
Provider:
The Saylor Foundation
Date Added:
10/22/2018
Introduction to Financial Accounting - US Edition
Conditional Remix & Share Permitted
CC BY-NC-SA
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0.0 stars

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
Business and Communication
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
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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
Business and Communication
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
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0.0 stars

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

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

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:
Accounting
Business and Communication
Management
Material Type:
Textbook
Provider:
The Saylor Foundation
Provider Set:
Saylor Textbooks
Author:
Joe Hoyle
Kurt Heisinger
Date Added:
04/24/2019
Managerial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

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
Business and Communication
Material Type:
Textbook
Author:
Joe Ben Hoyle
Kurt Heisinger
Date Added:
12/04/2018
Managerial Accounting (Business 105)
Unrestricted Use
CC BY
Rating
0.0 stars

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:
Accounting
Business and Communication
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
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0.0 stars

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

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

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
Business and Communication
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
0.0 stars

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
Business and Communication
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