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

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

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.

***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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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

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.