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.

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

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.

A study of communication theory as applied to business and organizational environments. Emphasis on development of effective communication skills for professional situations including team building, interviewing, public speaking, and accommodating diverse perspectives. Assessment levels: EN 101/101A, RD 120. Three hours lecture each week.

This textbook was written to meet the needs of a twenty-first century student. It takes a systematic approach to helping students learn how to think and centers on a structured process termed the PUPP Model (Plan, Understand, Perform, and Present). This process is found throughout the text and in every guided example to help students develop a step-by-step problem-solving approach.

This textbook simplifies and integrates annuity types and variable calculations, utilizes relevant algebraic symbols, and is integrated with the Texas Instruments BAII+ calculator. It also contains structured exercises, annotated and detailed formulas, and relevant personal and professional applications in discussion, guided examples, case studies, and even homework questions.

College Algebra provides a comprehensive and multi-layered exploration of algebraic principles. The text is suitable for a typical introductory Algebra course, and was developed to be used flexibly. The modular approach and the richness of content ensures that the book meets the needs of a variety of programs.College Algebraguides and supports students with differing levels of preparation and experience with mathematics. Ideas are presented as clearly as possible, and progress to more complex understandings with considerable reinforcement along the way. A wealth of examples – usually several dozen per chapter – offer detailed, conceptual explanations, in order to build in students a strong, cumulative foundation in the material before asking them to apply what they've learned.

OpenStax College has compiled many resources for faculty and students, from faculty-only content to interactive homework and study guides.

Access also available here: https://openstax.org/details/books/college-algebra

Table of Contents
1 Prerequisites
2 Equations and Inequalities
3 Functions
4 Linear Functions
5 Polynomial and Rational Functions
6 Exponential and Logarithmic Functions
7 Systems of Equations and Inequalities
8 Analytic Geometry
9 Sequences, Probability, and Counting Theory

The introduction of Business Communication for Success, the textbook used throughout this course, notes that Ň[E]ffective communication takes preparation, practice, and persistence. There are many ways to learn communication skills; the school of experience, or Ôhard knocks,Ő is one of them. But in the business environment, a ÔknockŐ (or lesson learned) may come at the expense of your credibility through a blown presentation to a client.Ó Effective communication skills are a prerequisite for succeeding in business. Communication tools and activities connect people within and beyond the organization in order to establish the businessŐs place in the corporate community and the social community, and as a result, that communication needs to be consistent, effective, and customized for the business to prosper. Business Communication for Success provides theories and practical information that represent the heart of this course, while additional resources are included to expand or pose alternatives to the approaches chosen in the textbook. You will receive maximum benefits from this course if you complete the readings first and then use the additional resources to fill in the blanks and/or reconsider the topics in the textbook.

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.

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.

This course is intended to help you showcase your personality, strengths, interests, and abilities to potential employers through the interview process.

This course introduces learners to basics notions in Computer Science and computing. It covers topics such as the development of history of computers and computing; the characteristics of computer systems; the organization of a computer system; the Von Neumann architecture, the history of the Internet; basic software applications. It is designed for learners with little or no experience in computer use

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.

Principles of Macroeconomics 2e covers the scope and sequence of most introductory economics courses. The text includes many current examples, which are handled in a politically equitable way. The outcome is a balanced approach to the theory and application of economics concepts. The second edition has been thoroughly revised to increase clarity, update data and current event impacts, and incorporate the feedback from many reviewers and adopters. Changes made in Principles of Macroeconomics 2e are described in the preface and the transition guide to help instructors transition to the second edition. The first edition of Principles of Macroeconomics by OpenStax is available in web view here.

The purpose of this course is to provide the student with a basic understanding of the principles of microeconomics. At its core, the study of economics deals with the choices and decisions that have to be made in order to manage scarce resources available to us. Microeconomics is the branch of economics that pertains to decisions made at the individual level, i.e. by individual consumers or individual firms, after evaluating resources, costs, and tradeoffs. "The economy" refers to the marketplace or system in which these choices interact with one another. In this course, the student will learn how and why these decisions are made and how they affect one another in the economy. Upon successful completion of this course, students will be able to: Think intuitively about economic problems; Identify how individual economic agents make rational choices given scarce resources and will know how to optimize the use of resources at hand; Understand some simplistic economic models related to Production, Trade, and the Circular Flow of Resources; Analyze and apply the mechanics of Demand and Supply for Individuals, Firms, and the Market; Apply the concept of Marginal Analysis in order to make optimal choices and identify whether the choices are 'efficient' or 'equitable'; Apply the concept of Elasticity as a measure of responsiveness to various variables; Identify the characteristic differences amongst various market structures, namely, Perfectly Competitive Markets, Non-Competitive Markets, and Imperfectly Competitive Markets and understand the differences in their operation; Analyze how the Demand and Supply technique works for the Resource Markets. (Economics 101; See also: Business Administration 200)

Psychology is designed to meet scope and sequence requirements for the single-semester introduction to psychology course. The book offers a comprehensive treatment of core concepts, grounded in both classic studies and current and emerging research. The text also includes coverage of the DSM-5 in examinations of psychological disorders. Psychology incorporates discussions that reflect the diversity within the discipline, as well as the diversity of cultures and communities across the globe.Senior Contributing AuthorsRose M. Spielman, Formerly of Quinnipiac UniversityContributing AuthorsKathryn Dumper, Bainbridge State CollegeWilliam Jenkins, Mercer UniversityArlene Lacombe, Saint Joseph's UniversityMarilyn Lovett, Livingstone CollegeMarion Perlmutter, University of Michigan

By the end of this section, you will be able to:

Appreciate the diversity of interests and foci within psychology
Understand basic interests and applications in each of the described areas of psychology
Demonstrate familiarity with some of the major concepts or important figures in each of the described areas of psychology