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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
Business and Communication
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
Advanced Business Law and the Legal Environment
Conditional Remix & Share Permitted
CC BY-NC-SA
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0.0 stars

Law has different meanings as well as different functions. Philosophers have considered issues of justice and law for centuries, and several different approaches, or schools of legal thought, have emerged. In this chapter, we will look at those different meanings and approaches and will consider how social and political dynamics interact with the ideas that animate the various schools of legal thought. We will also look at typical sources of “positive law” in the United States and how some of those sources have priority over others, and we will set out some basic differences between the US legal system and other legal systems.

Table of Contents
Chapter 1: Introduction to Law and Legal Systems
Chapter 2: Corporate Social Responsibility and Business Ethics
Chapter 3: Courts and the Legal Process
Chapter 4: Constitutional Law and US Commerce
Chapter 5: Administrative Law
Chapter 6: Criminal Law
Chapter 7: Introduction to Tort Law
Chapter 8: Introduction to Sales and Leases
Chapter 9: Title and Risk of Loss
Chapter 10: Performance and Remedies
Chapter 11: Products Liability
Chapter 12: Bailments and the Storage, Shipment, and Leasing of Goods
Chapter 13: Nature and Form of Commercial Paper
Chapter 14: Negotiation of Commercial Paper
Chapter 15: Holder in Due Course and Defenses
Chapter 16: Liability and Discharge
Chapter 17: Legal Aspects of Banking
Chapter 18: Consumer Credit Transactions
Chapter 19: Secured Transactions and Suretyship
Chapter 20: Mortgages and Nonconsensual Liens
Chapter 21: Bankruptcy
Chapter 22: Introduction to Property: Personal Property and Fixtures
Chapter 23: Intellectual Property
Chapter 24: The Nature and Regulation of Real Estate and the Environment
Chapter 25: The Transfer of Real Estate by Sale
Chapter 26: Landlord and Tenant Law
Chapter 27: Estate Planning: Wills, Estates, and Trusts
Chapter 28: Insurance

Subject:
Business and Communication
General Law
Law
Material Type:
Textbook
Provider:
The Saylor Foundation
Provider Set:
Saylor Textbooks
Author:
Alyssa Martina
Don Mayer
George Siedel
Jethro Lieberman
Date Added:
04/24/2019
Big Data Strategies to Transform Your Business
Conditional Remix & Share Permitted
CC BY-NC-SA
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0.0 stars

While big data infiltrates all walks of life, most firms have not changed sufficiently to meet the challenges that come with it. In this course, you will learn how to develop a big data strategy, transform your business model and your organization.

This course will enable professionals to take their organization and their own career to the next level, regardless of their background and position.

Professionals will learn how to be in charge of big data instead of being subject to it. In particular, they will become familiar with tools to:

assess their current situation regarding potential big data-induced changes of a disruptive nature,
identify their options for successfully integrating big data in their strategy, business model and organization, or if not possible, how to exit quickly with as little loss as possible, and
strengthen their own position and that of their organization in our digitalized knowledge economy
The course will build on the concepts of product life cycles, the business model canvas, organizational theory and digitalized management jobs (such as Chief Digital Officer or Chief Informatics Officer) to help you find the best way to deal with and benefit from big data induced changes.

Subject:
Applied Science
Business and Communication
Computer Science
Engineering
Material Type:
Full Course
Provider:
Delft University of Technology
Provider Set:
Delft University OpenCourseWare
Author:
Claudia Wakker
Dr. Scott Cunningham
Marijn Janssen
Date Added:
04/25/2019
Boundless Business Online Course/Textbook
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Educational Use
Rating
0.0 stars

This is an entire course/e-textbook that was formerly the Boundless Business text that was purchased by Lumen Learning and maintained in its current form.

The material presented in this resource is generally accurate especially considering that it reflects standard business practices and concepts that have changed little. A few of the examples given in the text could be a bit dated, which indicates that its utility may come from linking to specific parts of the course rather than using it as an entire textbook substitute. There does not appear to be a great deal of bias with this work, since its positioning is relatively generic to the facts and figures and it typically steers clear of opinions and judgments. An instructor could easily remix this with more current, relevant, and culturally deeper examples.

The text includes detailed images and graphs that are well done and help drive home visual concepts. It is limited in terms of interactivity and is still a text heavy presentation. This material is published as CC-Sharealike so it can be remixed but not revised. Lumen has taken some responsibility for the fact that it can still be edited but likely not updated to increase its currency. Since Lumen owns this material, it is likely to be here in this state for a long while.

Most of the material is relevant to any Introductory Business course with concepts that would apply for a long period of time. This material generally ages well, it just needs to be paired with continually more updated and relevant examples as technologies and markets change. Student could likely meet their learning goals and interests with this material as a support (curated by the instructor) to an existing course but it likely does not standalone as a full course resource. It seems most useful for providing depth to key points with direct links to sub-pages within this course.

Subject:
Business and Communication
Material Type:
Full Course
Textbook
Provider:
Lumen Learning
Date Added:
04/04/2019
Building a Competitive First Nation Investment Climate
Unrestricted Use
CC BY
Rating
0.0 stars

This is the first edition of the open text book Building a Competitive Investment Climate on First Nation Lands. This textbook is for students who are First Nation and tribal government employees or students who would like to work for or with First Nation and tribal governments. The purpose of this textbook is to help interested First Nation and tribal governments build a competitive investment climate. Work began on this text book in early 2012 with a generous grant from the Donner Canadian Foundation. Financial support was also provided by the First Nations Tax Commission and the Tulo Centre.

Subject:
Business and Communication
Economics
Social Science
Material Type:
Textbook
Provider:
BCcampus
Provider Set:
BCcampus Open Textbooks
Author:
Tulo Centre of Indigenous Economics
Date Added:
03/23/2015
Business Calculus
Read the Fine Print
Educational Use
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0.0 stars

This course provides an introduction to applied concepts in Calculus that are relevant to the managerial, life, and social sciences. Students should have a firm grasp of the concept of functions to succeed in this course. Topics covered include derivatives of basic functions and how they can be used to optimize quantities such as profit and revenues, as well as integrals of basic functions and how they can be used to describe the total change in a quantity over time.

Subject:
Calculus
Mathematics
Material Type:
Full Course
Textbook
Provider:
Lumen Learning
Provider Set:
Candela Courseware
Date Added:
04/25/2019
Business Communication: Written & Verbal Presentation Skills
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Educational Use
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This course allows students to develop effective written and verbal communication strategies specifically for the workplace. From idea gathering to drafting to delivery, this course will prepare students to effectively write, present, and communicate in a variety of methods and styles, tailored to professional audiences.

Subject:
Business and Communication
Material Type:
Full Course
Textbook
Provider:
Lumen Learning
Provider Set:
Candela Courseware
Date Added:
04/04/2019
Business Communication for Success - GVSU Edition
Conditional Remix & Share Permitted
CC BY-NC-SA
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0.0 stars

About the GVSU Edition

This text is an adaption of Business Communication for Success, an open textbook produced by the University of Minnesota Libraries Publishing in 2015.

Chapters 9, 18, and 20 of Business Communication for Success: GVSU Edition were revised and rewritten by student authors in 2017, as part of a course in the Writing Department at Grand Valley State University. All other chapters retain the content and formatting of previous editions.

Note about the 2015 edition:

The edition produced by the University of Minnesota Libraries Publishing University of Minnesota Libraries Publishing was itself adapted from a work distributed under a Creative Commons license (CC BY-NC-SA) in 2010 by a publisher who requested that they and the original author not receive attribution.

This adaptation reformatted the original text, and replaced some images and figures to make the resulting whole more shareable. The 2015 adaptation did not significantly alter or update the original 2010 text.

Subject:
Business and Communication
Communication
Material Type:
Textbook
Author:
Adam Krusniak
Anessa Fehsenfeld
Jennifer Eckert
Julian Toscano
Mark Schaub
Rachel Jean Norman
Rhonda Hoffman
Tami Mccoy
Unnamed Author
Date Added:
07/02/2019
Business Ethics
Unrestricted Use
CC BY
Rating
0.0 stars

Business Ethics is designed to meet the scope and sequence requirements of the single-semester business ethics course. This title includes innovative features designed to enhance student learning, including case studies, application scenarios, and links to video interviews with executives, all of which help instill in students a sense of ethical awareness and responsibility.

Chapter 1: Why Ethics Matter

1.1 Being a Professional of Integrity
1.2 Ethics and Profitability
1.3 Multiple versus Single Ethical Standards
Chapter 2: Ethics from Antiquity to the Present

2.1 The Concept of Ethical Business in Ancient Athens
2.2 Ethical Advice for Nobles and Civil Servants in Ancient China
2.3 Comparing the Virtue Ethics of East and West
2.4 Utilitarianism: The Greatest Good for the Greatest Number
2.5 Deontology: Ethics as Duty
2.6 A Theory of Justice
Chapter 3: Defining and Prioritizing Stakeholders

3.1 Adopting a Stakeholder Orientation
3.2 Weighing Stakeholder Claims
3.3 Ethical Decision-Making and Prioritizing Stakeholders
3.4 Corporate Social Responsibility (CSR)
Chapter 4: Three Special Stakeholders: Society, the Environment, and Government

4.1 Corporate Law and Corporate Responsibility
4.2 Sustainability: Business and the Environment
4.3 Government and the Private Sector
Chapter 5: The Impact of Culture and Time on Business Ethics

5.1 The Relationship between Business Ethics and Culture
5.2 Business Ethics over Time
5.3 The Influence of Geography and Religion
5.4 Are the Values Central to Business Ethics Universal?
Chapter 6: What Employers Owe Employees

6.1 The Workplace Environment and Working Conditions
6.2 What Constitutes a Fair Wage?
6.3 An Organized Workforce
6.4 Privacy in the Workplace
Chapter 7: What Employees Owe Employers

7.1 Loyalty to the Company
7.2 Loyalty to the Brand and to Customers
7.3 Contributing to a Positive Work Atmosphere
7.4 Financial Intergrity
7.5 Criticism of the Company and Whistleblowing
Chapter 8: Recognizing and Respecting the Rights of All

8.1 Diversity and Inclusion in the Workforce
8.2 Accommodating Different Abilities and Faiths
8.3 Sexual Identification and Orientation
8.4 Income Inequalities
8.5 Animal Rights and the Implications for Business
Chapter 9: Professions under the Microscope

9.1 Entrepreneurship and Start-Up Culture
9.2 The Influence of Advertising
9.3 The Insurance Industry
9.4 Ethical Issues in the Provision of Health Care
Chapter 10: Changing Work Environment and Future Trends

10.1 More Telecommuting or Less?
10.2 Workplace Campuses
10.3 Alternatives to Traditional Patterns of Work
10.4 Robotics, Artificial Intelligence, and the Workplace of the Future
Chapter 11: Epilogue: Why Ethics Still Matter

11.1 Business Ethics in an Evolving Environment
11.2 Committing to an Ethical View
11.3 Becoming an Ethical Professional
11.4 Making a Difference in the Business World

Reviews available here: https://open.umn.edu/opentextbooks/textbooks/business-ethics-2018

Subject:
Business and Communication
Material Type:
Textbook
Provider:
Rice University
Provider Set:
OpenStax College
Author:
Kurt Stanberry
Stephen M. Byars
Date Added:
09/24/2018
Business Finance Essentials Review
Unrestricted Use
CC BY
Rating
0.0 stars

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
Business Finance Essentials Review
Unrestricted Use
CC BY
Rating
0.0 stars

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
Business Fundamentals
Unrestricted Use
CC BY
Rating
0.0 stars

Designed to introduce students to the essential concepts of business and other organizations. Focus is on small, entrepreneurial start-ups, and expanding the discussion in each chapter to include issues that are faced in larger organizations when it is appropriate to do so.

Subject:
Business and Communication
Material Type:
Textbook
Provider:
Global Text Project
Author:
Donald J. McCubbrey
Date Added:
01/01/2009
Business Law and Ethics
Unrestricted Use
CC BY
Rating
0.0 stars

Law, in its simplest form, is used to protect one party from another. For instance, laws protect customers from being exploited by companies. Laws protect companies from other companies. Laws even protect citizens and corporations from the government. However, law is neither perfect nor all encompassing. This course will introduce the student to the laws and ethical standards that managers must abide by in the course of conducting business. Laws and ethics almost always shape a company's decision-making process; a bank cannot charge any interest rate it wants to charge that rate must be appropriate. By the end of this course, the student will have a clear understanding of the legal and ethical environment in which businesses operate. Upon successful completion of this course, the student will be able to: Identify sources of law in the United States; Describe the function and role of courts in the US legal system; Differentiate litigation from methods of alternative dispute resolution; List the elements of the major torts; List the essential elements of a valid contract; Describe how a contract can fail; Summarize the remedies available for breach of contract; Distinguish between real and personal property; Identify the various interests in real property and how they pass; Identify the requirements to hold various rights under intellectual property laws; Analyze the impact of the digital era on intellectual property rights; Distinguish between at-will employment and contractual employment; Identify laws that generally regulate the employer-employee relationship; Identify criminal acts related to the business world; Define white collar crime; Describe the various forms of business organization; Identify the major laws regulating business in the United States; Identify major ethical concerns in business today. (Business Administration 205)

Subject:
Business and Communication
General Law
Law
Material Type:
Assessment
Full Course
Lecture
Reading
Syllabus
Textbook
Provider:
The Saylor Foundation
Date Added:
09/07/2018
Business Math: A Step-by-Step Handbook
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

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.

Multiple file types for this text are available here: https://open.bccampus.ca/browse-our-collection/find-open-textbooks/?uuid=16301119-8ec4-4241-b0f7-cc87ffc942d6&contributor=&keyword=&subject=

Reviews available here: https://open.umn.edu/opentextbooks/textbooks/business-math-a-step-by-step-handbook

Subject:
Business and Communication
Mathematics
Material Type:
Lecture Notes
Textbook
Provider:
Lyryx Learning
Author:
Jean-Paul Olivier
Date Added:
09/07/2018
Business Writing
Read the Fine Print
Educational Use
Rating
0.0 stars

This course allows students to develop effective written communication strategies specifically for the workplace. From idea gathering to drafting to delivery, this course will prepare students to write a variety of documents, including memos, letters, and reports, tailored to professional audiences.

Subject:
Business and Communication
Composition and Rhetoric
Literature and Composition
Material Type:
Full Course
Textbook
Provider:
Lumen Learning
Provider Set:
Candela Courseware
Date Added:
04/25/2019
Communicating Across Cultures, Spring 2005
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

In an increasingly interconnected world, communicating across cultures is a crucial skill in the international networks of business, science, and technology. Subject examines a range of communication styles and techniques resulting from different cultural norms and traditions. It begins with a general theoretical framework and then moves into case studies. Topics include understanding the relationship between communication and culture, differences in verbal and non-verbal communication styles, barriers to intercultural communication, modes of specific cross-cultural communication activities (e.g. argumentation, negotiation, conflict resolution) and intercultural adjustment. Case studies explore specific ways of communicating in Asian and European cultures. Graduate students are expected to complete additional assignments. Taught in English.It has become commonplace knowledge that globalization is one of the major forces shaping our world. If we look at the spread of information, ideas, capital, media, cultural artifacts--or for that matter, people--we can see the boundaries and borders that have historically separated one country or one group from another are becoming more and more permeable. For proof of this close to home, you need only to look at the composition of the MIT student body: 8 percent of the undergraduates and 37 percent of the graduate students are from 109 different countries. "Communicating Across Cultures" is designed to help you meet the challenges of living in a world in which, increasingly, you will be asked to interact with people who may not be like you in fundamental ways. Its primary goals are to help you become more sensitive to intercultural communication differences, and to provide you with the knowledge and skills that will help you interact successfully with people from cultures other than your own. We hope the course will accomplish those goals by exposing you to some of the best writers and scholars on the subject of intercultural communication, and by giving you a variety of opportunities to practice intercultural communication yourself. As you read the syllabus for this course, we hope you get a sense of our commitment to making this course a rewarding experience for you.

Subject:
Arts and Humanities
Literature
World Cultures
Material Type:
Full Course
Provider:
M.I.T.
Provider Set:
M.I.T. OpenCourseWare
Author:
Bernd Breslow
Lori
Widdig
Date Added:
01/01/2005
Digital Accessibility as a Business Practice
Conditional Remix & Share Permitted
CC BY-SA
Rating
0.0 stars

This Book Will Be Helpful to:

Managers-
This book is aimed primarily at those who are responsible for implementing accessibility at an organizational level. These people tend to be managers, but may also be accessibility specialists, whose role it is to oversee the implementation of accessibility strategies and awareness throughout an organization.

Web Developers-
Web developers may also wish to read this book to expand their understanding of the organizational aspects of implementing accessibility, extending their role as an IT accessibility specialist, often being the person who leads the implementation of accessibility culture in an organization.

Everyone Else-
While managers and web developers are the primary audience for this book, anyone who has an interest in the aspects of implementing accessibility culture in an organization will find this book informative.

Subject:
Business and Communication
Management
Material Type:
Textbook
Provider:
Ryerson University
Author:
Greg Gay
Date Added:
11/06/2018
Electric Cars: Business
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Electric cars are more than a novel means of mobility. They have been recognized as an essential building block of the energy transition. Fulfilling their promise will imply a significant change in the technical, digital and social dimensions of transport and energy infrastructure. If you want to explore the business opportunities this new market offers, then this is the course for you!

This course explains how electric mobility can work for various businesses, including fleet managers, automobile manufacturers and charging infrastructure providers. The experts of TU Delft, together with other knowledge institutes and companies in the Netherlands, will provide insights into and examples of how innovations have disrupted conventional businesses and created new businesses altogether. This will be explained through various concepts and models, including total cost of ownership models, lean mass production, value chain thinking and business integration.

After completing this course, you will be able to create e-mobility business models and develop a new strategy for your company which includes transition to or incorporation of e-mobility.

The course includes video lectures, presentations and exercises, which are all illustrated with real-world case studies from projects that were implemented in the Netherlands.

Subject:
Applied Science
Engineering
Material Type:
Full Course
Provider:
Delft University of Technology
Provider Set:
Delft University OpenCourseWare
Author:
Ir. F. Rieck
ir. A.E. Hoekstra
ir. R. Steinmetz
ir. R. Wolbertus
prof.dr. G.P. van Wee
Date Added:
04/25/2019
Entrepreneurial Finance, Spring 2011
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Entrepreneurial Finance examines the elements of entrepreneurial finance, focusing on technology-based start-up ventures and the early stages of company development. The course addresses key questions which challenge all entrepreneurs: how much money can and should be raised; when should it be raised and from whom; what is a reasonable valuation of the company; and how should funding, employment contracts and exit decisions be structured. It aims to prepare students for these decisions, both as entrepreneurs and venture capitalists. In addition, the course includes an in-depth analysis of the structure of the private equity industry.

Subject:
Business and Communication
Economics
Finance
Social Science
Material Type:
Full Course
Provider:
M.I.T.
Provider Set:
M.I.T. OpenCourseWare
Author:
Schoar, Antoinette
Date Added:
01/01/2011
Equity Finance
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Private equity, venture capital, stock exchange listing: all are methods of raising equity finance. This unit looks at the processes used and the markets available across the world for raising such finance, as well as looking into the reasons why some companies choose cross-listing on stock exchanges.

Subject:
Business and Communication
Finance
Material Type:
Activity/Lab
Reading
Syllabus
Author:
The Open University
Date Added:
01/04/2019