5 Accounting
Accounting in the Finance World
Anonymous (LibreTexts)
2020
Licence: CC BY-NC-SA
This book is intended for an undergraduate or MBA level Financial Accounting course. It covers the standard topics in a standard sequence, utilizing the Socratic method of asking and answering questions. Note: Supplement with information about differences between IFRS and US GAAP.
Formats: Online and PDF
Suggested for: ACCT 253
Accounting Principles: A Business Perspective
Roger H. Hermanson (Georgia State University), James D. Edwards (University of Georgia), Michael W. Maher (University of California at Davis)
2011
Licence: CC BY
This textbook 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.
Formats: PDF
Suggested for: ACCT 250
Beginning Excel 2019
Noreen Brown, Barbara Lave, Julie Romey (Open Oregon)
2019
Licence: CC BY-NC-SA
This textbook was written for a community college introductory course in spreadsheets utilizing Microsoft Excel. While the figures shown utilize Excel 2019, the textbook was written to be applicable to other versions of Excel as well. The book introduces new users to the basics of spreadsheets and is appropriate for students in any major who have not used Excel before. This textbook includes instructions for Excel for Mac also.
Formats: Online, PDF, EPUB
Financial Accounting
University of Minnesota Libraries Publishing
2016
Licence: CC BY-NC-SA
This book is intended for an undergraduate or MBA level Financial Accounting course. It covers the standard topics in a standard sequence, utilizing the Socratic method of asking and answering questions.
Formats: EPUB, PDF, Online
Suggested for: ACCT 253
Intermediate Financial Accounting, Volume 1- 2021A (Lyryx)
Glenn Arnold and Suzanne Kyle (Athabasca University)
2021
Licence: CC BY
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.
Formats: PDF, Online
Suggested for: ACCT 351/352
Intermediate Financial Accounting: Volume 2 – 2021A (Lyryx)
Glenn Arnold and Suzanne Kyle (Athabasca University)
2021
Licence: CC BY
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.
Formats: PDF, Online
Suggested for: ACCT 351, ACCT 352
Introduction to Financial Accounting, 3rd Edition
H. Dauderis and D. Annand (Athabasca University)
2017
Licence: CC BY-NC-SA
This textbook is an adaptation by Athabasca University of the original text written by D. Annand and H. Dauderis. It is intended for use in entry-level college and university courses in financial accounting. A corporate approach is utilized consistently throughout the book. The adapted textbook includes multiple ancillary student and instructor resources. Student aids include solutions to all end-of-chapter questions and problems, and randomly-generated spreadsheet problems that cover key concepts of each chapter. These provide unlimited practice and feedback for students. Instructor aids include an exam bank, lecture slides, and a comprehensive end-of-term case assignment. This requires students to prepare 18 different year-end adjusting entries and all four types of financial statements, and to calculate and analyze 16 different financial statement ratios. Unique versions can be created for any number of individual students or groups.
Formats: PDF, EPUB, Online
Suggested for: ACCT 253
Managerial Accounting
Kurt Heisinger (Sierra College) and Joe Hoyle (University of Richmond) (Saylor Foundation)
2012
Licence: CC BY-NC-SA
This textbook focuses on the essential managerial accounting concepts used within organizations for decision-making purposes and covers these concepts in 13 straightforward and concise chapters.
Formats: Online and PDF
Suggested for: ACCT 250
Principles of Accounting, Volume 1: Financial Accounting
OpenStax
2019
Licence: CC BY-NC-SA
This OpenStax textbook exposes students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields.
Formats: PDF, Online
Suggested for: ACCT 253
Principles of Accounting, Volume 2: Managerial Accounting
OpenStax
2019
Licence: CC BY-NC-SA
This OpenStax textbook exposes students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields.
Formats: PDF, Online
Suggested for: ACCT 250
Principles of Finance
Julie Dahlquist (Texas Christian University), Rainford Knight (Florida Atlantic University)
2022
Licence: CC BY
Principles of Finance provides a strong foundation in financial applications using an innovative use-case approach to explore their role in business decision-making.
Formats: PDF, Online
Suggested for: ACCT 253
Principles of Financial Accounting
Christine Jonick (University of North Georgia)
2018
Licence: CC BY-SA
This textbook was developed by a professor of accounting at the University of North Georgia. This text utilizes pedagogical approaches, has been successfully adopted, and has been peer reviewed by other accounting faculty.
Formats: PDF, Word
Suggested for: ACCT 253
Principles of Managerial Accounting
Christine Jonick (University of North Georgia)
2017
Licence: CC BY-SA
This peer-reviewed textbook on managerial accounting features over 100 charts and graphs, both in-text and Excel instructional exercises, and resources for student professional development. Topics include managerial accounting concepts; job order, process, and activity-based costing; cost volume profit analysis; variable costing analysis; budgeting; variance analysis; and differential analysis.
Formats: PDF
Suggested for: ACCT 250
Principles of Strategic Management Accounting
Stijn Masschelein (University of Western Australia)
2024
Licence: CC BY
This textbook explains the economic and sociological principles that underpin the use of strategic management accounting practices in organisations. Each chapter of the first part starts with a gentle, conversational introduction to the insights of one strand of academic literature and applies the insights to modern performance measurement and evaluation practices. The following parts apply the principles to specific accounting tools such as the budget, cost accounting, and the balanced scorecard. The textbook can be used in an advanced management accounting undergraduate unit or a post-graduate unit to give students a firm grounding to analyse measurement and evaluation practices in modern organisations. The textbook is meant to be a jumping off point for students and prepare them to analyse case studies and technical articles on strategic management accounting.
Formats: Online, PDF, eBook, ODF
