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Accounting

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Accounting Model
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CC BY-NC-SA
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***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.

Subject:
Accounting
Business and Communication
Finance
Material Type:
Full Course
Lesson Plan
Provider:
Butte County Office of Education
Provider Set:
CTE Online
Date Added:
03/06/2019
Accounting Principles: A Business Perspective
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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.

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
Balance Sheet Basics - Accounting Equation
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This video lecture presents the basic definitions of assets, liabilities and equity with simple examples. It also explains the concept of accounting equation with examples.

Subject:
Accounting
Business and Communication
Finance
Material Type:
Reading
Provider:
CUNY Academic Works
Provider Set:
Bronx Community College
Author:
Mittal, Harini
Date Added:
10/01/2016
Business Analysis Using Financial Statements, Spring 2003
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CC BY-NC-SA
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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.

Subject:
Accounting
Business and Communication
Economics
Finance
Management
Social Science
Material Type:
Full Course
Provider:
M.I.T.
Provider Set:
M.I.T. OpenCourseWare
Author:
Wysocki, Peter D.
Date Added:
01/01/2003
Classification of assets - Part 2
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This video explains the different types of fixed assets and depreciation in detail and presents an example of assets side of a balance sheet.

Subject:
Accounting
Business and Communication
Finance
Material Type:
Reading
Provider:
CUNY Academic Works
Provider Set:
Bronx Community College
Author:
Mittal, Harini
Date Added:
10/01/2016
Classification of liabilities - Part II
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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.

Subject:
Accounting
Business and Communication
Finance
Material Type:
Reading
Provider:
CUNY Academic Works
Provider Set:
Bronx Community College
Author:
Mittal, Harini
Date Added:
10/01/2016
Corporate Finance for Health Care Administrators
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CC BY-NC-SA
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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.

Subject:
Accounting
Business and Communication
Finance
Material Type:
Full Course
Provider:
University of Michigan
Provider Set:
Open.Michigan
Author:
Jack Wheeler
Date Added:
01/12/2009
Financial Accounting
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CC BY-NC-SA
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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.

Subject:
Accounting
Business and Communication
Material Type:
Textbook
Provider:
University of Minnesota
Provider Set:
University of Minnesota Libraries Publishing
Author:
C. J. Skender
Joe Ben Hoyle
Date Added:
10/23/2018
Financial and Managerial Accounting, Summer 2003
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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
Introduction to Financial Accounting (Business 103)
Unrestricted Use
CC BY
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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:
03/06/2019
Introduction to Financial Accounting - Third Edition
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CC BY-NC-SA
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Based on International Financial Reporting Standards, this textbook was written by David Annand, EdD, MBA, CPA, CA, and Professor of Accounting in the Faculty of Business at Athabasca University. Each chapter includes questions and problems for review and feedback, as well as the solutions. This book also includes multiple ancillary resources, including a student solutions manual and workbook, an instructor solutions manual, an exam bank, excel exercises, and PowerPoint slides all of which are available as editable files. The PDFs are available for digital use and can also be printed if desired. The student workbook provides formatted, print-based outlines for all problems contained in the text. Students can print outlines as they need them, and fill in responses manually. Twenty-two Excel-based exercises are linked to the E-Textbook version at the end of each chapter in the “Infinite Practice” section. These are problem-based, cover key concepts in each section, and provide solutions for immediate feedback to students. Each exercise is randomly-generated so that students can practice with new material as many times as desired. A comprehensive, randomly-generated case is also available. This requires the preparation of 18 different year-end adjusting entries and all four types of financial statements, and calculation and analysis of 16 different financial statement ratios.

Subject:
Accounting
Business and Communication
Material Type:
Textbook
Provider:
BCcampus
Provider Set:
BCcampus Open Textbooks
Author:
David Annand
Date Added:
07/31/2018
Introduction to Financial and Managerial Accounting, Spring 2004
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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
Managerial Accounting
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CC BY-NC-SA
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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.

Subject:
Accounting
Business and Communication
Management
Material Type:
Textbook
Provider:
The Saylor Foundation
Provider Set:
Saylor Textbooks
Author:
Joe Hoyle
Kurt Heisinger
Date Added:
03/06/2019
Managerial Accounting (Business 105)
Unrestricted Use
CC BY
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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:
03/06/2019
Principles of Accounting I
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Welcome to the ACC 1101 OER course site. This course will introduce the fundamental concepts underlying financial accounting. It will explore the accounting cycle and demonstrate how the financial reporting process is impacted by accounting standards. You will learn to read and understand the financial statements and how proper internal controls are vital for the preparation of accurate and reliable financial information.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
CUNY
Provider Set:
New York City College of Technology
Author:
Rachel Raskin
Date Added:
12/10/2018