Accounting is the process of identifying, measuring, recording, and communicating an organization’s economic activities to users. Users need information for decision making. With an emphasis on the corporate form of business organization, this lesson will examine how financial transactions are analyzed and then reported using four financial statements: the income statement, statement of changes in equity, balance sheet, and statement of cash flows. This lesson introduces each statement using an example based on a fictitious corporate organization called Big Dog Carworks Corp.

This text, originally by D. Annand and H. Dauderis, is intended for a first course in introductory financial accounting. It has been extensively edited by Athabasca University and reflects current International Financial Reporting Standards (IFRS). A corporate approach is utilized versus beginning with a sole proprietorship emphasis and then converting to a corporate approach.

The text focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to Intermediate Financial Accounting. Excluded are advanced topics that are covered in Intermediate Financial Accounting, such as leases and bond amortization.

The text covers all essential topics, including: the accounting cycle; merchandising; assigning costs to inventory; cash and receivables; property, plant and equipment; debt financing; equity financing; statement of cash flows; financial statement analysis; and proprietorships and partnerships.

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.

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.

This course studies basic concepts of financial and managerial reporting. The viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them.

forall x is an introduction to sentential logic and first-order predicate logic with identity, logical systems that significantly influenced twentieth-century analytic philosophy. After working through the material in this book, a student should be able to understand most quantified expressions that arise in their philosophical reading.

This books treats symbolization, formal semantics, and proof theory for each language. The discussion of formal semantics is more direct than in many introductory texts. Although forall x does not contain proofs of soundness and completeness, it lays the groundwork for understanding why these are things that need to be proven.

The newborn or neonatal period relates to children during the first 28 days of life. This session will explore how really simple and low cost interventions at high coverage could save the life of a large proportion of newborn children. During the past two decades, we have seen a dramatic improvement in child survival. In 1990, almost 13 million children died every year. Today, this number has reduced by more than half
to below six million. This is the result of an increasing number of people gaining access to clean water,
vaccination, education, nutrition, and health care. Learn more by watching this video.
Get transcript for video here: https://www.oercommons.org/courseware/module/58789/overview

This open course for Introduction to Human Development is an adaptation of PsychologyWiki materials and was created under a Round Nine Textbook Transformation Grant.

Authors' Description:

In our transformation of PSYC 2103 Human Development we decided to divide the content into three units.

Unit 1: Overview, History and Biological Beginnings
Unit 2: Early Childhood to Adolescence
Unit 3: Young Adulthood to Death
Each unit includes:

Learning objectives
Things to consider: questions students should be thinking about while engaging with the content
PowerPoint Presentation
Readings from a variety of open text books
Activities
Supplemental readings and videos
If you have questions or would like access to the question/test bank please contact either

Elizabeth Dose, edose@highlands.edu

Katie Bridges, kbridges@highlands.edu

This text was designed for use in the human osteology laboratory classroom. Bones are described to aid in identification of skeletonized remains in either an archaeological or forensic anthropology setting. Basic techniques for siding, aging, sexing, and stature estimation are described. Both images of bone and drawings are included which may be used for study purposes outside of the classroom. The text represents work that has been developed over more than 30 years by its various authors and is meant to present students with the basic analytical tools for the study of human osteology.

This is an introductory textbook in logic and critical thinking. The goal of the textbook is to provide the reader with a set of tools and skills that will enable them to identify and evaluate arguments. The book is intended for an introductory course that covers both formal and informal logic. As such, it is not a formal logic textbook, but is closer to what one would find marketed as a critical thinking textbook. Downloadable as a pdf file.

Text authored via open pedagogy: Introduction, Theory, Radio, Film, Television, Internet, Social Media, Journalism, Public Relations, Advertising, Media Law and Ethics, International Media.

Introduction to Media Studies is designed for students who have grown up in a rapidly changing global multimedia environment and want to become more literate and critical consumers and producers of culture. Through an interdisciplinary comparative and historical lens, the course defines “media” broadly as including oral, print, theatrical, photographic, broadcast, cinematic, and digital cultural forms and practices. The course looks at the nature of mediated communication, the functions of media, the history of transformations in media and the institutions that help define media’s place in society.
Over the course of the semester we explore different theoretical perspectives on the role and power of media in society in influencing our social values, political beliefs, identities and behaviors. Students also have the opportunity to analyze specific media texts (such as films and television shows) and explore the meaning of the changes that occur when a particular narrative is adapted into different media forms. We look at the ways in which the politics of class, gender and race influence both the production and reception of media. To represent different perspectives on media, several guest speakers also present lectures. Through the readings, lectures, and discussions as well as their own writing and oral presentations, students have multiple opportunities to engage with critical debates in the field as well as explore the role of media in their own lives.

This is the website for Introduction to Modern Statistics, First Edition by Mine Çetinkaya-Rundel and Johanna Hardin. Introduction to Modern Statistics, which we’ll refer to as IMS going forward, is a textbook from the OpenIntro project.
—
Copyright © 2021.
First Edition.
Version date: June 27, 2021.

This textbook and its supplements, including slides, labs, and interactive tutorials, may be downloaded for free at
openintro.org/book/ims.

This textbook is a derivative of OpenIntro Statistics 4th Edition and Introduction to Statistics with Randomization and Simulation 1st Edition by Diez, Barr, and Çetinkaya-Rundel, and it’s available under a Creative Commons Attribution-ShareAlike 3.0 Unported United States License. License details are available at the Creative Commons website: creativecommons.org.

Source files for this book may be found on GitHub at github.com/openintrostat/ims.

An introduction to the study of human nutrition with emphasis on the scientific bases of facts and controversies surrounding issues of foods and diets.

Textbook written by Community College and University faculty for non-majors in Nutrition using science and evidence based nutritional science information. This version was accessible in 2012. Material covers basic definitions, and nutrition related to healthy diet and the human body. Separate chapters on carbohydrates, lipids, proteins, nutrients for fluid and electrolyte balance, antioxidants, bone health, metabolism, body weight and the life cycle. Special features to aid in instruction for each chapter include: The “Learning Objectives”, “Big Idea” related to chapter themes, “Key Takeaways” and a “You decide” challenge to think about how topics relate to student’s life. “Discussion Starters”, “Videos” and “Exercises” are provided as well as links to choosemyplate.gov and other sources.

Introduction to Oceanography is a textbook appropriate to an introductory-level university course in oceanography. The book covers the fundamental geological, chemical, physical and biological processes in the ocean, with an emphasis on the North Atlantic region.

Free practice modules for Spanish language educators
Introduction to Oral Proficiency Levels is a free open educational resource that can help Spanish teachers gain a foundational understanding of how to evaluate Spanish speakers. The resource includes 17 video-based practice modules designed to strengthen your understanding of the ACTFL Speaking Proficiency Guidelines and to help you evaluate the speaking levels of your language students.

Short Description:
Welcome to this free eBook, “Intro to Permaculture”. The permaculture perspective has more resonance now than at any other time since the term ‘permaculture’ was coined in 1978. The Paris Climate Agreement of 2016 has the world admitting it needs to turn civilization onto a different road. Permaculture design has been scouting out that path for nearly 40 years, and now it’s time that the world sees some of what we have learned about living in cooperation with nature.This free introduction to permaculture is meant for the novice and the professional alike, with no prior experience necessary. For the person new to permaculture design and land stewardship, this book will provide a foundation from which to build upon with subsequent training, and introduce a new perspective that can be applied in many careers and facets of life. Data dashboard

Long Description:
Permaculture Design is a method of land planning that can be applied at scales from the home garden to city block to village to farm. It is an ethically based whole-systems design approach that uses concepts, principles, and methods derived from ecosystems, indigenous technologies, and other time-tested practices to create sustainable human settlements and institutions. Although rooted in horticulture and agriculture, Permaculture design is interdisciplinary, touching on a wide range of subjects including regional planning, ecology, animal husbandry, appropriate technology, architecture, social justice, and international development.

This open text book is derived from the content of the Massive Open Online Course “Intro to Permaculture”. The original course also included interactive mapping and design tools that accompanied this content. The course and book provide a general overview of the Permaculture design system. The book can be downloaded as a print version. However, there are many accompanying videos and content pages that are linked to throughout the text, so it is best viewed online where the links can be accessed.

Word Count: 15583

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

Short Description:
Learn about igneous and metamorphic rocks (and how to analyze them), the fun way! Students learn concepts and practice knowledge by conducting inquiries guided with examples based on videos and interactive diagrams.

Word Count: 20627

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

The goal of this text is to present philosophy to newcomers as a living discipline with historical roots. While a few early chapters are historically organized, the goal in the historical chapters is to trace a developmental progression of thought that introduces basic philosophical methods and frames issues that remain relevant today. Later chapters are topically organized. These include philosophy of science and philosophy of mind, areas where philosophy has shown dramatic recent progress. This text concludes with four chapters on ethics, broadly construed. Traditional theories of right action is covered in a third of these. Students are first invited first to think about what is good for themselves and their relationships in a chapter of love and happiness. Next a few meta-ethical issues are considered; namely, whether they are moral truths and if so what makes them so. The end of the ethics sequence addresses social justice, what it is for one's community to be good. Our sphere of concern expands progressively through these chapters. Our inquiry recapitulates the course of development into moral maturity. Over the course of the text, the author has tried to outline the continuity of thought that leads from the historical roots of philosophy to a few of the diverse areas of inquiry that continue to make significant contributions to our understanding of ourselves and the world we live in.

Short Description:
Introduction to Philosophy: Epistemology engages first-time philosophy readers on a guided tour through the core concepts, questions, methods, arguments, and theories of epistemology—the branch of philosophy devoted to the study of knowledge. The book progresses systematically while placing key ideas and thinkers in historical and contemporary context. Central topics include the analysis of knowledge, the nature of epistemic justification, rationalism vs. empiricism, skepticism, the value of knowledge, the ethics of belief, Bayesian epistemology, social epistemology, and feminist epistemologies. Cover art by Heather Salazar; cover design by Jonathan Lashley. Join the conversation about this and the other books in the Introduction to Philosophy textbook series.

Long Description:
Introduction to Philosophy: Epistemology engages first-time philosophy readers on a guided tour through the core concepts, questions, methods, arguments, and theories of epistemology—the branch of philosophy devoted to the study of knowledge. After a brief overview of the field, the book progresses systematically while placing central ideas and thinkers in historical and contemporary context.

The chapters cover the analysis of knowledge, the nature of epistemic justification, rationalism vs. empiricism, skepticism, the value of knowledge, the ethics of belief, Bayesian epistemology, social epistemology, and feminist epistemologies. Along the way, instructors and students will encounter a wealth of additional resources and tools: Chapter learning outcomes Key terms Images of philosophers and related art Useful diagrams and tables Boxes containing excerpts and other supplementary material Questions for reflection Suggestions for further reading A glossary

For an undergraduate survey epistemology course, Introduction to Philosophy: Epistemology is ideal when used as a main text paired with primary sources and scholarly articles. For an introductory philosophy course, select book chapters are best used in combination with chapters from other books in the Introduction to Philosophy series.

Word Count: 64081

ISBN: 978-1-989014-25-7

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)