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Open Textbook Library

Browse OER Textbooks from the University of Minnesota's Open Textbook Library. These textbooks are authored and peer reviewed by faculty or other accredited subject matter experts. Many of these textbooks are actively used to teach OER based courses at instiutions across the United States. 

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Accounting Principles: A Business Perspective
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CC BY
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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
Author:
James D. Edwards
Roger H. Hermanson
Date Added:
12/23/2021
Accounting Principles: A Business Perspective
Unrestricted Use
CC BY
Rating
0.0 stars

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
Beginning Excel, First Edition
Unrestricted Use
CC BY
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Second Edition: https://openoregon.pressbooks.pub/beginningexcel19/

Short Description:
This is the first edition of a textbook written for a community college introductory course in spreadsheets utilizing Microsoft Excel; second edition available: https://openoregon.pressbooks.pub/beginningexcel19/. While the figures shown utilize Excel 2016, 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. Order a print copy: http://www.lulu.com/shop/noreen-brown-and-barbara-lave-and-julie-romey-and-mary-schatz/beginning-excel/paperback/product-23853995.html

Long Description:
Second edition available: https://openoregon.pressbooks.pub/beginningexcel19/

This Beginning Excel textbook is intended for use in a one-term introductory spreadsheet course for all majors taught at two-year colleges. The basics of Excel, as they apply to the professional workplace, are introduced, including spreadsheet design, data entry, formulas, functions, charts, tables, and multi-sheet use.

Order a print copy: http://www.lulu.com/shop/noreen-brown-and-barbara-lave-and-julie-romey-and-mary-schatz/beginning-excel/paperback/product-23853995.html

Word Count: 62914

ISBN: 978-1-63635-034-9

(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.)

Subject:
Applied Science
Business and Communication
Computer Science
Finance
Material Type:
Textbook
Provider:
Open Oregon Educational Resources
Author:
Barbara Lave
Diane Shingledecker
Julie Romey
Mary Schatz
Noreen Brown
Date Added:
06/20/2017
Beyond Lean: Simulation in Practice, Second Edition
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CC BY-NC-SA
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Lean thinking, as well as associated processes and tools, have involved into a ubiquitous perspective for improving systems particularly in the manufacturing arena. With application experience has come an understanding of the boundaries of lean capabilities and the benefits of getting beyond these boundaries to further improve performance. Discrete event simulation is recognized as one beyond-the-boundaries of lean technique. Thus, the fundamental goal of this text is to show how discrete event simulation can be used in addition to lean thinking to achieve greater benefits in system improvement than with lean alone. Realizing this goal requires learning the problems that simulation solves as well as the methods required to solve them. The problems that simulation solves are captured in a collection of case studies. These studies serve as metaphors for industrial problems that are commonly addressed using lean and simulation.

Subject:
Business and Communication
Management
Material Type:
Textbook
Provider:
Grand Valley State University
Author:
Charles Standridge
Date Added:
01/01/2013
Business Information Systems: Design an App for That
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CC BY-NC-SA
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Students in an introductory Management Information Systems (MIS) course often ask what a career in MIS looks like. Lacking a clear vision, they make their own assumptions. Often they assume the career involves programming with little human interaction. That MIS is a technical field could not be further from the truth. MIS job descriptions typically require candidates to be able to collaborate, communicate, analyze needs and gather requirements. They also list the need for excellent written and communication skills. In other words, MIS workers are constantly interacting with other people both inside and outside the organization. They are coming up with creative solutions to business problems.

This course is designed to help students get a feel for what a career in MIS would be like. Our students report that they learn more about information systems from their internships than from their IS courses. Consequently, we designed a course that looks very much like an internship—an introduction to the field followed by a substantial project.

Subject:
Business and Communication
Management
Material Type:
Textbook
Provider:
The Saylor Foundation
Provider Set:
Saylor Textbooks
Author:
Jacqueline Pike
Lauren Kenyo
Sarah Pels
Date Added:
04/18/2011
Crawford Automation - A Guided Application of Structured Problem Solving
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CC BY-NC-SA
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Continuous Improvement in Action

Short Description:
This is a multimedia-enabled case in which students will be guided, by an industry expert, to apply structured problem-solving that addresses a typical supply chain problem, missing parts. What first appears as the issue may be a symptom of a root cause(s). The case utilizes videos, data files for analytics, audio recording, and videogame-style exercises to find the missing box of parts. The case is a collaboration between the Conestoga Centre for Supply Chain Innovation and ATS Automation and utilizes the ATS Business Model (ABM) approach to identifying and solving root causes. The case can be used in any Continuous Improvement course or program for either Business or Engineering students.

Long Description:
This is a multimedia-enabled case in which students will be guided, by an industry expert, to apply structured problem-solving that addresses a typical supply chain problem, missing parts. What first appears as the issue may be a symptom of a root cause(s). The case utilizes videos, data files for analytics, audio recording, and videogame-style exercises to find the missing box of parts. The case is a collaboration between the Conestoga Centre for Supply Chain Innovation and ATS Automation and utilizes the ATS Business Model (ABM) approach to identifying and solving root causes. The case can be used in any Continuous Improvement course or program for either Business or Engineering students.

Word Count: 5680

(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.)

Subject:
Business and Communication
Management
Material Type:
Textbook
Provider:
Conestoga College
Author:
Kevin Hollis
Laurie Turnbull
Stephen Thomson;
Date Added:
05/05/2023
Critical Employment, Ethical, and Legal Scenarios in Human Resource Development
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CC BY-NC-SA
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0.0 stars

Short Description:
This book provides mini-cases for HRD and other disciplines to use for engaging students in incident discussions. Exploring ways to solve problems and make decisions about situations that occur at work.

Long Description:
This book is intended to be used as a supplement to courses across various fields of study but has direct correlations with human resource development and workforce development. Instructors in any field of study where students examine the work environment and the treatment of employees will find useful scenarios that can be used to facilitate discussions. The topics in this book and supplemental readings can enrich the conversations around enhancing workplace environments and better worker engagement. Without supportive workers, organizations cannot achieve all goals to the extent desired. Workers may exert the effort required to keep their jobs, but they may not exceed performance requirements because they are experiencing scenarios similar to those in this book and their needs are not being met appropriately.

Leaders and workplace trainers may find this supplement useful when introducing subjects that are perceived to be controversial in the workplace. They can allow employees to discuss these scenarios and provide possible solutions to similar scenarios that are encountered at work. Providing a safe environment to discuss intentional and unintentional situations that arise may improve the work climate and lead to unimaginable solutions. Strengthening communication between workers and leaders can improve team performance and ultimately, organizational success.

Word Count: 12056

(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.)

Subject:
Business and Communication
Career and Technical Education
Management
Material Type:
Textbook
Provider:
University of Arkansas
Author:
Claretha Hughes
Date Added:
11/30/2020
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
Digital Marketing Strategy
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CC BY-NC-SA
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0.0 stars

The Internet has transformed how businesses conduct their activities and how consumers go about buying products. This textbook aims to provide a way of conceptualizing how to do marketing online and a strategic framework to do so.

Subject:
Business and Communication
Marketing
Material Type:
Textbook
Provider:
Concordia University
Author:
Pierre-Yann Dolbec
Date Added:
05/23/2022
Economics for Life: Real-World Financial Literacy
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CC BY-NC
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0.0 stars

America has evolved into an ownership society. Home-buying decisions, resource allocation, debt exposure, and financial planning for the future are now left to individuals, many of whom may lack the financial understanding to evaluate and make sound decisions. Economics, with its insistence on quantifying ideas and putting specific quantitative values on all manner of phenomena, can help sort through the questions. Economics for Life: Real-World Financial Literacy is designed to help soon-to-be college graduates start their "real lives" with a better understanding of how to analyze the financial decisions that they will soon have to make. Written in an easy-to-read, conversational style, this textbook will help students learn how to make decisions on saving and investing for retirement, buying a car, buying a home, as well as how to safely navigate the use of debit and credit cards.

Subject:
Business and Communication
Economics
Finance
Social Science
Material Type:
Textbook
Provider:
Temple University
Author:
Donald T. Wargo
Date Added:
04/06/2023
Electronic Commerce: The Strategic Perspective
Unrestricted Use
CC BY
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0.0 stars

This book contains eight chapters. Chapter Two briefly describes the technology that makes electronic commerce possible, while Chapter Three introduces the topic of Web strategy. The major functions of marketing are described in the next five chapters: Promotion (Chapter Four); Promotion and Purchase (Chapter Five); Distribution (Chapter Six); Service (Chapter Seven); and Pricing (Chapter Eight). The final chapter takes a broader, societal perspective and discusses the influence of electronic commerce on society.

Subject:
Business and Communication
Management
Material Type:
Textbook
Provider:
BCcampus
Provider Set:
BCcampus Open Textbooks
Author:
George M. Zinkhan
Leyland F. Pitt
Pierre Berthon
Richard T. Watson
Date Added:
10/28/2014
Exploring Business
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CC BY-NC-SA
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0.0 stars

The author's goals in writing Exploring Business were simple: (1) introduce students to business in an exciting way and (2) provide faculty with a fully developed teaching package that allows them to do the former. Toward those ends, the following features are included in this text:1- Integrated (Optional) Nike Case Study: A Nike case study is available for instructors who wish to introduce students to business using an exciting and integrated case. Through an in-depth study of a real company, students learn about the functional areas of business and how these areas fit together. Studying a dynamic organization on a real-time basis allows students to discover the challenges that it faces, and exposes them to critical issues affecting the business, such as globalization, ethics and social responsibility, product innovation, diversity, supply chain management, and e-business.2- A Progressive (Optional) Business Plan: Having students develop a business plan in the course introduces students to the excitement and challenges of starting a business and helps them discover how the functional areas of business interact. This textbook package includes an optionalintegrated business plan project modeled after one refined by the author and her teaching team over the past ten years.3- AACSB Emphasis: The text provides end-of-chapter questions, problems, and cases that ask students to do more than regurgitate information. Most require students to gather information, assess a situation, think about it critically, and reach a conclusion. Each chapter presents ten Questions and Problems as well as five cases on areas of skill and knowledge endorsed by AACSB: Learning on the Web, Career Opportunities, The Ethics Angle, Team-Building Skills, and The Global View. More than 70% of end-of-chapter items help students build skills in areas designated as critical by AACSB, including analytical skills, ethical awareness and reasoning abilities, multicultural understanding and globalization, use of information technology, and communications and team oriented skills. Each AACSB inspired exercise is identified by an AACSB tag and a note indicating the relevant skill area.4- Author-Written Instructor Manual (IM): For the past eleven years, Karen Collins has been developing, coordinating and teaching (to over 3,500 students) an Introduction to Business course. Sections of the course have been taught by a mix of permanent faculty, graduate students, and adjuncts.

Subject:
Business and Communication
Finance
Management
Material Type:
Case Study
Textbook
Provider:
University of Minnesota
Provider Set:
University of Minnesota Libraries Publishing
Author:
Karen Collins
Date Added:
01/01/2012
Financial Accounting
Conditional Remix & Share Permitted
CC BY-NC-SA
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0.0 stars

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:
02/16/2011
Financial Management for Small Businesses, 2nd OER Edition
Conditional Remix & Share Permitted
CC BY-NC
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0.0 stars

Financial Statements & Present Value Models

Short Description:
This book is for those whose financial management focus is on small businesses. For you, we adapt the traditional financial management themes emphasized in corporate financial management courses to meet the needs of small businesses.

Long Description:
This book is for those whose financial management focus is on small businesses. For you, we adapt the traditional financial management themes emphasized in corporate financial management courses to meet the needs of small businesses.

Many financial managers of small businesses come from farms or agribusinesses. Others are interested in working for or starting businesses in the food or retail sectors. In most cases, these businesses aren’t organized as C-corporations impacting things like taxes, depreciation, and legal requirements around compiling and reporting financial data. They are rarely publicly traded which creates unique constraints to raising debt and equity capital and calculating required risk-adjusted returns.

These financial managers are interested in solving specific problems they face in family or small businesses. They want to know how to apply the tools they are learning—coordinated financial statement analysis, present value analysis, management of cash flow, measuring their opportunity costs, etc.—to the problems they face at home. As we started to work on the actual problems faced by these managers, it quickly became clear that corporate finance tools don’t exactly fit the small businesses they come from. Further, in attempting to tackle the problems they bring, we learned that finding and/or constructing the data needed for financial management is another skill set often overlooked and in need of development. In the end, after investing a lot of time, we found that—without adaptation—corporate finance theory as traditionally taught doesn’t meet the knowledge needs and application skills of financial managers of small businesses. We wrote this book to be a catalyst that enables students and managers of small businesses to learn the tools and skill sets that will help them make sound financial management decisions.

Word Count: 179566

ISBN: 978-1-62610-114-2

(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.)

Subject:
Agriculture
Business and Communication
Career and Technical Education
Finance
Management
Material Type:
Textbook
Provider:
Michigan State University
Author:
J. Roy Black
Lindon J. Robinson
Steven Hanson
Date Added:
01/28/2021
Financial Strategy for Public Managers
Unrestricted Use
CC BY
Rating
0.0 stars

Short Description:
Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today’s effective public servants need to know. Financial Strategy for Public Managers has been peer-reviewed by 8 subject experts at 8 institutions. Here is its Accessibility Assessment. If you have any feedback about this book, or want to know more about how it came about, you can visit the project homepage. Please let us know if you are interested in adopting this book.

Long Description:
Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today’s effective public servants need to know. It starts “at the beginning” and assumes no prior knowledge or experience in financial management. Throughout the text, Kioko and Marlowe emphasize how financial information can and should inform every aspect of public sector strategy, from routine procurement decisions to budget preparation to program design to major new policy initiatives. They draw upon dozens of real-world examples, cases, and applied problems to bring that relationship between information and strategy to life. Unlike other public financial management texts, the authors also integrate foundational principles across the government, non-profit, and “hybrid/for-benefit” sectors. Coverage includes basic principles of accounting and financial reporting, preparing and analyzing financial statements, cost analysis, and the process and politics of budget preparation. The text also includes several large case studies appropriate for class discussion and/or graded assignments.

Word Count: 92882

(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.)

Subject:
Accounting
Business and Communication
Material Type:
Textbook
Author:
Justin Marlowe
Sharon Kioko
Date Added:
09/15/2016
Guidelines for Improving the Effectiveness of Boards of Directors of Nonprofit Organizations
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Short Description:
Return to milneopentextbooks.org to download PDF and other versions of this textNewParaThe purpose of this book is to help boards of directors of nonprofit organizations improve their performance after completing the Board Check-Up, online board performance self-assessment tool found at www.boardcheckup.com. This book is also valuable as a stand-alone resource for any board seeking to assess its performance in that it contains the diagnostic questions on which the online self-assessment tool is based. It goes further by providing a framework for boards to use in discussing needed changes in board performance. It also forms an integral part of a University at Albany, SUNY online course titled, The Governance of Nonprofit Organizations. This massive open online course (MOOC) can be taken for free or academic credit through Coursera’s online teaching and learning platform. For more information about this book, the Board Check-Up, and the nonprofit governance MOOC, please contact Prof. Yvonne Harrison at yharrison@albany.edu.

Long Description:
The purpose of this book is to help boards of directors of nonprofit organizations improve their performance after completing the Board Check-Up, online board performance self-assessment tool found at www.boardcheckup.com. This book is also valuable as a stand-alone resource for any board seeking to assess its performance in that it contains the diagnostic questions on which the online self-assessment tool is based. It goes further by providing a framework for boards to use in discussing needed changes in board performance. It also forms an integral part of a University at Albany, SUNY online course titled, The Governance of Nonprofit Organizations. This massive open online course (MOOC) can be taken for free or academic credit through Coursera’s online teaching and learning platform. For more information about this book, the Board Check-Up, and the nonprofit governance MOOC, please contact Prof. Yvonne Harrison at yharrison@albany.edu.

Word Count: 28333

ISBN: 978-1-942341-00-0

(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.)

Subject:
Business and Communication
Management
Material Type:
Textbook
Provider:
State University of New York
Author:
Vic Murray
Yvonne Harrison
Date Added:
03/11/2015
Human Resource Management
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Human Resource Management teaches HRM strategies and theories that any manager—not just those in HR—needs to know about recruiting, selecting, training, and compensating people.

Most students will be managing people at some point in their careers and not necessarily in a human resource management capacity. As businesses cut back, they may outsource HR duties to outside vendors. Or, in smaller businesses, the HR department is sometimes small or non-existent, and managers from other departments have to perform their own HRM. Therefore, teaching HRM from the perspective of a general manager, in addition to an HR manager, provides more relevance to students' careers and will give them a competitive advantage in the workplace.

This text also provides practical applications of theory relevant to today's workplace. You won't find discussions about “posting vacancies on a job board” or “sending memos.” In the real world, HRM leverages technology in every aspect of the job—from online training modules to technology for better managing flex-time workers and telecommuters.

Consider how most companies have gone “paperless” with pay stubs by using software. While such technology has made HRM easier, it has also created a new set of challenges. For example, how does a manager actually implement a new pay system? Therefore, it's important for students to understand what kinds of platforms exist in today's workplace to enhance their effectiveness as future managers.

The conversational style of Human Resource Management engages students, while the academic rigor of its content provides them with the tools that any manager needs—whether they work in HR or a different department. PLUS it offers an array of supplements that gives them practice creating real HR documents and role-playing real HR scenarios. Add value to your students' education, enhance the relevance of your curriculum, and make your students more employable by adopting this book for your HRM class. Read it now online today!

Subject:
Business and Communication
Management
Material Type:
Textbook
Provider:
University of Minnesota
Provider Set:
University of Minnesota Libraries Publishing
Date Added:
01/01/2011
Information Systems: A Manager's Guide to Harnessing Technology
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Information Systems: A Manager’s Guide to Harnessing Technology V1.2 is intended for use in undergraduate and/or graduate courses in Management Information Systems and Information Technology.Version 1.2 of John's book retains the same structure and theory of version 1.1, but refreshes key statistics, examples, and brings case material up to date (vital when covering firms that move as fast as Facebook, Google, and Netflix). Adopting version 1.2 guarantees your students will have the most current text on the market, drawing real and applicable lessons from material that will keep your class offerings current and accessible.One of BusinessWeek’s "Professors of the Year", John Gallaugher of Boston College, brings you a brand new Management Information Systems textbook that teaches students how he or she will experience IS from a Managers perspective first hand through interesting coverage and bleeding-edge cases.Get involved with John's community by visiting and subscribing to his blog, The Week In Geek, where courseware, technology and strategy intersect and joining his Ning IT Community site where you can get more resources to teach Information Systems.Shockingly, at a time when technology regularly appears on the cover of every major business publication, students find IS among the least appealing of management disciplines.The teaching approach in Information Systems: A Manager’s Guide to Harnessing Technology V 1.2 can change this. The text offers a proven approach that has garnered student praise, increased IS enrollment, and engaged students to think deeper and more practically about the space where business and technology meet. Every topic is related to specific business examples, so students gain an immediate appreciation of its importance. Rather than lead with technical topics, the book starts with strategic thinking, focusing on big-picture issues that have confounded experts but will engage students. And while chapters introduce concepts, cases on approachable, exciting firms across industries further challenge students to apply what they've learned, asking questions like:Why was NetFlix able to repel Blockbuster and WalMart? How did Harrah's Casino's become twice as profitable as comparably-sized Caesar's, enabling the former to acquire the latter? How does Spain's fashion giant Zara, a firm that shuns the sort of offshore manufacturing used by every other popular clothing chain, offer cheap fashions that fly off the shelves, all while achieving growth rates and profit margins that put Gap to shame? Why do technology markets often evolve into winner-take-all or winner take-most scenarios? And how can managers compete when these dynamics are present? Why is Google more profitable than Disney? How much is Facebook really worthThe Information Systems course and discipline have never seemed more relevant, more interesting, and more exciting. Gallaugher's textbook can help teachers make students understand why.

Subject:
Business and Communication
Management
Material Type:
Textbook
Provider:
University of Minnesota
Provider Set:
University of Minnesota Libraries Publishing
Author:
John Gallaugher
Date Added:
01/01/2011
Intermediate Financial Accounting Volume 1
Unrestricted Use
CC BY
Rating
0.0 stars

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.

Subject:
Accounting
Business and Communication
Material Type:
Textbook
Provider:
Lyryx Learning
Author:
Glenn Arnold
Suzanne Kyle
Date Added:
07/17/2017
Intermediate Financial Accounting Volume 2
Unrestricted Use
CC BY
Rating
0.0 stars

This new text by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for 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.

Subject:
Accounting
Business and Communication
Material Type:
Textbook
Provider:
Lyryx Learning
Author:
Glenn Arnold
Suzanne Kyle
Date Added:
07/17/2017