Long Description:
Many accountants, trainees and accounting students worry about accounting for financial instruments. They hear numerous complex sounding discussions about the topic and the topic can become quite daunting. Financial Instrument Accounting for Beginners removes this complexity and will have you on top of the basics of accounting for financial instruments in no time.

The award winning author team draw on years of experience of successfully introducing students to financial instrument accounting, in combining all the facts and examples you need to begin understanding this complex topic. Their video explanations enhance your reading and supports you in building your knowledge and confidence in accounting for financial instruments. Finally, test how much your knowledge and confidence of the topic has grown with the included questions and solutions.

Word Count: 16527

(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.)

Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today’s college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the “why” as well as the “how” aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

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.

LINK TO UPDATED PEER-REVIEWED EDITION: https://ucincinnatipress.pressbooks.pub/principlesaccounting/

Video eText

Short Description:
Principles of Managerial Accounting is an innovative video eText that is intended to be watched as much as it is read. Users learn fundamental managerial accounting principles by reading about the concepts in the text immediately followed by watching short videos where the concepts are applied in demonstration problems. Each chapter contains detailed written explanations of fundamental managerial accounting concepts such as cost behavior, cost classifications, job costing, cost volume profit analysis, incremental decision making, budgeting, and variance analysis. Video Illustrations are embedded within the written text to actively demonstrate the accounting concepts. Each chapter is concluded with a series of comprehensive Practice Video Problems in which the concepts are applied to unique business situations. This video eText is particularly suited for distance education courses, hybrid courses, personal interest self-study, or any other circumstance in which users don’t receive the educational benefits from traditional, in-person lectures.

Word Count: 21010

(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:
Intermediate Financial Accounting, Volume 2 is an adaptation of a book by Glenn Arnold and Suzanne Kyle. This textbook is intended for a first course in intermediate financial accounting. It presumes that students have already completed introductory financial accounting.

Long Description:
This textbook is intended for a first course in intermediate financial accounting. It presumes that students have already completed introductory financial accounting. It has been extensively edited by Fanshawe College from its original version Intermediate Financial Accounting Volume 2 written by Glenn Arnold and Suzanne Kyle.

Word Count: 149895

(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.)

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.

Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today’s college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the “why” as well as the “how” aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

The University of North Georgia Press and Affordable Learning Georgia bring you Principles of Managerial Accounting. Well-written and straightforward, Principles of Managerial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Jonick’s years of teaching and commitment to effective pedagogy.

Short Description:
Principles of Managerial Accounting is an innovative open access textbook that is intended to be watched as much as it is read. Users learn fundamental managerial accounting principles by reading about the concepts in the text immediately followed by watching short videos where the concepts are applied in demonstration problems. Each chapter contains detailed written explanations of fundamental managerial accounting concepts such as cost behavior, cost classifications, job costing, cost volume profit analysis, incremental decision making, budgeting, and variance analysis. Video Illustrations are embedded within the written text to actively demonstrate the accounting concepts. Each chapter is concluded with a series of comprehensive Practice Video Problems in which the concepts are applied to unique business situations. This textbook is particularly suited for distance education courses, hybrid courses, personal interest self-study, or any other circumstance in which users don’t receive the educational benefits from traditional, in-person lectures.

Word Count: 41374

Included H5P activities: 195

(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:
Intermediate Financial Accounting, Volume 1 is an adaptation of a book by Glenn Arnold and Suzanne Kyle. This textbook is intended for use in an intermediate financial accounting course, and presumes that students have already completed introductory financial accounting. It has been extensively edited by Fanshawe College.

Long Description:
Intermediate Financial Accounting, Volume 1 is an adaptation of a book by Glenn Arnold and Suzanne Kyle. This textbook is intended for use in an intermediate financial accounting course, and presumes that students have already completed introductory financial accounting. It has been extensively edited by Fanshawe College.

Word Count: 168371

(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 University of North Georgia Press and Affordable Learning Georgia bring you Accounting I. Well-written and straightforward, Principles of Financial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Christine Jonick’s years of teaching and commitment to effective pedagogy.

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.

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.

Intermediate Financial Accounting Volume 2 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 textbook reflects both current International Financial Reporting Standards (IFRS) and ASPE.

This textbook 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. For those requiring preparation for CPA designation, competencies as outlined by the CPA are addressed in this textbook. For a detailed competency map, please contact us at info@lyryx.com.

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. For questions about this textbook please contact textbookuse@umn.edu

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.

Word Count: 199565

Included H5P activities: 10

(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.)

California 9th Edition 2019

Word Count: 86481

(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.)

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.

This textbook, originally by D. Annand and H. Dauderis, was intended for a first course in introductory financial accounting. It was extensively edited by Athabasca University to reflect current International Financial Reporting Standards (IFRS). This most recent revision by D. Marchand converted the text from IFRS to reflect the Generally Accepted Accounting Principles of the United States (U.S. GAAP). A corporate approach is utilized versus beginning with a sole proprietorship emphasis and then converting to a corporate approach.

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.

Introduction to Financial Accounting, 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 textbook focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to intermediate financial accounting. The textbook 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.

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.

This sample shell is produced by the California Community Colleges CVC-OEI to support faculty in the use of Open Educational Resources and development of courses aligned to the OEI Course Design Rubric. The shell may be used for online, hybrid, &/or face-to-face classes. The shell is available for all faculty, not just those faculty in the CCC system. The team producing this shell includes Helen Graves, Liezl Madrona, Cyrus Helf, Nicole Woolley & Barbara Illowsky. If you are having challenges importing the shell, here are some steps to take. (1) Create an empty shell in your sandbox. (2) Import the Canvas Commons course into your shell. (3) Adapt the content as you wish. (4) If all else fails, contact your college IT person or Canvas administrator.

This sample shell is produced by the California Community Colleges CVC-OEI to support faculty in the use of Open Educational Resources and development of courses aligned to the OEI Course Design Rubric. The shell may be used for online, hybrid, &/or face-to-face classes. The shell is available for all faculty, not just those faculty in the CCC system. The team producing this shell includes Helen Graves, Liezl Madrona, Cyrus Helf, Nicole Woolley & Barbara Illowsky. If you are having challenges importing the shell, here are some steps to take. (1) Create an empty shell in your sandbox. (2) Import the Canvas Commons course into your shell. (3) Adapt the content as you wish. (4) If all else fails, contact your college IT person or Canvas administrator.

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.

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. Tailored solutions are provided for instructors. The original Annand/Dauderis version of the textbook including .docx files and ancillary material remains available upon request to D. Annand (davida@athabascau.ca).

Training for Preventing and Responding to Sexual Violence in B.C. Post-Secondary Institutions

Short Description:
A workshop and facilitation guide to support B.C. post-secondary institutions to prevent and respond to sexual violence and misconduct. Accountability and Repairing Relationships is a series of four 90-minute workshops for individuals who have been informed that they have caused harm in the context of sexual violence. Designed for one-on-one or small group facilitation, learners are guided through information and reflection activities that help them recognize the harm they have caused, learn how to be accountable, and develop the skills needed to build better relationships and support a safe and healthy campus. (The slide deck that accompanies this resource can be downloaded from the Introduction).

Long Description:
A workshop and facilitation guide to support B.C. post-secondary institutions to prevent and respond to sexual violence and misconduct. Accountability and Repairing Relationships is a series of four 90-minute workshops for individuals who have been informed that they have caused harm in the context of sexual violence. Designed for one-on-one or small group facilitation, learners are guided through information and reflection activities that help them recognize the harm they have caused, learn how to be accountable, and develop the skills needed to build better relationships and support a safe and healthy campus. (The slide deck that accompanies this resource can be downloaded from the Introduction).

Word Count: 22412

ISBN: 978-1-77420-104-6

(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.)

This textbook is based on a different paradigm for organizing an engineering science core --- a systems, accounting and modeling approach --- that emphasizes the common, underlying concepts of engineering science. Although this approach is not new, as most graduate students have been struck by this idea sometime during their graduate education, its use as the organizing principle for an undergraduate curriculum is new. By focusing on the underlying concepts and stressing the similarities between subjects that are often perceived by students (and taught by faculty) as unconnected topics, this approach provides engineering students a foundational framework for recognizing and building connections as they travel through their education.

Managerial Accounting

Short Description:
Note: This OpenStax book was imported into Pressbooks on July 23, 2019, to make it easier for instructors to edit, build upon, and remix the content. The OpenStax import process isn't perfect, so there are a number of formatting errors in the book that need attention. As such, we don't recommend you use this book in the classroom. For information about how to get your own copy of this book to work on, see the Add Content part in the Pressbooks Guide. You can access the original version of this textbook here: Principles of Accounting Volume 2 - Managerial Accounting: OpenStax.

Long Description:
This OpenStax book was imported into Pressbooks on July 23, 2019, to make it easier for instructors to edit, build upon, and remix the content. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today’s college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the “why” as well as the “how” aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

Word Count: 185596

(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:
OpenStax/Rice University © Dec 9, 2020 OpenStax. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 . You can access the original version of this textbook here: Principles of Accounting Volume 1 - Financial Accounting: OpenStax OPENTEXTBC.CA/BCCAMPUS OPEN PUBLISHING July 23, 2016 OpenStax textbook imported into Pressbooks by OPENTEXTBC.CA/BCCAMPUS OPEN PUBLISHING. Updated February 10, 2021. Licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 . South Puget Sound Community College 2021 -- adapted Pressbooks version of the textbook as follows: Formatting reapplied/adjusted Initial financial statements example converted from sole proprietorship to corporation Non-essential information deleted to shorten textbook Some content reorganized to ease students into learning (to lower the initial hurdles) Deleted end-of-chapter practice/application activities. Licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 .

Long Description:
OpenStax/Rice University © Dec 9, 2020 OpenStax. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 . You can access the original version of this textbook here: Principles of Accounting Volume 1 – Financial Accounting: OpenStax OPENTEXTBC.CA/BCCAMPUS OPEN PUBLISHING July 23, 2016 OpenStax textbook imported into Pressbooks by OPENTEXTBC.CA/BCCAMPUS OPEN PUBLISHING. Updated February 10, 2021. Licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 . South Puget Sound Community College 2021 — adapted Pressbooks version of the textbook as follows: Formatting reapplied/adjusted Initial financial statements example converted from sole proprietorship to corporation Non-essential information deleted to shorten textbook Some content reorganized to ease students into learning (to lower the initial hurdles) Deleted end-of-chapter practice/application activities. Licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 .

Word Count: 126946

(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.)

An Introduction to Accounting

Word Count: 1725

Included H5P activities: 11

(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:
To better understand opinions and perceptions — and amplify Syrian voices — the Syria Justice and Accountability Centre (SJAC) commissioned Charney Research to conduct in-depth interviews among a diverse group of Syrians, including Sunnis, Shia, Alawites, and Christians; regime supporters and opponents; and internally displaced persons and refugees. Researchers found support among Syrians for a broad-based, internationally-negotiated settlement to the crisis that existed a year ago has diminished significantly. However, interest for inclusive, local-level negotiations designed to de-escalate the conflict and allow for humanitarian intervention is quite strong. Though Syrians are becoming more polarized as the conflict worsens, many still yearn to cease the fighting and live together again in peace as one nation. Charney concluded that efforts to encourage consideration of community-level efforts to advance the causes of peace, justice, and reconciliation may help bridge the enormous divide between government and opposition supporters — and towards resolution of the conflict.

Long Description:
To better understand opinions and perceptions — and amplify Syrian voices — the Syria Justice and Accountability Centre (SJAC) commissioned Charney Research to conduct in-depth interviews among a diverse group of Syrians, including Sunnis, Shia, Alawites, and Christians; regime supporters and opponents; and internally displaced persons and refugees. Researchers found support among Syrians for a broad-based, internationally-negotiated settlement to the crisis that existed a year ago has diminished significantly. However, interest for inclusive, local-level negotiations designed to de-escalate the conflict and allow for humanitarian intervention is quite strong. Though Syrians are becoming more polarized as the conflict worsens, many still yearn to cease the fighting and live together again in peace as one nation. Charney concluded that efforts to encourage consideration of community-level efforts to advance the causes of peace, justice, and reconciliation may help bridge the enormous divide between government and opposition supporters — and towards resolution of the conflict.

Word Count: 22195

(Note: This resource's metadata has been created automatically as part of a bulk import process by reformatting and/or combining the information that the author initially provided. As a result, there may be errors in formatting.)

By the end of this section, you will be able to:

Explain merchandise trade balance, current account balance, and unilateral transfers
Identify components of the U.S. current account balance
Calculate the merchandise trade balance and current account balance using import and export data for a country

Short Description:
This open textbook is a living document of knowledge and skills needed by finance students and professionals to design, govern, and invest financial resources from savings set aside during the working years, either by law (e.g., Canada Pension Plan), by mutual agreement (e.g. occupational pension plan), or privately (e.g. Registered Retirement Savings Plan, Tax-Free Savings Plan). Saving for retirement is among the most important financial decisions that Canadians will make in their lifetime, along with getting a mortgage and saving for their child(ren)’s education. This textbook is a work-in-progress that will evolve and grow over time to provide current information for adoption and adaptation in Accounting, Finance, and Management courses and programs.

Long Description:
This open textbook is a living document of knowledge and skills needed by finance students and professionals to design, govern, and invest financial resources from savings set aside during the working years, either by law (e.g., Canada Pension Plan), by mutual agreement (e.g. occupational pension plan), or privately (e.g. Registered Retirement Savings Plan, Tax-Free Savings Plan). Saving for retirement is among the most important financial decisions that Canadians will make in their lifetime, along with getting a mortgage and saving for their child(ren)’s education. While books and reports for a general audience, advanced graduate students, and practicing pension finance professionals exist, no postsecondary textbooks, eTextbooks, or appropriate open educational resources were available that specifically addressed the needs of undergraduate or introductory masters students. This textbook is a work-in-progress that will evolve and grow over time to provide current, relevant information for adoption and adaptation in Accounting, Finance, and Management courses and programs.

Cover art: Ryan J. Frith

Word Count: 39842

(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:
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: 82766

(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:
NSCC Math for Bookkeeping is an adapted condensed version of Business Math. The open 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.

Word Count: 41818

ISBN: 978-1-990641-23-7

(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.)

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.)

Word Count: 52128

(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.)

By the end of this section, you will be able to:

Discuss the components of economic growth, including physical capital, human capital, and technology
Explain capital deepening and its significance
Analyze the methods employed in economic growth accounting studies
Identify factors that contribute to a healthy climate for economic growth

By the end of this section, you will be able to:

Explain the determinants of trade and current account balance
Identify and calculate supply and demand for financial capital
Explain how a nation's own level of domestic saving and investment determines a nation's balance of trade
Predict the rising and falling of trade deficits based on a nation's saving and investment identity

This is a supplementary video to support the Commonwealth of Learning's Open Textbook Manual. It shows you how to use the OER Commons Open Author Tool to create Open Textbooks.

By the end of this section, you will be able to:

Utilize the money multiplier formulate to determine how banks create money
Analyze and create T-account balance sheets
Evaluate the risks and benefits of money and banks

By the end of this section, you will be able to:

Analyze graphs of the current account balance and the merchandise trade balance
Identify patterns in U.S. trade surpluses and deficits
Compare the U.S. trade surpluses and deficits to other countries' trade surpluses and deficits

Short Description:
When Europeans entered the Pacific they entered a place they thought they knew, and a place that was already peopled. European explorer accounts of Australia and the Pacific are fascinating in what they reveal about the people and places explorers encountered, and about European expectations of what they would find. This book is a guide to European exploration of Australia and the Pacific; to those accounts of contact and how to interpret them in the light of European preconceptions and misunderstanding; and to the actions taken by the people descended from the regions' original explorers.

Word Count: 31637

ISBN: 978-0-6454198-1-8

(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.)

An introductory textbook in business that covers a variety of topics: The Foundations of Business, Economics and Business, Ethics and Social Responsibility, Business in a Global Environment, Forms of Business Ownership, Entrepreneurship: Starting a Business, Management and Leadership, Structuring Organizations, Operations Management, Motivating Employees, Managing Human Resources, Union/Management Issues, Marketing: Providing Value, Accounting and Financial Information, and Personal Finances.

U.S. History is designed to meet the scope and sequence requirements of most introductory courses. The text provides a balanced approach to U.S. history, considering the people, events, and ideas that have shaped the United States from both the top down (politics, economics, diplomacy) and bottom up (eyewitness accounts, lived experience). U.S. History covers key forces that form the American experience, with particular attention to issues of race, class, and gender.

Short Description:
Oroonoko (1688)—full title Oroonoko: or, The Royal Slave—is a short work of prose fiction by English poet and writer Aphra Behn. This text is a first-person account of Oroonoko's life and his ensuing journey after the African prince is tricked into slavery and sold to European colonists in Surinam.

Long Description:
Oroonoko (1688)—full title Oroonoko: or, The Royal Slave—is a short work of prose fiction by English poet and writer Aphra Behn. This text is a first-person account of Oroonoko’s life and his ensuing journey after the African prince is tricked into slavery and sold to European colonists in Surinam.

Word Count: 30978

Included H5P activities: 1

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These slides are used to guide a discussion with students introducing them to the notion of public interest technology and coding for the public good. The lesson is intended to spark a discussion with students about different sorts of technology and their societal ramifications.

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Short Description:
This is an open educational resource (OER) co-created by students in undergraduate History and Systems of Psychology courses. Each chapter focuses on the life and contributions of a marginalized pioneering psychologist. [Image Attribution: Penn State Special Collection, https://goo.gl/WP7Dgc, CC BY-NC-SA 2.0, https://goo.gl/Toc0ZF]

Long Description:
Understanding the history of a discipline requires looking at prominent figures and events that contributed to the growth of the discipline. Yet historical accounts are prone to including what those writing the accounts believe is most important to know. Within the discipline of psychology, women and people of color are noticeably absent from historical accounts, particularly those in traditional textbooks (Cramblet Alvarez et al., 2020).

This collection of chapters features the lives and contributions of pioneering women and psychologists of color–including their general biographies, important achievements, the historical context surrounding their work, and the historical impact their work has left on the field of psychology.

Each chapter was written by students in sections of History and Systems of Psychology courses at the University of North Dakota and the University of Nevada Reno, under the direction of their course instructors, Dr. Alison Kelly (UND) and Dr. Brittany Avila (UNR). Students worked in teams through multiple drafts of their chapters throughout the semester and were able to choose to publish their work as part of this compilation.

Word Count: 59343

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This textbook introduces aspects of the history of Canada since Confederation. “Canada” in this context includes Newfoundland and all the other parts that come to be aggregated into the Dominion after 1867. Much of this text follows thematic lines. Each chapter moves chronologically but with alternative narratives in mind. What Aboriginal accounts must we place in the foreground? Which structures (economic or social) determine the range of choices available to human agents of history? What environmental questions need to be raised to gain a more complete understanding of choices made in the past and their ramifications?

Interpersonal communication in health and social care services is by its nature diverse. As a consequence, achieving good or effective communication whether between service providers and service users, or among those working in a service means taking account of diversity, rather than assuming that every interaction will be the same. This text explores the ways in which difference and diversity impact on the nature of communication in health and social care services.

Provides a new account of the emergence of Irish gothic fiction in mid-eighteenth century. This book provides a robustly theorised and thoroughly historicised account of the ‘beginnings’ of Irish gothic fiction, maps the theoretical terrain covered by other critics, and puts forward a new history of the emergence of the genre in Ireland. The main argument the book makes is that the Irish gothic should be read in the context of the split in Irish Anglican public opinion that opened in the 1750s, and seen as a fictional instrument of liberal Anglican opinion in a changing political landscape. By providing a fully historicized account of the beginnings of the genre in Ireland, the book also addresses the theoretical controversies that have bedevilled discussion of the Irish gothic in the 1980s, 1990s and 2000s. The book gives ample space to the critical debate, and rigorously defends a reading of the Irish gothic as an Anglican, Patriot tradition. This reading demonstrates the connections between little-known Irish gothic fictions of the mid-eighteenth century (The Adventures of Miss Sophia Berkley and Longsword), and the Irish gothic tradition more generally, and also the gothic as a genre of global significance. Key Features * Examines gothic texts including Mary Shelley's Frankenstein, Horace Walpole's The Castle of Otranto, Bram Stoker's Dracula, Charles Robert Maturin's Melmoth the Wanderer, (Anon), The Adventures of Miss Sophia Berkley and Thomas Leland's Longsword * Provides a rigorous and robust theory of the Irish Gothic * Reads early Irish gothic fully into the political context of mid-eighteenth century Ireland This title was made Open Access by libraries from around the world through Knowledge Unlatched.

Slavery to Liberation: The African American Experience (Second Edition) gives instructors, students, and general readers a comprehensive and up-to-date account of African Americans’ cultural and political history, economic development, artistic expressiveness, and religious and philosophical worldviews in a critical framework. It offers sound interdisciplinary analysis of selected historical and contemporary issues surrounding the origins and manifestations of White supremacy in the United States. By placing race at the center of the work, the book offers significant lessons for understanding the institutional marginalization of Blacks in contemporary America and their historical resistance and perseverance.

This book treats optics at the level of students in the later stage of their bachelor or the beginning of their master. It is assumed that the student is familiar with Maxwell’s equations. Although the book takes account of the fact that optics is part of electromagnetism, special emphasis is put on the usefulness of approximate models of optics, their hierarchy and limits of validity. Approximate models such as geometrical optics and paraxial geometrical optics are treated extensively and applied to image formation by the human eye, the microscope and the telescope.

The Best Evidence Rule, contained in Article X of the Federal Rules of Evidence (Rules 1001-1008) and state counterparts, is a Rule that requires a party seeking to prove the contents of a writing, recording, or photograph to produce the original (or a duplicate) or account for its nonproduction. Through a series of cases and hypotheticals drawn from actual cases, this chapter gives readers a roadmap for how to address any Best Evidence Rule issue in practice.

By the end of this section, you will be able to:

Explain the various functions of money
Contrast commodity money and fiat money

Canadian Edition

Short Description:
An introductory textbook in business that covers a variety of topics: The Foundation of Business, Economics and Business, Ethics and Social Responsibility, Business in a Global Environment, Forms of Business Ownership, Entrepreneurship: Starting a Business, Management and Leadership, Structuring Organizations, Operations Management, Motivating Employees, Management Human Resources, Union/Management Issues, Marketing: Providing Value, Accounting and Financial Information, and Personal Finances.

Word Count: 102065

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Long Description:
This publication gives an account of University of Southern Queensland (USQ) Library’s services, activities and associated impacts during 2020. Library staff share their stories of achievements and milestones, our challenges, and experiences in contributing to the outcomes of the University’s strategic goals. These narratives also demonstrate the knowledge and information infrastructures by which we enable student achievement and success, and research excellence.

Word Count: 6335

Included H5P activities: 4

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Short Description:
Throughout this eBook, the authors not only examine theories of innovation adoption and propose guidelines for learning designers to understand change, but, more importantly, they also analyze, problematize, and critique real innovations in practice. They write about concrete strategies to face and handle change, and adoption and diffusion of innovation in today’s organizations. This eBook offers a thoughtful account of the drivers and factors that lead educational change in different contexts, groups, and networks.

Word Count: 23091

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