tag:open.umn.edu,2005:/opentextbooks/subjects/accountingOpen Textbook Library - Accounting Textbooks2024-03-04T00:17:14Zhttps://open.umn.edu/assets/common/favicon/favicon-1594c2156c95ca22b1a0d803d547e5892bb0e351f682be842d64927ecda092e7.icohttps://open.umn.edu/assets/library/otl_logo-f9161d5c999f5852b38260727d49b4e7d7142fc707ec9596a5256a778f957ffc.png16082024-03-04T00:21:52Z2024-03-04T00:21:52ZPrinciples of Strategic Management Accounting<img alt="Read more about Principles of Strategic Management Accounting" title="Principles of Strategic Management Accounting cover image" class="cover " width="350" height="529" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6MTEyMjksInB1ciI6ImJsb2JfaWQifX0=--28c297825529633d7cf50b02d9f26e3099cb6e34/Principles-of-Strategic-Management-Accounting-cover-350x529.png" />This textbook explains the economic and sociological principles that underpin the use of strategic management accounting practices in organisations. Each chapter of the first part starts with a gentle, conversational introduction to the insights of one strand of academic literature and applies the insights to modern performance measurement and evaluation practices. The following parts apply the principles to specific accounting tools such as the budget, cost accounting, and the balanced scorecard. The textbook can be used in an advanced management accounting undergraduate unit or a post-graduate unit to give students a firm grounding to analyse measurement and evaluation practices in modern organisations. The textbook is meant to be a jumping off point for students and prepare them to analyse case studies and technical articles on strategic management accounting.14392023-06-09T17:06:36Z2024-03-18T13:36:21ZSistema de Costos por Órdenes de Producción para PYMES<img alt="Read more about Sistema de Costos por Órdenes de Producción para PYMES" title="Sistema de Costos por Órdenes de Producción para PYMES cover image" class="cover " width="1132" height="1600" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6NzQ1NywicHVyIjoiYmxvYl9pZCJ9fQ==--4ef9e70a70d623627b9c94a9a597c33348d1f105/submission_26_26_coverImage_es_ES.jpg" />El libro “Sistema de Costos por Órdenes de Producción para PYMES” es un libro que se enfoca en la contabilidad de costos y cómo se puede aplicar en las pequeñas y medianas empresas. El libro se enfoca en el sistema de costos por órdenes de producción, que es un sistema que se utiliza para calcular los costos de producción de un producto específico. Este sistema es muy útil para las empresas que producen productos personalizados o productos que tienen una gran cantidad de variaciones. El libro cubre los conceptos básicos de la contabilidad de costos y cómo se pueden aplicar en las pequeñas y medianas empresas. También cubre los diferentes tipos de costos que existen y cómo se pueden calcular. Además, el libro cubre el sistema de costos por órdenes de producción en detalle y cómo se puede utilizar para calcular los costos de producción. El libro “Sistema de Costos por Órdenes de Producción para PYMES” es una guía útil para las pequeñas y medianas empresas que buscan mejorar su contabilidad de costos. El libro cubre los conceptos básicos de la contabilidad de costos y cómo se pueden aplicar en las pequeñas y medianas empresas. También cubre los diferentes tipos de costos que existen y cómo se pueden calcular. Además, el libro cubre el sistema de costos por órdenes de producción en detalle y cómo se puede utilizar para calcular los costos de producción.12402022-08-25T17:49:18Z2024-01-22T14:52:33ZPrinciples of Managerial Accounting<img alt="Read more about Principles of Managerial Accounting" title="Principles of Managerial Accounting cover image" class="cover " width="450" height="675" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6Mzk1MSwicHVyIjoiYmxvYl9pZCJ9fQ==--95255503a2a82573823d8ad03666c37bd3f78321/managerial-acct.jpeg" />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. Features: Peer reviewed by academic professionals and tested by students Over 100 charts and graphs Instructional exercises appearing both in-text and for Excel Resources for student professional development This textbook is an Open Education Resource. It can be reused, remixed, and reedited freely without seeking permission.6952019-04-11T19:16:02Z2024-01-22T14:52:03ZPrinciples of Accounting Volume 2 Managerial Accounting<img alt="Read more about Principles of Accounting Volume 2 Managerial Accounting" title="Principles of Accounting Volume 2 Managerial Accounting cover image" class="cover " width="656" height="849" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6NjQ0LCJwdXIiOiJibG9iX2lkIn19--f31bcb0658e043e70956053bb324f8f8a39ef47c/9781947172593.png" />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.6942019-04-11T18:54:50Z2024-01-22T14:52:03ZPrinciples of Accounting Volume 1 Financial Accounting<img alt="Read more about Principles of Accounting Volume 1 Financial Accounting" title="Principles of Accounting Volume 1 Financial Accounting cover image" class="cover " width="567" height="744" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6NjQzLCJwdXIiOiJibG9iX2lkIn19--92c874fb8126ac3885525aca6047cb3a9e476899/9781947172678.png" />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.6682019-02-09T17:09:59Z2024-01-22T14:52:06ZIntroduction to Financial Accounting: U.S. GAAP Adaptation<img alt="Read more about Introduction to Financial Accounting: U.S. GAAP Adaptation" title="Introduction to Financial Accounting: U.S. GAAP Adaptation cover image" class="cover " width="612" height="792" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6MjIwMiwicHVyIjoiYmxvYl9pZCJ9fQ==--19cc29b232aad141eae7e741ef0a68cb13e579fa/DauderisAnnandMarchand-IntroFA-USGAAP-2021A-Thumbnail.png" />This textbook is an adaptation by D. Marchand and 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. Another version of the textbook written by D. Annand and adapted by T. Thompson, including .docx files and ancillary material, can be obtained upon request to D. Annand (davida@athabascau.ca).6402018-11-16T23:07:32Z2024-01-22T14:52:02ZPrinciples of Financial Accounting<img alt="Read more about Principles of Financial Accounting" title="Principles of Financial Accounting cover image" class="cover " width="450" height="675" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6NTc1LCJwdXIiOiJibG9iX2lkIn19--8fca2fbc3067e96a912ff9a6d4c9d153b2e4de27/9781940771151.jpg" />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. Features: Peer reviewed by academic professionals and tested by students Over 100 charts and graphs Instructional exercises appearing both in-text and for Excel Resources for student professional development This textbook is an Open Education Resource. It can be reused, remixed, and reedited freely without seeking permission.4962018-09-07T17:22:06Z2024-01-22T14:52:21ZFinancial Strategy for Public Managers<img alt="Read more about Financial Strategy for Public Managers" title="Financial Strategy for Public Managers cover image" class="cover " width="692" height="1048" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6NDI0LCJwdXIiOiJibG9iX2lkIn19--e0cab1e8567639160ad757239c285f527fd8613c/0000FinStrPub.png" />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.4742018-09-07T17:22:04Z2024-01-22T14:52:06ZIntermediate Financial Accounting Volume 2<img alt="Read more about Intermediate Financial Accounting Volume 2" title="Intermediate Financial Accounting Volume 2 cover image" class="cover " width="612" height="792" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6MjE5NiwicHVyIjoiYmxvYl9pZCJ9fQ==--9e0e0008d817e4d1b830619bfcb1ceb6799802e3/ArnoldKyle-IntermFinAcct-Vol2-2021A-Thumbnail.png" />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.4172018-09-07T17:22:00Z2024-01-22T14:52:06ZIntermediate Financial Accounting Volume 1<img alt="Read more about Intermediate Financial Accounting Volume 1" title="Intermediate Financial Accounting Volume 1 cover image" class="cover " width="612" height="792" data-controller="cover" data-placeholder="/assets/common/placeholder-0e0607cbc50663ddb9e8fd188058bcd2630c730ef6ee322801278607b7d5af8e.png" src="/rails/active_storage/blobs/redirect/eyJfcmFpbHMiOnsiZGF0YSI6MjE5NywicHVyIjoiYmxvYl9pZCJ9fQ==--64df2ae8b3bfa7808a4778ffa7633de206ad9756/ArnoldKyle-IntermFinAcct-Vol1-2021A-Thumbnail.png" />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. The book provides a review of Introductory Accounting concepts and covers all topics essential to a first level Intermediate Accounting course: the conceptual framework and current landscape of financial reporting; statements of financial position, comprehensive income, cash flows and shareholders' equity; cash and receivables; revenue; inventory; property plant and equipment; intangible assets; and intercorporate investments.
https://open.umn.edu/opentextbooks/subjects/accounting?page=2