Skip to main content

OER: Open Educational Resources

Accounting Textbooks

book cover

Introduction to Financial Accounting by H. Dauderis & D. Annand (2019): Lyryx.  
This book is intended for a first course in introductory financial accounting. It reflects current International Financial Reporting Standards (IFRS). A corporate approach is utilized versus beginning with a sole proprietorship emphasis. 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.


undefined      Principles of Accounting, Volume 1: Financial Accounting by Various Authors (2019): OpenStax. 

Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes. This book is designed to appeal to majors and non-majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. 


      Principles of Accounting, Volume 2: Managerial Accounting by Various Authors (2019): OpenStax. 

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. 


      Accounting Principles: A Business Perspective by Roger H. Hermanson et al. (2011): BCcampus. 

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.


undefined     Intermediate Financial Accounting, Vol 1 by Glenn Arnold & Suzanne Kyle (2016): Lyryx. 

Intermediate Financial Accounting Volume 1 is intended for a first course in Intermediate Financial Accounting, and presumes that students have already completed one or two Introductory Financial Accounting courses. The textbook reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 – Revenue from Contracts With Customers. This textbook 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.


undefined       Intermediate Financial Accounting, Vol 2 by Glenn Arnold & Suzanne Kyle (2016): Lyryx. 

Intermediate Financial Accounting Volume 2 is intended for the second of two in Intermediate Financial Accounting courses. Introductory Financial Accounting and the first Intermediate Financing Accounting course are prerequisites. The textbook reflects both International Financial Reporting Standards and ASPE. This textbook covers the following topics: 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. 

Courses

Additional Resources

Basic Income Tax (CALI's eLangdell® Press)

Business Math: A Step-By-Step Handbook (Lyryx)

Financial Accounting (UNM Libraries Publishing)

International Finance: Theory and Policy (Saylor Academy)

Managerial Accounting (Saylor Academy)

Money and Banking (Saylor Academy)

Personal Finance (Saylor Academy)

Principles of Financial Accounting (University of North Georgia Press)

U.S. Federal Income Taxation of Individuals 2020 (CALI's eLangdell® Press)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.