Textbooks

Accounting Principles: A Business Perspective (CC BY)

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.

Introduction to Financial Accounting (CC BY-NC-SA 3.0)

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. Excluded are advanced topics that are covered in Intermediate Financial Accounting, such as leases and bond amortization. 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.

Intermediate Financial Accounting, Volumes 1 and 2 (CC BY 4.0)

Intermediate Financial Accounting Volume 1 by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, 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.

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.

Principles of Financial Accounting (CC BY-SA)

This peer-reviewed textbook on financial accounting features over 100 charts and graphs, both in-text and Excel instructional exercises, and resources for student professional development. Topics include the accounting cycle for the service business on a cash basis and an accrual basis; accounting cycle for a merchandising business; assets, liabilities, and stockholders’ equity in detail; and capstone experiences. Instructor resources can be requested from the publisher at the source link.

Principles of Managerial Accounting (CC BY-SA)

This peer-reviewed textbook on managerial accounting features over 100 charts and graphs, both in-text and Excel instructional exercises, and resources for student professional development. Topics include managerial accounting concepts; job order, process, and activity-based costing; cost volume profit analysis; variable costing analysis; budgeting; variance analysis; and differential analysis.