Case Studies

Lumen Learning: Managerial Accounting Case Studies provided by Lumen Learning (CC BY).

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Collections

Accounting by various (Various Licences)

A collection of open textbooks on topics relating to accounting and finance.

Textbooks

Accounting Principles: A Business Perspective [PDF] by Roger H. Hermanson, James Don Edwards, Michael W. Maher (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.

Cost Accounting by Bill Bonner (CC-BY-NC-SA).

It is my intent in this chapter to set up the topic, not as an introduction to a text book or course topic introduction, but rather as an integral introduction to the idea of cost accounting and challenges over time that lead to the development of cost accounting concepts or events that called them into question.

Financial and Managerial Accounting by Lolita Paff (CC-BY-NC-SA),

Textbook prices for introductory accounting courses are typically very high and new editions are frequently introduced, limiting the resale value and use of older editions.  Simply put, a free, open-source textbook increases accessibility by eliminating the cost barrier. This book is uniquely constructed to integrate reading, video tutorials, links and practice to make learning fun!  [Published 2021 by  Pennsylvania State University].

Intermediate Financial Accounting 2 by Michael Van Roestel (CC-BY-NC-SA),

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.

 Introduction to Financial Accounting originally by D. Annand and H. Dauderis (CC BY-NC-SA 3.0)

This resource 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.

Principles of Accounting, Volume 1: Financial Accounting.  and Principles of Accounting, Volume 2: Managerial Accounting by Mitchell Franklin, Patty Graybeal, and Dixon Cooper (CC-BY-NC-SA).

This OpenSTAX resource 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.

Principles of Financial Accounting by Christine Jonick (CC BY-SA).

A textbook on financial accounting.

Principles of Managerial Accounting by Christine Jonick (CC BY-SA).

A textbook on managerial accounting.

Media Attributions

• Sask map by Wikimedia Commons (public domain).