Accounting and Finance

Accounting Principles: A Business Perspective

This textbook 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.

Includes: Exercises

Licence: CC BY

Reviews: Available through the Open Textbook Library

Financial Accounting

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.

Includes: Exercises, key takeaways

Licence: CC BY-NC-SA

Reviews: Available through the Open Textbook Library

Financial Empowerment: Personal Finance for Indigenous and Non-Indigenous People [New]

Financial Empowerment is designed for a single-semester introduction to financial planning and decision-making, in order to provide first and second-year business students with the necessary financial literacy and skills needed to make sound financial decisions, assess financial risk, and achieve financial success. This textbook attempts to speak to the varied backgrounds, knowledge systems, and experiences of Indigenous and non-Indigenous Canadians by providing Indigenous and non-Indigenous perspectives on personal finance and financial planning using examples and information from the Canadian financial system, economy, and Elders [Description from resource].

Includes: Video interviews with Elders, lecture slides.

Licence: CC BY-NC-SA  4.0

Financial Management for Small Businesses: Financial Statements & Present Value Models

This book is for those whose financial management focus is on small businesses. For you, we adapt the traditional financial management themes emphasized in corporate financial management courses to meet the needs of small businesses.

Includes: Learning objectives, review questions

Licence: CC BY

Reviews: Available through the Open Textbook Library

Financial Strategy for Public Managers

Coverage includes basic principles of accounting and financial reporting, preparing and analyzing financial statements, cost analysis, and the process and politics of budget preparation.

Includes: Case studies

Licence: CC BY

Reviews: Available through the Open Textbook Library

Information Systems for Business and Beyond

This book introduces the concept of information systems, their use in business, and the larger impact they are having on our world.

Includes: Summaries, study questions

Licence: CC BY

Reviews: Available through the Open Textbook Library and eCampusOntario’s Open Library

Intermediate Financial Accounting, Volume 1- 2021A (Lyryx)

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.

Includes: Case studies, exercises, and solutions

Licence: CC BY 4.0

Reviews: Available for the previous editions through the Open Textbook Library

Intermediate Financial Accounting: Volume 2 – 2021A (Lyryx)

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.

Includes: Case studies, exercises, and solutions

Licence: CC BY 4.0

Reviews: Available for the previous editions through the Open Textbook Library

International Finance: Theory and Policy

This book discusses national economies and international trade.

Includes: Exercises, key takeaways

Licence: CC BY-NC-SA 3.0

Reviews: Available through the Open Textbook Library

Introduction to Financial Accounting, 3rd Edition (Lyryx)

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.

Includes: Case studies, practice problems, solutions manual, and additional resources

Licence: CC BY-NC-SA

Reviews: Available through the eCampusOntario Open Library

Liquidity, Markets and Trading in Action

This open access book addresses four standard business school subjects: microeconomics, macroeconomics, finance and information systems as they relate to trading, liquidity, and market structure. It provides a detailed examination of the impact of trading costs and other impediments of trading that the authors call “frictions”. It also presents an interactive simulation model of equity market trading, TraderEx, that enables students to implement trading decisions in different market scenarios and structures.

Includes: Instructor resources

Licence: CC BY

Managerial Accounting

This textbook focuses on the essential managerial accounting concepts used within organizations for decision-making purposes in a way that is straightforward and concise.

Includes: Exercises, problems, cases, spreadsheets applications, group projects

Licence: CC BY-NC-SA 3.0

Reviews: Available through the Open Textbook Library

Money and Banking

Topics covered in this textbook include money, interest rates, banking, asymmetric information, financial crises and regulation, monetary policy, and monetary theory.

Includes: Short cases, exercises

Licence: CC BY-NC-SA

Reviews: Available through the Open Textbook Library

Personal Finance [New]

Personal Finance by Rachel Siegel and Carol Yacht is a comprehensive Personal Finance text which includes a wide range of pedagogical aids to keep students engaged and instructors on track [Description from resource].

Includes: Problems, application exercises, links to worksheets.

Licence: CC BY-NC-SA

Reviews: Available through Open Textbook Library

Principles of Accounting, Volume 1: Financial Accounting (OpenStax)

This OpenStax textbook exposes students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields.

Includes: Instructor resources, student resources, PowerPoint slides, applications, exercises, solutions

Licence: CC BY-NC-SA

Reviews: Available through the Open Textbook Library

Principles of Accounting, Volume 2: Managerial Accounting (OpenStax)

This OpenStax textbook exposes students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields.

Includes: Instructor resources, student resources, PowerPoint slides, applications, exercises, solutions

Licence: CC BY-NC-SA

Reviews: Available through the Open Textbook Library

Principles of Financial Accounting

This textbook was developed by a professor of accounting at the University of North Georgia. This text utilizes pedagogical approaches, has been successfully adopted, and has been peer reviewed by other accounting faculty.

Includes: Student resources, professional development resources, exercises, solutions

Licence: CC BY-SA 4.0

Reviews: Available through the Open Textbook Library

Principles of Managerial Accounting

This textbook on managerial accounting is peer reviewed.

Includes: Exercises in-text and for Excel, resources for student professional development.

Licence: CC BY-SA 4.0

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