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Managerial Accounting (Business 105)

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Almost all management decisions deal with the same key issues: cost, price, and profit. This course will examine this sort of decision-making, identifying the tools and methods managers use to make the best-informed decisions possible. We will begin with an introduction to the terms that will be referenced in the later units. We will then discuss the various methods and theories that managers deploy when tracking costs and profits. The final section will explain how managers report the overall performance of a firm or department for internal use. Upon completion of this course, students will be better prepared to make informed decisions within a firm.

Material Type: Full Course, Reading

Accounting for Managers

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Students learn the basic accounting principles needed to effectively make business decisions as a manager. The course begins with a review of basic math and accounting principles, ensuring students are prepared for the material that follows. Students will learn how to make financial decisions, including decisions around budgeting, financial statements, and cost and profit analysis.

Material Type: Full Course

Authors: Joseph Cook, Linda Williams

Boundless Accounting

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An introductory text covering a broad range of topics including Controlling and Reporting of Intangible Assets; Valuation and Reporting of Investments in Other Corporation; The Time Value of Money; Special Topics in Accounting: Income Taxes, Pensions, Leases, Errors, and Disclosures.

Material Type: Full Course

Authors: Boundless, Lumen Learning

Cribbingo

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Accounting is the language of business. As a result students must grasp the vocabulary associated with the discipline to have a fundamental understanding of financial reporting. This activity is a combination of the five-card Cribbage game and the board game Bingo. It makes use of game theory as an alternate way to cover content that would typically be part of a lecture. Cribbingo fosters class participation by making learning fun. In addition, the Cribbingo lecture can be adapted to classes taught in many disciplines, including the sciences and world languages.

Material Type: Game

Author: Susan M. Moncada

Accounting - TCC OER Subject Guide: OER starting points

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This guide compiles starting points for OER and freely available resources for Accounting courses and topics. This OER subject guide was created for TCC faculty and staff and reflects TCC credit, continuing education, and corrections course offerings. The purpose of this guide is to help faculty and staff more easily find and review OER in their areas so that they can make decisions about quality, accuracy, relevancy, and potential use.

Material Type: Reading

Authors: Jennifer Snoek-Brown, Tacoma Community College Library

BUS105: Managerial Accounting

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Examines complex financial decision-making and identifies the tools and methods managers use to make informed decisions. We begin by introducing the terms we will reference in later units. We will discuss various methods and theories managers use to track costs and profits. In the final section, we explore how managers report the overall performance of a firm or department for internal use.

Material Type: Full Course

Author: Saylor Academy

Accounting Principles: A Business Perspective

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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.

Material Type: Textbook

Authors: James D. Edwards, Roger H. Hermanson

Business Accounting v 2.0

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We view this textbook as a guide. In constructing these seventeen chapters, we have worked to lead you on a voyage through the world of business and financial reporting. We want to help you attain a usable knowledge of the principles of financial accounting as well as an appreciation for its importance and logic. By learning its theory, presentation, and procedures, individuals become capable of using financial accounting to make prudent business decisions. That is an important goal regardless of the direction of your career. We have relied on our experience as teachers to highlight the aspects of this material that make it interesting, logical, and relevant.

Material Type: Textbook

Authors: C. J. Skender, Joe Bend Hoyle

Intermediate Financial Accounting Volume 2

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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.

Material Type: Textbook

Authors: Glenn Arnold, Suzanne Kyle

Financial Accounting

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This book is suitable for an undergraduate or MBA level Financial Accounting course. The authors bring their collective teaching wisdom to bear in this book not by changing "the message"(financial accounting content), but by changing "the messenger" (the way the content is presented). The approach centers around utilizing the Socratic method, or simply put, asking and answering questions. The reason that this approach continues to be glorified after thousands of years is simple - it engages students and stresses understanding over memorization. So this text covers standard topics in a standard sequence, but does so through asking a carefully constructed series of questions along with their individual answers.

Material Type: Textbook

Authors: C. J. Skender, Joe Ben Hoyle

Introduction to Financial Accounting

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This text, 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 text 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 text 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. Lyryx develops and supports open texts, with editorial services to adapt the text for each particular course. In addition, Lyryx provides content-specific formative online assessment, a wide variety of supplements, and in-house support available 7 days/week for both students and instructors.

Material Type: Assessment, Homework/Assignment, Textbook

Authors: D. Annand, H. Dauderis

Introduction to Financial Accounting (Business 103)

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Accounting can be considered the language of business. If you are learning accounting for the first time, embracing its foundational concepts may be a challenging process. Mastery of accounting primarily rests in your ability to critically think through and synthesize the information as it applies to a given situation. You should approach the learning of accounting the same way you would approach learning a foreign language; It will take time and practice to ensure you remember the concepts. There are a number of sub-disciplines that fall under the umbrella of "accounting,” but in this course, we will be focused on financial accounting.

Material Type: Full Course

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