This is a free, online textbook offered by the Global Text Project at University of Georgia. "The Global Text Project's international version of the 8th edition of the well-known accounting text." The book starts with Chapter 19 with the beginning of the Managerial Accounting information.
Contains 13 chapters and includes discussion questions, cases and comprehension problems. The first four chapters provide a succinct overview of the the financial accounting process before delving into specific topics in later chapters. This second edition has been professionally edited and significantly revised based on instructor feedback.
ACCT 202 is the second in the sequence of two corporate financial accounting courses. The course is designed for students who have successfully completed ACCT 201. We will expand on the basic framework covered in the first course. During the quarter we will emphasis specific areas of accounting: internal control, receivables, long-term assets and liabilities, debt and equity financing, and the statement of cash flows. The course goal is to provide a basic foundation for further study in accounting and the relationship to the business core and to prepare the student for further study in other business courses.
ACCT 201 is an introduction to the fundamentals of financial accounting. This is the first of a two part sequence in financial accounting. In this course we will explore the framework for all accounting processes. Students will learn to record economic events and follow a business process through the steps of the accounting cycle. Service and merchandising businesses will be covered and communication of the conclusions to decision-makers will be emphasized.
This textbook provides an innovative, internationally oriented approach to the teaching of corporate social responsibility (CSR) and business ethics. Drawing on case studies involving companies and countries around the world, the textbook explores the social, ethical, and business dynamics underlying CSR in such areas as global warming, genetically modified organisms (GMO) in food production, free trade and fair trade, anti-sweatshop and living-wage movements, organic foods and textiles, ethical marketing practices and codes, corporate speech and lobbying, and social enterprise. The book is designed to encourage students and instructors to challenge their own assumptions and prejudices by stimulating a class debate based on each case study.
After introductory chapters covering the legal environment of business, Legal Aspects of Corporate Management and Finance provides students with context and essential legal concepts relating to contracts, agency law, partnerships, corporations, commercial paper, debtors and creditors. The text provides the vocabulary and legal savvy students will need to talk in an educated way to customers, suppliers, employees, creditors, shareholders, government regulators and other stakeholders — and to their own lawyers.
Begins with an historical overview of the international macroeconomy to provide context for the theory. Concludes with a detailed discussion of the pros and cons of fixed and floating exchange rate systems. Provides an extensive look at the issue of trade imbalances. Readers learn techniques to evaluate whether a country's trade deficit (or surplus) is dangerous, beneficial, or benign. Explains how purchasing power parity is used to make cross country income comparisons. Offers clear detailed explanations of the AA-DD model. Applies the AA-DD model to understand the effects of monetary and fiscal policy on GDP, the exchange rate, and the trade balance.
This course covers theory and evidence on government taxation policy. Topics include tax incidence, optimal tax theory, the effect of taxation on labor supply and savings, taxation and corporate behavior, and tax expenditure policy.
The CorpWatch site is a collection of articles examining the role corporations play in the United States and the world today. The site is organized by issue (including consumerism, the environment, executive compensation, human rights, trade justice, and more) as well as by type of industry (chemical industry, tobacco industry, tourism and real estate industry, etc.). Under each category, the site provides recent news articles from major publications (e.g., the New York Times), articles written specifically for CorpWatch, and links to relevant entries on the CorpWatch blog. There is also a search function that can be used to pull up articles on more specific topics within these broad categories. The site also provides a guide to using CorpWatch and other online sources to do research on corporations, whether for personal use or for school assignments.
Digitally streams over 1,000 educational videos in the Humanities & Social Sciences and Business & Economics collections, including anthropology, art & architecture, business & economics, communication, criminal justice, English, geography, history, music, philosophy & religion, political science, psychology, sociology and world languages.
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. The text is written with an approachable style that focuses on key concepts that will be relevant to students' future careers as accountants.
The book provides a review of Introductory Accounting concepts and 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.
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.
Accounting Principles: Managerial Accounting, is the final volume (chapters 19 - 26) of the original textbook by Hermanson, Edwards, Maher, and Ivancevich. This comprehensive college-level publication covers all managerial accounting topics and contains extensive and detailed examples, self-tests, questions, problems, alternate problems, and answers.