LibGuides: Open Educational Resources by Discipline: Accounting

e-Textbooks

Basic Accounting Concepts - Definitions 1
Available from OpenStax
Debits and Credits - Accounting
Available from OpenStax
Depreciation in Accounting
Available from OpenStax
Discounts and Invoices
Available from OpenStax
Financial Accounting
Available from Open Textbook Library
Financial Statements
Available from OpenStax
Inventory and Cost of Goods Sold
Available from OpenStax
Managerial Accounting
Available from Open Textbook Library
Markup and Markdown
Available from OpenStax
Money and Banking
Available from Open Textbook Library
Special Journals
Available from OpenStax

Course Materials

Accounting Basics - Cribbingo
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.
Processing Integrity Challenge
The Processing Integrity Challenge makes use of game theory to help students learn how to determine relevant application controls for accounting systems to ensure processing integrity is achieved. It specifically addresses source data, data entry, processing, and output controls. The playing format is an adaptation of the television game show Jeopardy.
Transaction Analysis Tic-Tac-Toe
Transaction analysis is the process of identifying the specific effects of economic events on the accounting equation. Each transaction at a minimum has a dual effect on the accounting equation and it must always remain in balance. Students enrolled in principles of financial accounting courses need practice applying these concepts and playing tic-tac-toe helps to accomplish this task in a novel way. The game utilizes PowerPoint hyperlinked slides to emulate the game of tic-tac-toe. Instructors can also modify the tic-tac-toe questions to serve their individual needs.
Debit/Credit Flashcards - Drill and Practice for Principles of Financial Accounting
These 25 interactive PowerPoint flashcards allow students to practice drilling the rules of debits and credits. The flash card feedback refers to the acronym EARLS to help students learn the debit and credit rules applied to increasing and decreasing specific accounts.

Open Courses

ACCT 201 – Principles of Accounting I
From Open Course Library
ACCT 202 - Principles of Accounting II
From Open Course Library
ACCT 203 – Principles of Accounting III
From Open Course Library
Introduction to Accounting
From SBA.gov
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Government information on SBA.gov is in the public domain. Public domain information may be freely distributed and copied, but it is requested that in any subsequent use of SBA’s information be given appropriate acknowledgement. When using SBA.gov you may encounter documents, illustrations, photographs, or other information resources contributed or licensed by private individuals, companies, or organizations that may be protected by U.S. and foreign copyright laws. Transmission or reproduction of protected items beyond that allowed by fair use as defined in the copyright laws requires the written permission of the copyright owners. It is your responsibility to identify the copyright owner and obtain permission before making use of this material.
Introduction to Financial Accounting
From Saylor Academy
Managerial Accounting
From Saylor Academy

Open Educational Resources by Discipline

e-Textbooks

Course Materials

Open Courses

Videos