Library: OER: Accounting &amp; Finance

Open Textbooks

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.
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.
Financial Strategy for Public Managers Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today’s effective public servants need to know. This book has been peer-reviewed by 8 subject experts at 8 institutions.
International Finance: Theory and Policy International Finance Theory and Policy develops a unified model of the international macroeconomy. The text provides detailed descriptions of major macroeconomic variables, covers the interest rate parity and purchasing power parity theories of exchange rate determination, takes an exhaustive look at the pros and cons of trade imbalances and presents the well-known AA-DD model to explore the effects of fiscal and monetary policy under both fixed and flexible exchange rates. The models are developed, not by employing advanced mathematics, but rather by walking students through a detailed description of how a model's assumptions influence its conclusions. But more importantly, each model and theory is connected to real world policy issues.
Managerial Accounting Managerial Accounting was written around three major themes: Ready, Reinforcement and Relevance. This book is aimed squarely at the new learning styles evident with today's students and addresses accounting industry changes as well.
Money and Banking Money and Banking contains minimal mathematics, accessible language, and a student-oriented tone ease readers into complex subjects like money, interest rates, banking, asymmetric information, financial crises and regulation, monetary policy, monetary theory, and other standard topics. Numerous short cases, called "Stop and Think" boxes, promote internalization over memorization. Exercise drills ensure basic skills competency where appropriate. Short, snappy sections that begin with a framing question enhance readability and encourage assignment completion.
Principles of Accounting, Volume 1 (Financial Accounting) Principles of Accounting 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 Accounting, Volume 2 (Managerial Accounting) Principles of Accounting 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 Well-written and straightforward, Principles of Financial Accounting is a needed contribution to open source pedagogy in the business education world. Features: Peer reviewed by academic professionals and tested by students, Over 100 charts and graphs, Instructional exercises appearing both in-text and for Excel, Resources for student professional development. This textbook is an Open Educational Resource. It can be reused, remixed, and reedited freely without seeking permission.
Principles of Managerial Accounting Well-written and straightforward, Principles of Managerial Accounting is a needed contribution to open source pedagogy in the business education world. Features: Peer reviewed by academic professionals and tested by students, Over 100 charts and graphs, Instructional exercises appearing both in-text and for Excel, Resources for student professional development. This textbook is an Open Educational Resource. It can be reused, remixed, and reedited freely without seeking permission.

Open Access Journals

Accounting and Financial Control The main aim of the journal is in publishing original scientific research materials from all spheres of accounting and financial control, mainly from the point of view of international practice. The journal is oriented on scientists, professors and students specialized in organization management, and experts specialized in accounting and financial reporting.
Banks and Bank Systems The journal focuses on the results of scientific researches on monetary policy issues in different countries and regions all over the world. It also analyzes the activities of international financial organizations, central banks, and bank institutions.
Cogent Economics & Finance Cogent Economics & Finance is a multidisciplinary open access journal publishing high-quality peer-reviewed research by authors from across the globe. Our inclusive nature ensures we cover the entire scope of economics and finance research – from financial economics to economic philosophy and everything in between, including replication studies – and we make sure this research is visible to everyone, anywhere, any time. The journal welcomes theoretical and empirical contributions.
Financial Innovation Financial Innovation (FIN) provides a global academic forum for exchanging research findings across all fields in financial innovation in the era of electronic business. It seeks to promote interactions among researchers, policy-makers, and practitioners and foster research ideas on financial innovation in terms of new financial instruments as well as new financial technologies, markets, and institutions. Furthermore, this journal emphasizes emerging financial products, processes, and services that are enabled by the introduction of interruptive technologies. The journal is peer-reviewed and publishes both high-quality academic (theoretical or empirical) and practical papers in the broad ranges of financial innovation.
International Journal of Financial Studies International Journal of Financial Studies (ISSN 2227-7072) is an international, peer-reviewed, scholarly open access journal on financial market, instruments, policy, and management research published quarterly online by MDPI.
Investment Management & Financial Innovations The international journal “Investment Management and Financial Innovations” encompasses the results of theoretical and empirical researches carried out both on macro- and micro-levels, concerning various aspects of financial management and corporate governance, investments and innovations (including using of quantitative methods). It is focused on the international community of financiers, both academics and practitioners.
Journal of Economics, Finance and Administrative Science The Journal of Economics, Finance and Administrative Science (JEFAS) publishes high quality peer-reviewed research on economics, finance and administration. Published by Emerald on behalf of ESAN University, Peru.
Journal of Risk and Financial Management The Journal of Risk and Financial Management (JRFM, ISSN 1911-8074) adheres to rigorous peer-review as well as editorial processes, and publishes leading research on financial management and risk management. The goal of JRFM is to enable rapid dissemination of high impact research to the scientific community.
Public and Municipal Finance Based on a careful expert selection, the Journal seeks to provide stakeholders (politicians, civil servants, finance professionals, economists, etc.) with theoretical and empirical research on innovation in the management of changing public and municipal finance systems that is of interest to an international audience.

Online Courses

Basics of Accounting - OER Commons
This course introduces the viewer to the most important principles in accounting. This course is also designed for corporate or legal professionals to be able to better work with corporate accounting departments.
Basics of Federal Income Taxation - OER Commons
This course provides an overview of how income is calculated and taxed on the federal level and helps prepare students for more advanced courses in taxation.
Global Finance for the Earth, Energy, and Materials Industries (EBF 301) - Penn State
Global Finance for the Earth, Energy, and Materials Industry covers the physical and financial aspects of energy commodities with the focus on crude and natural gas. The physical \path\" of each commodity from the point of production to the point of use will be explained, as well as the \"value chain\" that exists for each. Commodity market pricing, both cash and financial, will be presented, encompassing industry \"postings\" for cash, commodity exchanges, and \"over-the-counter\" markets. The use of financial derivatives to reduce market price risk (\"hedging\") will be presented, and \"real world\" examples will be utilized. Students will learn and practice the trading strategies in the energy commodity financial markets."
Introduction to Financial Accounting (Business 103) - OER Commons
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.
Introduction to Financial and Managerial Accounting (Spring 2004) - MIT Open Courseware
As taught by Prof. Sugata Roychowdhury. This course studies basic concepts of financial and managerial reporting. The viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them.
Introductory Financial Accounting - UNC System Digital Course Enhancements Initiative
The Introductory Financial Accounting digital course enhancements is a comprehensive, open access resource for accounting instructors to adopt in whole or in part and is designed to support flexibility for faculty and students. The content areas are divided into modules for ease of navigation or partial adoption as needed. For consistency we selected a main text and main source for videos. We provide suggestions for student activities and deliverables for each topic within the modules.
Principles of Finance (Business 202)
In this course, you will be exposed to a number of different sub-fields within finance. You will learn how to determine which projects have the best potential payoff, to manage investments, and even to value stocks. In the end, you will discover that all finance boils down to one concept: return. In essence, finance asks: "If I give you money today, how much money will I get back in the future?" Though the answer to this question will vary widely from case to case, by the time you finish this course, you will know how to find the answer.

Course Resources

Bankruptcy Basics
These short videos explain bankruptcy a legal process that provides relief to many individuals who can no longer pay all of their debts.
Collateralized Debt Obligation (CDO) - OER Commons Video
This 10-minute video lesson provides an introduction to collateralized debt obligations (to be listen to after series on mortgage-backed securities. [Core Finance playlist: Lesson 31 of 184]
CPA Review for Free
Master the exam with challenging, expertly-authored CPA practice exam questions. Whether you are looking to supplement another CPA review course or just getting started, these CPA exam questions will put your skills to the test.
***Requires free account signup with option to purchase a "Plus" version***
Principles of Accounting
This principles of accounting website provides a free comprehensive textbook and learning center. Both financial accounting and managerial accounting topics are covered. Interactive formative assessments are included along with downloadable problems and exercises in Excel and pdf formats.
***Educators wishing to use these books as the primary or secondary sources of content in their curriculum must obtain written permission from Dr. Walthers.***
Project Finance: Funding Projects Successfully - TU Delft OpenCourseWare
Are you involved in the development and execution of technical projects and eager to know what it takes to fund a project successfully? Would you like to be more in touch with the latest developments in project finance and able to use these to your advantage? If so, you’re in the right place!