Browse Items (16 total)

This open access book discusses the most modern approach to auditing complex digital systems and technologies. It combines proven auditing approaches, advanced programming techniques and complex application areas, and covers the latest findings on…

In this Open Access publication Claudia Lemke develops a comprehensive Multi-Level Sustainable Development Index (MLSDI) that is applicable to micro, meso, and macro objects by conducting methodological and empirical research. Multi-level…

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…

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…

This textbook is an adaptation by D. Marchand and 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…

We understand very little about the billions of dollars that flow throughout the world from migrants back to their home countries. In this rigorous and illuminating work, Matt Bakker, an economic sociologist, examines how these migrant…

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…

Digital accessibility skills are in high demand, as the world becomes more aware of barriers in digital content that prevent some people from participating in a digital society. These are essential skills for web developers, and essential knowledge…

AccounƟng involves a process of collecƟng, recording, and reporƟng a business’s economic acƟviƟes to users. It is oŌen called the language of business because it uses a unique vocabulary
to communicate informaƟon to decision makers. To understand…

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. This book is
specifically designed to appeal to both…

Answer: Financial accounting1 focuses on providing historical financial information to external users. External users are those outside the company,
including owners (e.g., shareholders) and creditors (e.g., banks or bondholders). Financial…

Accounting is often called the language of business because it uses a unique vocabulary to communicate information to decision makers. In this chapter, we will discuss what financial accounting is and briefly introduce how financial information is…

Accounting may be defined as the process of analyzing, classifying, recording, summarizing, and interpreting business transactions. One of the key aspects of the
process is keeping “running totals” of “things.” Examples of items a business might…

Process: Cost systems
Learning objectives
After studying this chapter, you should be able to:
• Describe the types of operations that require a process cost system.
• Distinguish between process and job costing systems.
• Discuss the concept…

Preface from the eight edition:
Philosophy and purpose
Imagine that you have graduated from college without taking an accounting course. You are
employed by a company as a sales person, and you eventually become the sales manager of a…

Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate from the spirit of those rules. They are characterized by excessive complication and the use of…