{"id":124,"date":"2020-05-30T21:56:23","date_gmt":"2020-05-31T01:56:23","guid":{"rendered":"https:\/\/opentextbooks.concordia.ca\/disciplineguide2\/chapter\/accountancy\/"},"modified":"2024-05-16T11:21:48","modified_gmt":"2024-05-16T15:21:48","slug":"accountancy","status":"publish","type":"chapter","link":"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/chapter\/accountancy\/","title":{"raw":"Accountancy","rendered":"Accountancy"},"content":{"raw":"<h2 style=\"text-align: left\"><img class=\"alignnone wp-image-1201\" src=\"http:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-content\/uploads\/sites\/48\/2024\/05\/ver2-280x300.png\" alt=\"\" width=\"55\" height=\"59\" \/>\u00a0 \u00a0Open Textbooks and Concordia Courses<\/h2>\r\n<table style=\"border-collapse: collapse;width: 100%;height: 259px\" border=\"0\">\r\n<thead>\r\n<tr style=\"height: 75px\">\r\n<td style=\"width: 64.9818%;height: 61px\"><strong>Open Textbook Title<\/strong><\/td>\r\n<td style=\"width: 35.0182%;height: 61px\"><strong>Potentially Relevant Courses<\/strong><\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr class=\"shaded\" style=\"height: 50px\">\r\n<td style=\"width: 64.9818%;height: 33px\">Introduction to Financial Accounting<\/td>\r\n<td style=\"width: 35.0182%;height: 33px\">COMM 217<\/td>\r\n<\/tr>\r\n<tr style=\"height: 50px\">\r\n<td style=\"width: 64.9818%;height: 15px\">Financial Accounting<\/td>\r\n<td style=\"width: 35.0182%;height: 15px\">COMM 217<\/td>\r\n<\/tr>\r\n<tr class=\"shaded\" style=\"height: 50px\">\r\n<td style=\"width: 64.9818%;height: 15px\">Intermediate Financial Accounting - Volume 1<\/td>\r\n<td style=\"width: 35.0182%;height: 15px\">COMM 217<\/td>\r\n<\/tr>\r\n<tr style=\"height: 50px\">\r\n<td style=\"width: 64.9818%;height: 33px\">Principles of Accounting - Volume 1 Financial Accounting<\/td>\r\n<td style=\"width: 35.0182%;height: 33px\">COMM 217<\/td>\r\n<\/tr>\r\n<tr class=\"shaded\" style=\"height: 50px\">\r\n<td style=\"width: 64.9818%;height: 21px\">Principles of Financial Accounting<\/td>\r\n<td style=\"width: 35.0182%;height: 21px\">COMM 217<\/td>\r\n<\/tr>\r\n<tr style=\"height: 50px\">\r\n<td style=\"width: 64.9818%;height: 15px\">Managerial Accounting<\/td>\r\n<td style=\"width: 35.0182%;height: 15px\">COMM 305<\/td>\r\n<\/tr>\r\n<tr class=\"shaded\" style=\"height: 50px\">\r\n<td style=\"width: 64.9818%;height: 15px\">Intermediate Financial Accounting - Volume 2<\/td>\r\n<td style=\"width: 35.0182%;height: 15px\">COMM 305<\/td>\r\n<\/tr>\r\n<tr style=\"height: 50px\">\r\n<td style=\"width: 64.9818%;height: 15px\">Principles of Accounting - Volume 2 Managerial Accounting<\/td>\r\n<td style=\"width: 35.0182%;height: 15px\">COMM 305<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h2 style=\"text-align: left\"><img class=\"alignnone wp-image-1201\" src=\"http:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-content\/uploads\/sites\/48\/2024\/05\/ver2-280x300.png\" alt=\"\" width=\"55\" height=\"59\" \/>\u00a0 \u00a0Description and Access<\/h2>\r\n<h3><a href=\"https:\/\/open.umn.edu\/opentextbooks\/textbooks\/introduction-to-financial-accounting\" target=\"_blank\" rel=\"noopener\">Introduction to Financial Accounting<\/a><\/h3>\r\nThis text was written by a professor of accounting at Athabasca University and it is based on international accounting standards. This text has been successfully adopted and has been faculty reviewed.\r\n\r\n<strong>Includes<\/strong>: instructor resources, case studies, student resources, practice problems, and solutions manual\r\n\r\n<strong>May suit:<\/strong><em> COMM 217\u00a0<span class=\"name\">Financial Accounting<\/span><\/em>\r\n<h3><a href=\"https:\/\/open.umn.edu\/opentextbooks\/textbooks\/financial-accounting#Reviews\" target=\"_blank\" rel=\"noopener\">Financial Accounting<\/a><\/h3>\r\nThis 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.\r\n\r\n<strong>Includes:<\/strong> activities, and exercises\r\n\r\n<strong>May suit:<\/strong><em> COMM 217\u00a0<span class=\"name\">Financial Accounting<\/span><\/em>\r\n<h3><a href=\"https:\/\/open.bccampus.ca\/browse-our-collection\/find-open-textbooks\/?uuid=9f29a3d9-db42-4c49-95bb-7c00faee2a42&amp;contributor=&amp;keyword=&amp;subject=\" target=\"_blank\" rel=\"noopener\">Intermediate Financial Accounting - Volume 1<\/a><\/h3>\r\nThis 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.\r\n\r\n<strong>Includes<\/strong>: case studies, exercises, and solutions\r\n\r\n<strong>May suit:<\/strong><em> COMM 217\u00a0<span class=\"name\">Financial Accounting<\/span><\/em>\r\n<h3><a href=\"https:\/\/openstax.org\/details\/books\/principles-financial-accounting\" target=\"_blank\" rel=\"noopener\">Principles of Accounting - Volume 1 Financial Accounting<\/a><\/h3>\r\nThis OpenStax textbook exposes students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Volume 1 focuses on financial accounting.\r\n\r\n<strong>Includes<\/strong>: instructor resources, student resources, PowerPoint slides, applications, exercises, and solutions\r\n\r\n<strong>May suit:<\/strong><em> COMM 217 <span class=\"name\">Financial Accounting<\/span><\/em>\r\n<h3><a href=\"https:\/\/oer.galileo.usg.edu\/business-textbooks\/7\/\" target=\"_blank\" rel=\"noopener\">Principles of Financial Accounting<\/a><\/h3>\r\nThis textbook was developed by a professor of accounting at the University of North Georgia to better meet the needs of her students. This text has been successfully adopted and peer-reviewed by other accounting faculty.\r\n\r\n<strong>Includes<\/strong>: exercises, and professional development resources\r\n\r\n<strong>May suit:<\/strong><em> COMM 217 <span class=\"name\">Financial Accounting<\/span><\/em>\r\n<h3><a href=\"https:\/\/open.umn.edu\/opentextbooks\/textbooks\/managerial-accounting\" target=\"_blank\" rel=\"noopener\">Managerial Accounting<\/a><\/h3>\r\nThis textbook focuses on the essential managerial accounting concepts used within organizations for decision-making purposes and covers these concepts in 13 straightforward and concise chapters.\r\n\r\n<strong>Includes<\/strong>: exercises, problems, cases, spreadsheets applications, and group projects\r\n\r\n<strong>May suit:<\/strong><em> COMM 305\u00a0<span class=\"name\">Managerial Accounting<\/span><\/em>\r\n<h3><a href=\"https:\/\/open.bccampus.ca\/browse-our-collection\/find-open-textbooks\/?uuid=74d3c256-ae2d-4551-b1f9-d9139a9d6752&amp;contributor=&amp;keyword=&amp;subject=\" target=\"_blank\" rel=\"noopener\">Intermediate Financial Accounting - Volume 2<\/a><\/h3>\r\nThis text is intended to be 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.\r\n\r\n<strong>Includes<\/strong>: case studies, exercises, and solutions\r\n\r\n<strong>May suit:<\/strong><em> COMM 305 Managerial Accounting\u00a0<\/em>\r\n<h3><a href=\"https:\/\/openstax.org\/details\/books\/principles-managerial-accounting\" target=\"_blank\" rel=\"noopener\">Principles of Accounting - Volume 2 Managerial Accounting\u00a0<\/a><\/h3>\r\nThis OpenStax textbook exposes students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Volume 2 focuses on managerial accounting.\r\n\r\n<strong>Includes<\/strong>: instructor resources, student resources, PowerPoint slides, applications, exercises, and solutions\r\n\r\n<strong>May suit:<\/strong><em> COMM 305 <span class=\"name\">Managerial Accounting<\/span><\/em>\r\n\r\n&nbsp;\r\n\r\n<hr \/>\r\n\r\n<div>\r\n<div class=\"textbox textbox--learning-objectives\"><header class=\"textbox__header\">\r\n<h3 class=\"textbox__title\"><span style=\"color: #ffffff\">Support for Open Textbooks at Concordia<\/span><\/h3>\r\n<\/header>\r\n<div class=\"textbox__content\">\r\n<ul>\r\n \t<li>There are <span style=\"color: #333399\"><a style=\"color: #333399\" href=\"https:\/\/www.concordia.ca\/library\/oer\/adopt-create\/oer-grants.html\" target=\"_blank\" rel=\"noopener\">grants<\/a> <\/span>available to adopt an open textbook for your course.<\/li>\r\n \t<li>Make suggestions for this page by emailing <a href=\"mailto:oer@concordia.ca\"><strong>oer@concordia.ca<\/strong><\/a>.<\/li>\r\n \t<li>Learn more about <span style=\"color: #333399\"><a style=\"color: #333399\" href=\"https:\/\/www.concordia.ca\/library\/oer.html\" target=\"_blank\" rel=\"noopener\">OER<\/a><\/span><\/li>\r\n<\/ul>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n&nbsp;","rendered":"<h2 style=\"text-align: left\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1201\" src=\"http:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-content\/uploads\/sites\/48\/2024\/05\/ver2-280x300.png\" alt=\"\" width=\"55\" height=\"59\" srcset=\"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-content\/uploads\/sites\/48\/2024\/05\/ver2-280x300.png 280w, https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-content\/uploads\/sites\/48\/2024\/05\/ver2-65x70.png 65w, https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-content\/uploads\/sites\/48\/2024\/05\/ver2-225x241.png 225w, https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-content\/uploads\/sites\/48\/2024\/05\/ver2.png 300w\" sizes=\"auto, (max-width: 55px) 100vw, 55px\" \/>\u00a0 \u00a0Open Textbooks and Concordia Courses<\/h2>\n<table style=\"border-collapse: collapse;width: 100%;height: 259px\">\n<thead>\n<tr style=\"height: 75px\">\n<td style=\"width: 64.9818%;height: 61px\"><strong>Open Textbook Title<\/strong><\/td>\n<td style=\"width: 35.0182%;height: 61px\"><strong>Potentially Relevant Courses<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"shaded\" style=\"height: 50px\">\n<td style=\"width: 64.9818%;height: 33px\">Introduction to Financial Accounting<\/td>\n<td style=\"width: 35.0182%;height: 33px\">COMM 217<\/td>\n<\/tr>\n<tr style=\"height: 50px\">\n<td style=\"width: 64.9818%;height: 15px\">Financial Accounting<\/td>\n<td style=\"width: 35.0182%;height: 15px\">COMM 217<\/td>\n<\/tr>\n<tr class=\"shaded\" style=\"height: 50px\">\n<td style=\"width: 64.9818%;height: 15px\">Intermediate Financial Accounting &#8211; Volume 1<\/td>\n<td style=\"width: 35.0182%;height: 15px\">COMM 217<\/td>\n<\/tr>\n<tr style=\"height: 50px\">\n<td style=\"width: 64.9818%;height: 33px\">Principles of Accounting &#8211; Volume 1 Financial Accounting<\/td>\n<td style=\"width: 35.0182%;height: 33px\">COMM 217<\/td>\n<\/tr>\n<tr class=\"shaded\" style=\"height: 50px\">\n<td style=\"width: 64.9818%;height: 21px\">Principles of Financial Accounting<\/td>\n<td style=\"width: 35.0182%;height: 21px\">COMM 217<\/td>\n<\/tr>\n<tr style=\"height: 50px\">\n<td style=\"width: 64.9818%;height: 15px\">Managerial Accounting<\/td>\n<td style=\"width: 35.0182%;height: 15px\">COMM 305<\/td>\n<\/tr>\n<tr class=\"shaded\" style=\"height: 50px\">\n<td style=\"width: 64.9818%;height: 15px\">Intermediate Financial Accounting &#8211; Volume 2<\/td>\n<td style=\"width: 35.0182%;height: 15px\">COMM 305<\/td>\n<\/tr>\n<tr style=\"height: 50px\">\n<td style=\"width: 64.9818%;height: 15px\">Principles of Accounting &#8211; Volume 2 Managerial Accounting<\/td>\n<td style=\"width: 35.0182%;height: 15px\">COMM 305<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: left\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1201\" src=\"http:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-content\/uploads\/sites\/48\/2024\/05\/ver2-280x300.png\" alt=\"\" width=\"55\" height=\"59\" srcset=\"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-content\/uploads\/sites\/48\/2024\/05\/ver2-280x300.png 280w, https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-content\/uploads\/sites\/48\/2024\/05\/ver2-65x70.png 65w, https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-content\/uploads\/sites\/48\/2024\/05\/ver2-225x241.png 225w, https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-content\/uploads\/sites\/48\/2024\/05\/ver2.png 300w\" sizes=\"auto, (max-width: 55px) 100vw, 55px\" \/>\u00a0 \u00a0Description and Access<\/h2>\n<h3><a href=\"https:\/\/open.umn.edu\/opentextbooks\/textbooks\/introduction-to-financial-accounting\" target=\"_blank\" rel=\"noopener\">Introduction to Financial Accounting<\/a><\/h3>\n<p>This text was written by a professor of accounting at Athabasca University and it is based on international accounting standards. This text has been successfully adopted and has been faculty reviewed.<\/p>\n<p><strong>Includes<\/strong>: instructor resources, case studies, student resources, practice problems, and solutions manual<\/p>\n<p><strong>May suit:<\/strong><em> COMM 217\u00a0<span class=\"name\">Financial Accounting<\/span><\/em><\/p>\n<h3><a href=\"https:\/\/open.umn.edu\/opentextbooks\/textbooks\/financial-accounting#Reviews\" target=\"_blank\" rel=\"noopener\">Financial Accounting<\/a><\/h3>\n<p>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.<\/p>\n<p><strong>Includes:<\/strong> activities, and exercises<\/p>\n<p><strong>May suit:<\/strong><em> COMM 217\u00a0<span class=\"name\">Financial Accounting<\/span><\/em><\/p>\n<h3><a href=\"https:\/\/open.bccampus.ca\/browse-our-collection\/find-open-textbooks\/?uuid=9f29a3d9-db42-4c49-95bb-7c00faee2a42&amp;contributor=&amp;keyword=&amp;subject=\" target=\"_blank\" rel=\"noopener\">Intermediate Financial Accounting &#8211; Volume 1<\/a><\/h3>\n<p>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.<\/p>\n<p><strong>Includes<\/strong>: case studies, exercises, and solutions<\/p>\n<p><strong>May suit:<\/strong><em> COMM 217\u00a0<span class=\"name\">Financial Accounting<\/span><\/em><\/p>\n<h3><a href=\"https:\/\/openstax.org\/details\/books\/principles-financial-accounting\" target=\"_blank\" rel=\"noopener\">Principles of Accounting &#8211; Volume 1 Financial Accounting<\/a><\/h3>\n<p>This OpenStax textbook exposes students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Volume 1 focuses on financial accounting.<\/p>\n<p><strong>Includes<\/strong>: instructor resources, student resources, PowerPoint slides, applications, exercises, and solutions<\/p>\n<p><strong>May suit:<\/strong><em> COMM 217 <span class=\"name\">Financial Accounting<\/span><\/em><\/p>\n<h3><a href=\"https:\/\/oer.galileo.usg.edu\/business-textbooks\/7\/\" target=\"_blank\" rel=\"noopener\">Principles of Financial Accounting<\/a><\/h3>\n<p>This textbook was developed by a professor of accounting at the University of North Georgia to better meet the needs of her students. This text has been successfully adopted and peer-reviewed by other accounting faculty.<\/p>\n<p><strong>Includes<\/strong>: exercises, and professional development resources<\/p>\n<p><strong>May suit:<\/strong><em> COMM 217 <span class=\"name\">Financial Accounting<\/span><\/em><\/p>\n<h3><a href=\"https:\/\/open.umn.edu\/opentextbooks\/textbooks\/managerial-accounting\" target=\"_blank\" rel=\"noopener\">Managerial Accounting<\/a><\/h3>\n<p>This textbook focuses on the essential managerial accounting concepts used within organizations for decision-making purposes and covers these concepts in 13 straightforward and concise chapters.<\/p>\n<p><strong>Includes<\/strong>: exercises, problems, cases, spreadsheets applications, and group projects<\/p>\n<p><strong>May suit:<\/strong><em> COMM 305\u00a0<span class=\"name\">Managerial Accounting<\/span><\/em><\/p>\n<h3><a href=\"https:\/\/open.bccampus.ca\/browse-our-collection\/find-open-textbooks\/?uuid=74d3c256-ae2d-4551-b1f9-d9139a9d6752&amp;contributor=&amp;keyword=&amp;subject=\" target=\"_blank\" rel=\"noopener\">Intermediate Financial Accounting &#8211; Volume 2<\/a><\/h3>\n<p>This text is intended to be 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.<\/p>\n<p><strong>Includes<\/strong>: case studies, exercises, and solutions<\/p>\n<p><strong>May suit:<\/strong><em> COMM 305 Managerial Accounting\u00a0<\/em><\/p>\n<h3><a href=\"https:\/\/openstax.org\/details\/books\/principles-managerial-accounting\" target=\"_blank\" rel=\"noopener\">Principles of Accounting &#8211; Volume 2 Managerial Accounting\u00a0<\/a><\/h3>\n<p>This OpenStax textbook exposes students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Volume 2 focuses on managerial accounting.<\/p>\n<p><strong>Includes<\/strong>: instructor resources, student resources, PowerPoint slides, applications, exercises, and solutions<\/p>\n<p><strong>May suit:<\/strong><em> COMM 305 <span class=\"name\">Managerial Accounting<\/span><\/em><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<div>\n<div class=\"textbox textbox--learning-objectives\">\n<header class=\"textbox__header\">\n<h3 class=\"textbox__title\"><span style=\"color: #ffffff\">Support for Open Textbooks at Concordia<\/span><\/h3>\n<\/header>\n<div class=\"textbox__content\">\n<ul>\n<li>There are <span style=\"color: #333399\"><a style=\"color: #333399\" href=\"https:\/\/www.concordia.ca\/library\/oer\/adopt-create\/oer-grants.html\" target=\"_blank\" rel=\"noopener\">grants<\/a> <\/span>available to adopt an open textbook for your course.<\/li>\n<li>Make suggestions for this page by emailing <a href=\"mailto:oer@concordia.ca\"><strong>oer@concordia.ca<\/strong><\/a>.<\/li>\n<li>Learn more about <span style=\"color: #333399\"><a style=\"color: #333399\" href=\"https:\/\/www.concordia.ca\/library\/oer.html\" target=\"_blank\" rel=\"noopener\">OER<\/a><\/span><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"author":1,"menu_order":2,"template":"","meta":{"pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":"cc-by"},"chapter-type":[],"contributor":[],"license":[52],"class_list":["post-124","chapter","type-chapter","status-publish","hentry","license-cc-by"],"part":120,"_links":{"self":[{"href":"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-json\/pressbooks\/v2\/chapters\/124","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":16,"href":"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-json\/pressbooks\/v2\/chapters\/124\/revisions"}],"predecessor-version":[{"id":1252,"href":"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-json\/pressbooks\/v2\/chapters\/124\/revisions\/1252"}],"part":[{"href":"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-json\/pressbooks\/v2\/parts\/120"}],"metadata":[{"href":"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-json\/pressbooks\/v2\/chapters\/124\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-json\/wp\/v2\/media?parent=124"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-json\/pressbooks\/v2\/chapter-type?post=124"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-json\/wp\/v2\/contributor?post=124"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/opentextbooks.concordia.ca\/oerbydiscipline2\/wp-json\/wp\/v2\/license?post=124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}