Indicated resources are samples. Find a complete curated collection at Open Educational Resources and Business Administration and available OER for all disciplines at OER by Discipline. Please note that the structure presented here aligns with the Business Administration 2.0 TMC.
Required Core (24 units minimum):
Financial Accounting (C-ID ACCT 110)
- Principles of Accounting Volume 1 Financial Accounting (OpenStax) (CC BY-NC-SA)
Financial Accounting (OpenStax) (CC BY-NC-SA) – LibreTexts
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.
- ACCT 301: Financial Accounting (Black) (Mixed License)
This textbook examines accounting as an information system, evaluating why it is important and how it is used by investors, creditors, and others to make business decisions. The textbook covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis. The textbook includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics.
Managerial Accounting (C-ID ACCT 120)
- Principles of Accounting Volume 2 Managerial Accounting (OpenStax) (CC BY-NC-SA)
Managerial Accounting (OpenStax) (CC BY-NC-SA) – LibreTexts
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.
- ACCT 311: Managerial Accounting (Black) (Mixed License)
This is the study of how managers use accounting information in decision-making, planning, directing operations, and controlling. The text focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. It includes issues relating to cost systems, cost control, profit planning, ethics, segment reporting, and performance analysis in manufacturing and service environments.
Business Law (C-ID BUS 125) OR Legal Environment of Business (C-ID BUS 120)
Business Law
- Fundamentals of Business Law (Randall et al., 2020) – LibreTexts (CC BY)
- Foundations of Business Law and the Legal Environment (Saylor Foundation) (CC BY-NC-SA)
- Business law I Essentials (Varbrune, M. et al., 2019, web version 2023) – OpenStax (CC BY-NC-SA)
Legal Environment of Business
- The Legal and Ethical Environment of Business (Lau and Johnson, 2011) – Saylor Foundation (CC BY-NC-SA)
- Business Ethics (Byars, S. et al., 2018, web version updated 2024) – Openstax (CC BY 4.0)
- Global Corruption: Its Regulation under International Conventions, US, UK, and Canadian Law and Practice – 4th Edition (Ferguson G., University of Victoria, 2022) – BcCampus (CC-BY-NC-SA)
- Introduction to Intellectual Property (Kline et al., 2021) – OpenStax (CC-BY)
Finite Mathematics (C-ID MATH 130) OR Business Calculus (C-ID MATH 140) OR a math course (excluding Statistics) articulated for the Business major at a CSU campus
Finite Mathematics
- Applied Finite Mathematics (Sekhon and Bloom, 2016) (CC BY)
- Finite Math – Lumen Learning (Licenses vary)
Business Calculus
- Other Math Courses
- No resources identified.
Principles of Microeconomics (C-ID ECON 201)
- Microeconomics 1e (Medeiros, 2024) – LibreTexts (CC-BY-NC-SA)
- Principles of Microeconomics 3e (Greenlaw and Shapiro, 2022) (OpenStax) (CC BY 2.0)
- The Economy 2.0: Microeconomics (Bowles et al., 2023) – CORE Econ (CC BY-NC-ND)
- Principles of Microeconomics (Curtis and Irvine, 2021) (CC BY-NC-SA)
- Allocation, Distribution, and Policy: Notes, Problems, and Solutions in Microeconomics (Bowles and Chen, 2025) (CC BY-NC)
- Microeconomics: Theory Through Applications (Cooper and John, 2011) (CC BY-NC-SA)
- Principles of Economics (Rittenberg and Tregarthen, 2016) (CC BY-NC-SA) – University of Minnesota’s Open Textbook Library
Principles of Macroeconomics (C-ID ECON 202)
- Principles of Macroeconomics 3e (Greenlaw and Shapiro, 2022) (OpenStax) (CC BY 2.0)
- Macroeconomics 1e (Medeiros, 2025) – LibreTexts (CC-BY-NC-SA)
- Principles of Macroeconomics (Curtis and Irvine, 2017) (CC BY-NC-SA)
- The Economy 2.0: Macroeconomics (Bowles et al., 2025) – CORE Econ (CC BY-NC-ND)
- Macroeconomics: Institutions, Instability, and Inequality (Carlin and Soskice, 2024) (CC BY-NC)
- Principles of Economics (Rittenberg and Tregarthen, 2016) (CC BY-NC-SA) – University of Minnesota’s Open Textbook Library
Introduction to Statistics (C-ID MATH 110)
- Statistics for Social Justice Studies (Blustein, et al., ASCCC OERI) (CC BY-NC-SA)
- OpenIntro Statistics (Diez, Barr, and Cetinkaya-Rundel) (CC BY-SA)
- Statistics Using Technology (Kozak) (CC BY-SA) – Coconino Community College website
- Introductory Statistics (OpenStax) – LibreTexts (CC BY 4.0)
- Foundations in Statistical Reasoning (Kaslik) – LibreTexts (CC BY-SA-NC)
Introduction to Business (C-ID BUS 110) OR Business Communication (C-ID BUS 115)
Introduction to Business
- Introduction to Business (OpenStax)
- Book: Introduction to Business (Lumen) – LibreTexts (CC BY-SA)
- Fundamentals of Business 4th edition (Poff, Virginia Tech Libraries, 2023) (CC BY-NC-SA)
- Exploring Business (Saylor Academy, 2016) (CC BY-NC-SA)
- Boundless Business (Boundless, Lumen Learning) (Licensing varies.)
- Introduction to Business (Saylor Academy) (CC BY 3.0, except for third-party materials).
- Business Fundamentals (McCubbrey, University of Denver, 2022) (CC BY 3.0)
Business Communication
- Business Communication for Success (Saylor Academy, 2010) (CC BY-NC-SA)
- Media Innovation and Entrepreneurship (Schaffer M. et al., 2019, with updates in 2020) (CC BY, except where otherwise noted).
- Business English for Success (McLean S., 2011) Saylor Foundation (CC-BY-NC-SA)
- Business Writing (Lumen Learning/CourseHero) (CC-BY-NC-SA, unless noted otherwise).
- Communication Beginnings: An Introductory Listening and Speaking Text for English Language Learners. (Abrahams D., Portland State University Library, 2017) (CC-BY-NC)
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