This page is currently under development. Additional resources are coming soon.
This collection was curated by an ASCCC OERI discipline lead. The curated list provided here is intended to facilitate faculty selection of an OER text in lieu of a commercial text. If you are aware of additional resources that should be included, please contact us via our general OER e-mail. Resources with a C-ID designation are listed numerically by C-ID number and followed by a collection of OER by course title when there is no C-ID to reference.
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.
Using an OER resource that is missing from the list above? If so, please let us know.
This page was last updated on March 11, 2025.