Based on International Financial Reporting Standards, this textbook was written by Henry Dauderis and published by Athabasca University's David Annand, EdD, MBA, CA, Professor of Accounting in the Faculty of Business. It contains 13 chapters and includes discussion questions, cases and comprehension problems. An Instructors Manual for this book is available. Please contact the author directly at david.annand@fb.athabascau.ca to get access to the Instructors Manual.

A second edition of an approximately 800 page introductory financial accounting text has been developed. This version of the text has been professionally edited. It has also been revised from the first edition based on instructor feedback.

The text and all ancillary materials are freely-sharable under a Creative Commons CC-BY-SA-NC licence. There are two .pdf versions: an online version of the text is extensively bookmarked for easy access. Suggested solutions to about 25% of assessment material are included and linked to the appropriate questions and problems. The .pdf printable version includes an index. A print-based student solutions manual is available with this version.

A free, nearly 1,000-page .pdf student workbook has been developed to accompany either version of the text. Students can print out solution outlines as they need them, then fill in solutions by hand.

Original .docx source files are also available for all material to facilitate modification by individual instructors.

A free, complete instructor’s solutions manual is available upon request and review of instructor bona fides.

Table of Contents
1. Introduction to Financial Accounting
2. The Accounting Process
3. Financial Accounting and the Use of Adjusting Entries
4. The Classified Balance Sheet and Related Disclosures
5. Accounting for the Sale of Goods
6. Assigning Costs to Merchandize
7. Cash and Receivables
8. Long-lived Assets
9. Debt Financing: Current and Non-current Liabilities
10. Debt Financing: Bonds
11. Equity Financing
12. Proprietorships and Partnerships
13. Financial Statement Analysis
14. The Statement of Cash Flows

Based on International Financial Reporting Standards, this textbook was written by Henry Dauderis and published by Athabasca University's David Annand, EdD, MBA, CA, Professor of Accounting in the Faculty of Business. It contains 13 chapters and includes discussion questions, cases and comprehension problems. The first four chapters provide a succinct overview of the the financial accounting process before delving into specific topics in later chapters. This second edition has been professionally edited and significantly revised based on instructor feedback. Notable changes include: information about the classified balance sheet; notes to the financial statements, audit report and management discussion; analysis have been moved up to chapter 4 including an introduction to accounting for payroll, sales taxes, contingent liabilities and warranty reserves, among others, and a comprehensive demonstration problem has been added; accounting for proprietorships has been expanded in chapter 12; a section on notes receivable has been added to chapter 6; coverage of currently liabilities has been significantly expanded in chapter 9. Accounting for LIFO inventory valuation has been eliminated from the relevant chapter. A free, nearly 1,000-page student workbook has been developed to accompany the text. Students can print out solution outlines as they need them and then fill in solutions by hand. An Instructors Manual for this book is available. For access, please contact the author directly at davida@athabascau.ca

Free Textbook for College-Level Introductory Geology Courses

Short Description:
This text is provided to you as an Open Educational Resource which you access online. It is designed to give you a comprehensive introduction to Geology at no or very nominal cost. It contains both written and graphic text material, intra-text links to other internal material which may aid in understanding topics and concepts, intra-text links to the appendices and glossary for tables and definitions of words, and extra-text links to videos and web material that clarifies and augments topics and concepts. Contact the authors at edits@opengeology.org with edits, suggestions, or if adopting the book.

Word Count: 153765

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

This textbook introduces students to the basic concepts, trends, perspectives and interconnections of global society. Through readings, discussions, videos, webcasts and other activities, students examine the interdependence of people around the world and global issues that affect these relationships. It will provide an overview of the history and theoretical approaches that have created a global society through topics such as global politics, human rights, the natural environment, population, disease, gender, information technology, war and peace. This is a required course for the Global Studies Emphasis.

A Sustainable Development Perspective

Word Count: 17489

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Comprehensive coverage of core concepts grounded in both classic studies and current and emerging research, including coverage of the DSM-5 in discussions of psychological disorders. Incorporates discussions that reflect the diversity within the discipline, as well as the diversity of cultures and communities across the globe.

This book is designed to help students organize their thinking about psychology at a conceptual level. The focus on behaviour and empiricism has produced a text that is better organized, has fewer chapters, and is somewhat shorter than many of the leading books. The beginning of each section includes learning objectives; throughout the body of each section are key terms in bold followed by their definitions in italics; key takeaways, and exercises and critical thinking activities end each section.

Introduction to Sociology is intended for a one-semester introductory sociology course. Conceived of and developed by active sociology instructors, this up-to-date title and can be downloaded now by clicking on the "Get this book" button below. This online, fully editable and customizable title includes sociology theory and research; real-world applications; simplify and debate features; and learning objectives for each chapter

This textbook is an introduction to the tourism and hospitality industry in British Columbia, and is written with a first year college and university audience in mind. It is a collaborative work with input from educators, industry leaders, employers, and past graduates of BC’s tourism and hospitality management programs. All chapters have been reviewed by experts in the field. Each chapter is organized thematically moving from a global, then national, and finally provincial context. Chapters contain "Spotlight On" boxes that highlight an organization, business, or other key component and "Take a Closer Look" features that encourage further reading on particular subjects. Key terms, exercises and case studies can be found at the end of each chapter.

Word Count: 197795

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"Introductory Business Statistics with Interactive Spreadsheets - 1st Canadian Edition" is an adaptation of Thomas K. Tiemann's book, "Introductory Business Statistics". In addition to covering basics such as populations, samples, the difference between data and information, and sampling distributions, descriptive statistics and frequency distributions, normal and t-distributions, hypothesis testing, t-tests, f-tests, analysis of variance, non-parametric tests, and regression basics, the following information has been added: the chi-square test and categorical variables, null and alternative hypotheses for the test of independence, simple linear regression model, least squares method, coefficient of determination, confidence interval for the average of the dependent variable, and prediction interval for a specific value of the dependent variable. This new edition also allows readers to learn the basic and most commonly applied statistical techniques in business in an interactive way -- when using the web version -- through interactive Excel spreadsheets. All information has been revised to reflect Canadian content.

This survey should give you enough knowledge to appreciate the impact of chemistry in everyday life and, if necessary, prepare you for additional instruction in chemistry. Throughout each chapter, I present two features that reinforce the theme of the textbook—that chemistry is all around you. The first is a feature titled, appropriately, “Chemistry Is Everywhere.” Chemistry Is Everywhere” focuses on the personal hygiene products that you may use every morning: toothpaste, soap, and shampoo, among others. These products are chemicals, aren’t they? Ever wonder about the chemical reactions that they undergo to give you clean and healthy teeth or shiny hair? I will explore some of these chemical reactions in future chapters. But this feature makes it clear that chemistry is, indeed, everywhere. The other feature focuses on chemistry that you likely indulge in every day: eating and drinking. In the “Food and Drink App,” I discuss how the chemistry of the chapter applies to things that you eat and drink every day. Carbonated beverages depend on the behavior of gases, foods contain acids and bases, and we actually eat certain rocks. (Can you guess which rocks without looking ahead?) Cooking, eating, drinking, and metabolism—we are involved with all these chemical processes all the time. These two features allow us to see the things we interact with every day in a new light—as chemistry.

Short Description:
Introductory Chemistry is designed to cover the wide range of topics typically covered in a one-semester chemistry course for non-science majors. This re-mixed textbook is an adaptation of chapters predominantly from three open source chemistry texts- Boundless Chemistry by LumenLearning, Chemistry: Atoms First (2e) by OpenStax, and General Chemistry: Principles, Patterns, and Applications by Salyor Academy. This specific text was created to align with the flow of topics taught in the course Chemistry 1010 at Utah State University.

Word Count: 256338

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

The goal of this textbook is not to make you an expert. True expertise in any field is a years-long endeavor. Here I will survey some of the basic topics of chemistry. This survey should give you enough knowledge to appreciate the impact of chemistry in everyday life and, if necessary, prepare you for additional instruction in chemistry. Throughout each chapter, I present two features that reinforce the theme of the textbook—that chemistry is all around you. The first is a feature titled, appropriately, “Chemistry Is Everywhere.” Chemistry Is Everywhere” focuses on the personal hygiene products that you may use every morning: toothpaste, soap, and shampoo, among others. These products are chemicals, aren’t they? Ever wonder about the chemical reactions that they undergo to give you clean and healthy teeth or shiny hair? I will explore some of these chemical reactions in future chapters. But this feature makes it clear that chemistry is, indeed, everywhere. The other feature focuses on chemistry that you likely indulge in every day: eating and drinking. In the “Food and Drink App,” I discuss how the chemistry of the chapter applies to things that you eat and drink every day. Carbonated beverages depend on the behavior of gases, foods contain acids and bases, and we actually eat certain rocks. (Can you guess which rocks without looking ahead?) Cooking, eating, drinking, and metabolism—we are involved with all these chemical processes all the time. These two features allow us to see the things we interact with every day in a new light—as chemistry.

Introductory Statistics follows scope and sequence requirements of a one-semester introduction to statistics course and is geared toward students majoring in fields other than math or engineering. The text assumes some knowledge of intermediate algebra and focuses on statistics application over theory. Introductory Statistics includes innovative practical applications that make the text relevant and accessible, as well as collaborative exercises, technology integration problems, and statistics labs.

This book is meant to be a textbook for a standard one-semester introductory statistics course for general education students.Over time the core content of this course has developed into a well-defined body of material that is substantial for a one-semester course. The authors believe that the students in this course are best served by a focus on the core material and not by an exposure to a plethora of peripheral topics. Therefore in writing this book we have sought to present material that comprises fully a central body of knowledge that is defined according to convention, realistic expectation with respect to course duration and students’ maturity level, and our professional judgment and experience.

The materials here were selected for ESOL learners who have intermediate-high intermediate writing skills and are starting more "academic" levels of course work in order to transition into college-level composition courses.

A 14 week Introduction to Computer Science course.
This course is targeted to middle school grades 6-8 (ages 11-14 years). It is also written for teachers who may not have a Computer Science background, or who may be teaching an “Intro to Computer Science” course for the first time.

This course takes approximately 14 weeks to complete, spending about 1 week on each of the first 11 lessons, and 3 weeks for students to complete the final project at the end. Of course, teachers should feel free to customize the curriculum to meet individual school or district resources and timeframe.

Short Description:
Student participation in syllabus development; re-envisioning pedagogical practices that move beyond traditional lectures; learning from past crises to improve communication, equity, and inclusion in the classroom; promoting student reflection through writing tasks; and using simulations to shift students' attitudes toward poverty.

Long Description:
The Spring 2023 issue presents research and guidance on topics related to student self-reflection, participatory learning, and returning to the in-person learning following the COVID-19 pandemic. The first article takes a critical approach to understanding pedagogy with adult learners by involving students in the creation of course syllabi as a way to challenge ideologies related the roles of instructor and students. The second article blends research and narrative to explore how the experiences of the COVID-19 shift to online learning can be translated to in-person learning environments to redefine what participation looks like and to advance faculty collaboration. The third article continues to explore how the COVID-19 pandemic can lead to opportunities for improved course development and delivery as faculty and students return to the classroom, particularly in the areas of communication, equity, and inclusion. The fourth article presents a selection of prompts used to promote student learning through written reflection tasks and describes how such tasks can be applied to various teaching contexts. The fifth article describes the use of a digital poverty simulation with business students and examines how the activity affected the students’ attitudes toward poverty.

Word Count: 37782

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