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Introduction to Financial Accounting

Introduction to Financial Accounting

A free online textbook in Accounting: Introduction to Financial Accounting.

Introduction to Financial Accounting, originally by D. Annand and H. Dauderis, is intended for a first course in introductory financial accounting. It has been extensively edited by Athabasca University and reflects current International Financial Reporting Standards (IFRS). A corporate approach is utilized, versus beginning with a sole proprietorship emphasis and then converting to a corporate approach.

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The textbook focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to intermediate financial accounting. The textbook covers all essential topics, including: the accounting cycle; merchandising; assigning costs to inventory; cash and receivables; property, plant and equipment; debt financing; equity financing; statement of cash flows; financial statement analysis; and proprietorships and partnerships.

Published by Lyryx. The library lists its license as Attribution-NonCommercial-ShareAlike. Open the catalog record to find the full text, formats, reviews, and current reuse terms.

Open Textbook Library · University of MinnesotaIntroduction to Financial Accounting

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