000			03099nam a2200421 4500
001			OTLid0000668
003			MnU
005			20201105133350.0
006			m o d s
008			190209s2019 mnu o 0 0 eng d
020			_a
040			_aMnU _beng _cMnU
050		4	_aHF5625
050		4	_aHF5001
050		4	_aHG173
245	0	0	_aIntroduction to Financial Accounting _bU.S. GAAP Adaptation _cDavid Annand
264		2	_bOpen Textbook Library
264		1	_bLyryx
300			_a1 online resource
490	0		_aOpen textbook library.
505	0		_aChapter 1: Introduction to Financial Accounting -- Chapter 2: The Accounting Process -- Chapter 3: Financial Accounting and Adjusting Entries -- Chapter 4: The Classified Balance Sheet and Related Disclosures -- Chapter 5: Accounting for the Sale of Goods -- Chapter 6: Assigning Costs to Merchandise -- Chapter 7: Cash and Receivables -- Chapter 8: Long-lived Assets -- Chapter 9: Debt Financing: Current and Long-term Liabilities -- Chapter 10: Equity Financing -- Chapter 11: The Statement of Cash Flows -- Chapter 12: Financial Statement Analysis -- Chapter 13: Proprietorships and Partnerships
520	0		_aThis textbook is an adaptation by D. Marchand and Athabasca University of the original text written by D. Annand and H. Dauderis. It is intended for use in entry-level college and university courses in financial accounting. A corporate approach is utilized consistently throughout the book. The adapted textbook includes multiple ancillary student and instructor resources. Student aids include solutions to all end-of-chapter questions and problems, and randomly-generated spreadsheet problems that cover key concepts of each chapter. These provide unlimited practice and feedback for students. Instructor aids include an exam bank, lecture slides, and a comprehensive end-of-term case assignment. This requires students to prepare 18 different year-end adjusting entries and all four types of financial statements, and to calculate and analyze 16 different financial statement ratios. Unique versions can be created for any number of individual students or groups. Tailored solutions are provided for instructors. Another version of the textbook written by D. Annand and adapted by T. Thompson, including .docx files and ancillary material, can be obtained upon request to D. Annand (davida@athabascau.ca).
542	1		_fAttribution-NonCommercial-ShareAlike
546			_aIn English.
588	0		_aDescription based on print resource
650		0	_aAccounting _vTextbooks
650		0	_aBusiness _vTextbooks
650		0	_aFinance _vTextbooks
700	1		_aAnnand, David _eauthor
700	1		_aMarchand, Donna _eauthor
700	1		_aDauderis, Henry _eauthor
710	2		_aOpen Textbook Library _edistributor
856	4	0	_uhttps://open.umn.edu/opentextbooks/textbooks/668 _zAccess online version
999			_c20031 _d20031