Free Online Accounting Textbooks

Accounting is defined by the American Institute of Certified Public Accountants (AICPA) as "the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof."

Accountancy is defined as the profession or duties of an accountant.

Like so many subjects in most university business dpeartment disciplines, accounting is one of those courses that often require extremely highly priced textbooks. Granted, most of the books are good for more than one semester, accounting textbooks are typically both weighty and pricey.

I wish I had more resources to offer in this category and I hope to continue adding more free accounting textbooks to help students find alternatives. For now, students can find one college-level accounting textbook and a charming site that provides an e-course in accounting and bookkeeping.

 

 
Financial Accounting is an online textbook offered by John Petroff as part of a growing curriculum of online courses. The text covers the fundamental concepts of accounting. You'll need a little patience with this site as it would appear there's something wrong with their code. It kept throwing up a pop-up telling me that cookies must be turned on to view the pages. My cookies are turned on, so not sure what the issue is.

Last Verified: (Sep 5, 2011) Report Broken  Listing

 
 
In this Fundamentals of Accounting II textbook, the focus shifts to management accounting and how accounting is used by managers to make decisions. This site does have a somewhat annoying pop-up that says you must have cookies turned on to view the site, I did and still kept getting the pop-up. But, the materials look quite well done and worth putting up with the annoyance.

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Fun and clever, these free interactive online bookkeeping and accounting learning materials include an e-course, games and review quizzes. It also includes a large library of resources.

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Dennis Caplan from the University at Albany, has written this online accounting textbook which focuses on the side of accounting which is the "principle source of information for decisions of how to allocate resources within a company."

Last Verified: (Sep 8, 2011) Report Broken  Listing

 
 
Larry Walther, Ph.D., CPA, CMA, is Professor and Head of the School of Accountancy at Utah State University. He has written this free online college-level accounting textbook which includes interactive components to aid the learning process. Access is free online or you can purchase a hard copy of the complete text or a downloadable PDF.

Last Verified: (Sep 4, 2011) Report Broken  Listing