Financial Accounting

Allama Iqbal Open University textbook for B.Com/BS students. Covers accounting concepts, accounting cycle, receivables, investments, corporations, long-term liabilities, cash flows, and financial statement analysis.

Muhammad Ashraf Bhutta,Muhammad Munir Ahmad

Open textbook from Athabasca University covering intermediate topics: conceptual framework, revenue recognition, financial instruments, inventory, long-lived assets, and partnerships. CC BY 4.0 licensed with exercises.

Glenn Arnold & Suzanne Kyle

CMA intermediate exam study notes covering GAAP, financial statement preparation, depreciation, partnerships, branch accounting, royalties, hire-purchase, and banking/insurance company accounting.

The Institute of Cost Accountants of India