Financial Accounting

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

LibreTexts OER textbook with a decision-making focus. Covers 17 chapters from financial statement fundamentals to receivables, inventory, long-lived assets, bonds, equity financing, and statement of cash flows.

Joe Ben Hoyle, C. J. Skender

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