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

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