MERLOT Materials

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This is the second edition of an approximately 800-page, IFRS-based OER text that covers standard introductory financial... see more

Revenues are the assets earned by a company's operations and business activities. In other words, revenues include the... see more

This tutorial demonstrates how to take a basic balance sheet, populate T-accounts with those balances, apply several... see more

Why, when entering an academic environment do we remember more often those things that entertain, enthuse, motivate, and,... see more

A trial balance is a report that lists the ending balances of each account in the chart of accounts in balance sheet... see more

A contra account is an account with a balance opposite the normal accounts in its category. Contra accounts are usually... see more

Equity is defined as the owner's interest in the company assets. Upon liquidation after all the liabilities are paid off,... see more

Liabilities are defined as debts owed to other companies. In a sense, a liability is a creditor's claim on a company'... see more

Clicking Go To Material downloads a PDF article. Active learning shifts the focus of instruction from what the teacher... see more

A quick introduction to the purpose and use of the three basic financial statements.

This site allows student to learn about all aspects of a business. You'll have complete control over almost every part of... see more

This is a short tutorial about Accounting to refresh a student's knowledge in preparation for further studies in Finance.... see more

This self-paced tutorial explain corporate dividend policy and includes the following topics: Dividends, Dividend Policy... see more

This lesson explains the differences between financial accounting and managerial accounting.

How To Do A Balance Sheet To put together a balance sheet, you'll obviously need all of the financial data from your... see more

Students will be able to identify the purpose of an annuity problem with TVM. They will be able to analyze a problem and... see more

Bennet Tchaikovsky, CPA, Esq. is of our guest authors who shares his instruction successes with our professors. This is a... see more

This is a free textbook offered by How To. This popular book has helped thousands of people to learn book-keeping. It... see more

This is a free book from BookBoon. This eBook explains all of the basic accounting concepts and terminology you will need... see more

Accounting is often regarded as an abstract –and hence, boring– subject by students, although it is strongly linked to... see more

"Accountancy" is one of the free open textbooks for Tertiary level. Accounting is the process by which financial... see more

This tutorial provides instructions for using the HP-10B, HP-17BII, HP-12C, TI BAII Plus, TI-83 and TI-83Plus calculators... see more

This is an audio presentation on depreciation. Types of depreciation are described, and cost recovery are addressed.... see more

This paper discusses pedagogy in accounting education. Well researched and written