{"data":[{"id":4,"title":"Accounting in the Finance World","edition_statement":null,"volume":null,"copyright_year":2016,"isbn10":null,"isbn13":null,"license":"Attribution-NonCommercial-ShareAlike","language":"eng","accessibility_statement":null,"accessibility_features":["unknown"],"description":"This book is intended for an undergraduate or MBA level Financial Accounting course. It covers the standard topics in a standard sequence, utilizing the Socratic method of asking and answering questions.","contributors":[],"subjects":[{"id":18,"name":"Accounting","parent_subject_id":2,"call_number":"HF5625","visible_textbooks_count":18,"url":"https://staging.open.umn.edu/opentextbooks/subjects/accounting"},{"id":2,"name":"Business","parent_subject_id":null,"call_number":"HF5001","visible_textbooks_count":144,"url":"https://staging.open.umn.edu/opentextbooks/subjects/business"},{"id":19,"name":"Finance","parent_subject_id":2,"call_number":"HG173","visible_textbooks_count":25,"url":"https://staging.open.umn.edu/opentextbooks/subjects/finance"}],"publishers":[{"id":188,"url":"https://www.lib.umn.edu/publishing","year":null,"created_at":"2018-09-07T12:22:37.000-05:00","updated_at":"2018-09-07T12:22:37.000-05:00","name":"University of Minnesota Libraries Publishing"}],"formats":[{"id":355,"type":"Online","url":"https://biz.libretexts.org/Bookshelves/Accounting/Accounting_in_the_Finance_World","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1645,"type":"PDF","url":"https://biz.libretexts.org/Bookshelves/Accounting/Accounting_in_the_Finance_World","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1646,"type":"eBook","url":"http://open.lib.umn.edu/financialaccounting/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":2249,"type":"XML","url":"https://open.lib.umn.edu/financialaccounting/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":2250,"type":"ODF","url":"https://open.lib.umn.edu/financialaccounting/","price":{"cents":0,"currency_iso":"USD"},"isbn":null}],"rating":"4","textbook_reviews_count":7,"reviews":[{"id":164,"first_name":"Bill","last_name":"Joyce","position":"Assistant Professor","institution_name":"Bemidji State University","comprehensiveness_rating":1,"comprehensiveness_review":"The table of contents is very different than two standard textbooks I am currently using or used recently.  It is difficult to understand d exactly what topics are being covered using the table of contents.  A separate chapter on financial statement analysis should be added, or each chapter should incorporate these concepts.  The ethical aspects of decision making need to be more fully addressed.\r\n\r\nThe end of the chapter homework problems need to be increased not only in number but also increased complexity.","accuracy_rating":3,"accuracy_review":"While what is presented seems accurate, there seems to be a definite lack of substance.  Each topic needs to be developed in depth.","relevance_rating":2,"relevance_review":"The international financial reporting standards need to be included either in a separate chapter or preferably incorporated incorporated into each chapter.","clarity_rating":1,"clarity_review":"While the text is clearly written, it fails to address topics in depth .\r\n","consistency_rating":5,"consistency_review":"The text is consistent and provides excellent \"take-away\" emphasizes.","modularity_rating":2,"modularity_review":"The modules are fine, but they need to be identified much more clearly. ","organization_rating":1,"organization_review":"The text does flow in a logical manner, but it is difficult to get the \"big picture\" from the way the text and individual chapters are organized.  It might be very difficult for someone with no accounting background to learn from the text.","interface_rating":2,"interface_review":"The online quizzes provide and excellent way for students to monitor their learning.  However, the number of these quizzes and the complexity of the quizzed need to be increased.","grammatical_rating":5,"grammatical_review":"No errors were noted, but this is not my strong point.","cultural_rating":1,"cultural_review":"The text seems to be written at a level much higher than the principles level.  Students likely would have a difficult understanding of the purpose and use of accounting information.","overall_rating":5,"overall_review":"By far, the weakest aspect of this text is the lack ancillary materials.  My department relies heavily on the online graded homework  systems.  While I do not use many of the supporting materials, such as Power Points, many of my colleagues do and this would be a definite reason the text would not be adopted.","created_at":"2015-06-10T19:00:00.000-05:00","updated_at":"2015-06-10T19:00:00.000-05:00"},{"id":165,"first_name":"Allan","last_name":"Aspelund","position":"Instructor","institution_name":"Century College, White Bear Lake, Minnesota","comprehensiveness_rating":3,"comprehensiveness_review":"Good over-all coverage\r\nNo glossary\r\nIndex fair--could be more descriptive","accuracy_rating":5,"accuracy_review":"I found no inaccuracies","relevance_rating":5,"relevance_review":"Many examples of current financial statements and other material that can easily be up-dated.","clarity_rating":4,"clarity_review":"Well written but somewhat hard to follow.  The flow from one item to the next is somewhat muddled.","consistency_rating":5,"consistency_review":"Well laid out.","modularity_rating":4,"modularity_review":"The text does have some self-referencing.  Presenting only certain sub-units might require some work.","organization_rating":4,"organization_review":"The presentation of corporations could be better (advantages, disadvantages, sub-chapter S, etc.)  \r\nTh end of chapter questions should be linked to the sections in the test where the material can be found.","interface_rating":5,"interface_review":"There were no problems with the interfacing.","grammatical_rating":5,"grammatical_review":"Fine, except \"You have now read.\" ","cultural_rating":5,"cultural_review":"I saw none.","overall_rating":9,"overall_review":"Overall, well written with excellent points made in the discussion.  The \"Key Takeaways\" and the chapter tests were very good.\r\nThe lack of a glossary and the need for a better index were the key distractors.","created_at":"2015-06-10T19:00:00.000-05:00","updated_at":"2015-06-10T19:00:00.000-05:00"},{"id":199,"first_name":"Barbara","last_name":"Prince","position":"Accounting Faculty","institution_name":"Anoka Ramsey Community College","comprehensiveness_rating":3,"comprehensiveness_review":"No index or glossary. \r\n\r\nThis seems to be a discussion for non-accounting majors that presents the material from for non-debit/credit emphasis. The overall picture is presented well, but not enough emphasis on the basic mechanics of accounting that we need to give our two-year students.\r\n\r\nIn my present course, I do cover several topics,such as interst and compound interest, in more depth. The last eight chapters emphasis the financial statements, where I need to cover the basics of creating the financial statements in more depth. ","accuracy_rating":5,"accuracy_review":"Very accurate; no errors found","relevance_rating":5,"relevance_review":"Accounting information changes little from year to year. The examples given could be easily updated as needed. \r\n\r\nThere was good discussion in some areas of what might be changing in the future.","clarity_rating":3,"clarity_review":"Parts are excellent, but some areas include too much discussion to get to the main points; I prefer a more factual presentation. Some of the questions used to introduce the new topic were very involved; my students would not understand the question or find it helpful.\r\n\r\nI would need additional exercise material to allow the students more practice on the material presented.","consistency_rating":5,"consistency_review":"The authors were very consistent in their approach to the topics. Examples given were revlevant to the material presented. I can use their real world examples in my course.","modularity_rating":2,"modularity_review":"I would prefer more headings and have the headings linked to learning objectives and exercises. This is something that all commercial texts include, and I find it helpful. \r\n\r\nThe questions that start the topics should be easier to pick out. I really had a hard time finding my place in the text each time I returned to it.","organization_rating":5,"organization_review":"The organization mirrors other accounting texts that I have used. ","interface_rating":3,"interface_review":"I did donwload the entire text, but I could not find the videos. I did try the multiple choice questions, but each time I completed a question on the separate site, I had trouble returning and finding my place in the text. The figures presented in the text were somewhat fuzzy in my downloaded copy.","grammatical_rating":5,"grammatical_review":"No grammar errors were found.","cultural_rating":5,"cultural_review":"This is hard to measure when discussing corporations. The authors did include excellent  international examples.","overall_rating":8,"overall_review":"I would not adopt this as a primary text for my courses, but it would make an excellent supplemental resource because of the excellelnt real-world examples. Two-year students that I teach need an higher emphasis on the basic accounting tools. The videos may have helped, but I did not have access to them. \r\n\r\nSome of the questions used to introduce a new topic were very high-level and would not be helpful to my students.\r\n\r\n I have trouble getting students to read the material in the text, and I'm afraid the longer discusssions used in this text would be even more discouraging to the students.","created_at":"2015-06-10T19:00:00.000-05:00","updated_at":"2015-06-10T19:00:00.000-05:00"},{"id":203,"first_name":"Candice (Candy)","last_name":"Heino","position":"Instructor","institution_name":"Anoka Ramsey Community College","comprehensiveness_rating":5,"comprehensiveness_review":"This text covers all of the usual topics in financial accounting, but with a broader business view surrounding the accounting procedures. IFRS is embedded within many chapters providing the general differences from GAAP without being too overwhelming. Alternatives are addressed, such as perpetual and periodic inventory , and  direct and indirect statement of cash flows. More advanced topics such as  leases and deferred taxes are included in sufficient detail for this level textbook.  ","accuracy_rating":5,"accuracy_review":"The content appears to reflect GAAP and IFRS accurately, no errors were noted. ","relevance_rating":5,"relevance_review":" The basic principles and procedures of accounting are quite timeless, however IFRS is expected to continue impacting financial reporting and so  portions of the text will need to be updated periodically.   Global business is integrated by the inclusion of currency conversion and IFRS. ","clarity_rating":5,"clarity_review":"The writing style is engaging and  easy for the reader to follow.  The socrative method is used, a question and answer format. The questions flow as if two people were in a conversation, with each answer triggering the next logical question. Terms and concepts are introduced and explained such that the learner can understand the discussion. ","consistency_rating":5,"consistency_review":"The text employs the  question and answer format  consistently and  clearly denotes sections within each chapter.  Conversations in an interview type format with two experts are embedded inside many topics, (an investmenr analyst and  an international accountant.)  This internal consistency is comfortable for the reader.","modularity_rating":5,"modularity_review":"The use of sections within each chapter allows the reader to digest one conept at a time. After each section there are self test questions that allow for a pause to reflect on the material. An instructor would find it easy to remove or move sections as desired. ","organization_rating":5,"organization_review":"The \"soft\" start of chapters 1 and 2 sets the stage to ease the learner into an overview of the financial statements, recording transactions and adjusting entries. Topics after this follow the balance sheet order, pulling in the related income statement topics. The text concludes with the Statement of Cash Flow and a comprehensive problem (one of several in the end of chapter items) to pull it all together.  The authors have taken care to start with basic scenarios and then add complexity. For example recording transactions starts by using increase/decrease and then progresses to T accounts, journal entries, and the general journal and ledger. Another example is in the inventory discussion. At first the examples use inventory all purchased at the same cost. Then invntory purchased at differing costs is introduced to use for perpetual versus periodic and FIFO versus LIFO. ","interface_rating":3,"interface_review":"The text links for self quizzing within each topic must be right-clicked and the user must choose to open each one in a new window or it is difficult to get back to the same place. When a topic in a prior chapter is discussed, a link is provided which makes it easy for the curious reader to look back at that inital material. The textbook is very text heavy, there are few charts or summary  boxes. Journal entries are displayed in green bars that are easy to spot for refernece later. Formulas are in a slighly larger font, they will not be easy to reference when the learner is doing a later assignment. The video at the end of each chapter goes over the \"top five\" , however there is no written summary of key points and no glossary or index at the end of the book. ","grammatical_rating":5,"grammatical_review":"The text contains no grammatical errors. ","cultural_rating":3,"cultural_review":"The narrative about accounting and business ispresented in a factual manner and does not contain cultural insensitivites. ","overall_rating":9,"overall_review":"The approach (using a question /answer format) was very readable and the inclusing of interviews with each of the two experts added interest. The reader will be engaged by the broad and interesting business discussion surrounding each accounting procedure. I found this book thoughtful and practical in its approach to teaching accounting. Even non-accounting majors will find a compelling reason to study this text. ","created_at":"2015-06-10T19:00:00.000-05:00","updated_at":"2015-06-10T19:00:00.000-05:00"},{"id":920,"first_name":"David","last_name":"Sulzen","position":"Associate Professor of Accountng","institution_name":"Ferrum College","comprehensiveness_rating":4,"comprehensiveness_review":"All material covered in any entry level accounting textbook is covered, even an introduction to Auditing. The depth is very good for an accounting principles textbook, with the technical \"fine print\" omitted. There is good coverage of the overriding principles of accounting. The index is very detailed, but the glossary is not. The introduction to the bookkeeping mechanics is very good, but I would like to see more early coverage of the overall message financial statements are meant to convey. ","accuracy_rating":4,"accuracy_review":"The book is very accurate, but does not include more current updates or pending changes in accounting standards. Issues such as changes in rules regarding revenue recognition and leases, for example, are too current for this text to have covered when it was written. It would be necessary for the instructor to introduce these changes.","relevance_rating":5,"relevance_review":"Some more current revisions in accounting standards are not addressed in this text, but these can be added or mentioned by the classroom instructor. The depth of the content for each subject area is very appropriate for a principles of accounting textbook and the text is very easy to read.","clarity_rating":5,"clarity_review":"The clarity is one of this book's strongest points. It can be easily comprehended by an entry level accounting student. The videos are easy to watch, and provide a decent introduction to each chapter, but do not add much to the ease of understanding the material.","consistency_rating":5,"consistency_review":"Very consistent. The framework is very solid and predictable, and the vocabulary is easy to understand. Technical terms are explained in plain English, with few, but good examples.","modularity_rating":5,"modularity_review":"Topics are will divided and covered without a lot of boring reading about each. Each chapter is short and is well divided into even smaller sections. One of the strengths of this text is that the student is not overwhelmed with pages and pages of extraneous information.","organization_rating":5,"organization_review":"Other than the placement of Chapter 6 on Auditing, the rest of the text is in a very logical order. Each topic is presented in a clear, logical way. The author stars each section with a question, and then proceeds to answer the question. This makes the topic easier to understand. Although I question the placement of chapter 6, I am glad the author includes the topic in the text, and am really not sure exactly where I believe it should be covered.","interface_rating":4,"interface_review":"I did not find any significant interface issues. There are places where the alignment of numbers is a little out of skew, for example a row of \"credits\" is not perfectly straight, but not in a manner that they were misleading.","grammatical_rating":1,"grammatical_review":"I did not find any grammatical errors.","cultural_rating":5,"cultural_review":"There is no clear effort to be \"inclusive\", but certainly nothing that is culturally insensitive in the text. This is accounting material. Social issues are not addressed, but nothing offensive was noted.","overall_rating":9,"overall_review":"The only real weakness in the text is just that it is not updated for more recent changes in accounting principles. If the instructor is willing to cover these, the text is very easy for the student to read and to comprehend. ","created_at":"2017-02-08T18:00:00.000-06:00","updated_at":"2017-02-08T18:00:00.000-06:00"},{"id":3103,"first_name":"Nadia","last_name":"Schwartz","position":"Associate Professor","institution_name":"Augustana College, Rock Island IL","comprehensiveness_rating":5,"comprehensiveness_review":"The textbook contains all material typically covered in a financial accounting course. It does have a chapter devoted to auditing as well as introduction to some advanced topics such as post-retirement benefits and deferred taxes. I appreciate introductory videos that set the tone as well as draw attention to what will be very important in the chapter. Key take-away videos presented at the end of each chapter are very useful as well. ","accuracy_rating":5,"accuracy_review":"The book is very accurate, however, it does need to be updated for the most recent changes in the accounting standards. Instructors will have to introduce most recent changes in leases in particular.","relevance_rating":5,"relevance_review":"The textbook material is very relevant and is written from a perspective an investor or a user prospective as opposed to a debits-credits rules book. It makes accounting very fun and intellectually interesting. It even contains a point of view from an actual financial professional. ","clarity_rating":5,"clarity_review":"The book is written in a question and answer format or Socratic way of thinking. It challenges the students to start approaching their homework as well as other reading in a similar fashion. It models the way to ask questions as students learn on their own and promotes more intense method of learning. ","consistency_rating":5,"consistency_review":"The book has a very predictable pattern. Once the reader figures out the logic, the order could be easily followed. Material is explain in plain English without excessive technical terms. The chapters are very concise, one of the great attributes of this book.","modularity_rating":5,"modularity_review":"Chapters are divided into smaller segments which could be easily omitted to accommodate a different length of course. One weak point is that material is very text heavy. There are very few visuals to increase understanding of heavy text. ","organization_rating":5,"organization_review":"The logic within the chapter could be easily followed. It is nice to see several excises embedded into the text to be able to check understanding. End of the chapter exercises contain multiple-choice question practice as well as opportunity for additional research. ","interface_rating":4,"interface_review":"The module order in chapter 4 is incorrect. It goes from 4.6 to 4.5 to 4.1 and then, back in the correct order. ","grammatical_rating":5,"grammatical_review":"I did not notice any grammatical errors.","cultural_rating":5,"cultural_review":"The book does not necessarily inclusive but it is not exclusive or offensive either. ","overall_rating":10,"overall_review":"The book does not contain either an index or a glossary. The book does not cover material in a debit/credit approach which might be better for a user but not as good for a potential accounting major going into Intermediate accounting. ","created_at":"2019-07-18T17:13:38.000-05:00","updated_at":"2019-07-18T17:13:38.000-05:00"},{"id":34636,"first_name":"Jacklyn A.","last_name":"Collins , Ed.D., CPA","position":"Adjunct Dept of Accounting, Strome College of Business","institution_name":"Old Dominion University","comprehensiveness_rating":5,"comprehensiveness_review":"This is a thorough and comprehensive text. It offers coverage of Financial Accounting appropriate for undergraduate or graduate students.","accuracy_rating":5,"accuracy_review":"Author writes clearly and gives precise information.","relevance_rating":5,"relevance_review":"Material covers traditional Financial Accounting topics that never go out of date.","clarity_rating":5,"clarity_review":"The material and concepts are presented in a clear fashion and easily understood.","consistency_rating":5,"consistency_review":"Author uses a standard approach in each chapter. Each chapter starts off with a question to be answered, followed by objectives for each topic. Each chapter has a short video to explain the materials.","modularity_rating":5,"modularity_review":"Each chapter can be taught on its own. Chapters can be broken down into topics that can be studied individually. Materials covered are not dependent on prior chapter.","organization_rating":5,"organization_review":"This text is well organized, each chapter has subtopics with objectives. Instructors can assign relevant chapter topics or relevant chapters.","interface_rating":5,"interface_review":"Text is clear and well formatted. Material is easy to read  and images are clear. No distortion.","grammatical_rating":5,"grammatical_review":"No errors noticed.","cultural_rating":5,"cultural_review":"The text is neutral.","overall_rating":10,"overall_review":"Do not let the page count (pg 572) turn you off from this textbook. Instructors can modify the material to best fit with your course.  Each chapter has a Video to introduce the material. These mini-lectures ( 10 -12 min) are well done and easy to follow. Embedded in each chapter are Multiple Choice practice questions, that give students complete explanations.  At the end of each topic a \"Key Takeaway\" section is provided. While no solutions are available, each chapter has questions, true/false, multiple choice questions, problems and research options ( embedded links).","created_at":"2023-07-20T18:34:35.000-05:00","updated_at":"2023-07-20T18:34:35.000-05:00"}],"url":"https://staging.open.umn.edu/opentextbooks/textbooks/financial-accounting","updated_at":"2025-12-15T02:21:41.000-06:00"},{"id":70,"title":"Beginning Excel 2019","edition_statement":null,"volume":null,"copyright_year":2017,"isbn10":null,"isbn13":null,"license":"Attribution-NonCommercial-ShareAlike","language":"eng","accessibility_statement":null,"accessibility_features":["unknown"],"description":"This textbook was written for a community college introductory course in spreadsheets utilizing Microsoft Excel. While the figures shown utilize Excel 2019, the textbook was written to be applicable to other versions of Excel as well. The book introduces new users to the basics of spreadsheets and is appropriate for students in any major who have not used Excel before. This textbook includes instructions for Excel for Mac also.","contributors":[{"id":4243,"contribution":"Author","primary":true,"corporate":false,"title":null,"first_name":"Noreen","middle_name":null,"last_name":"Brown","location":null,"background_text":"Noreen Brown"},{"id":5036,"contribution":"Author","primary":false,"corporate":false,"title":null,"first_name":"Barbara","middle_name":null,"last_name":"Lave","location":null,"background_text":"Barbara Lave"},{"id":5037,"contribution":"Author","primary":false,"corporate":false,"title":null,"first_name":"Julie","middle_name":null,"last_name":"Romey","location":null,"background_text":"Julie Romey"}],"subjects":[{"id":18,"name":"Accounting","parent_subject_id":2,"call_number":"HF5625","visible_textbooks_count":18,"url":"https://staging.open.umn.edu/opentextbooks/subjects/accounting"},{"id":2,"name":"Business","parent_subject_id":null,"call_number":"HF5001","visible_textbooks_count":144,"url":"https://staging.open.umn.edu/opentextbooks/subjects/business"},{"id":19,"name":"Finance","parent_subject_id":2,"call_number":"HG173","visible_textbooks_count":25,"url":"https://staging.open.umn.edu/opentextbooks/subjects/finance"}],"publishers":[{"id":389,"url":"https://openoregon.pressbooks.pub","year":2019,"created_at":"2018-09-07T12:22:39.000-05:00","updated_at":"2020-08-19T16:29:32.000-05:00","name":"Open Oregon Educational Resources"}],"formats":[{"id":672,"type":"PDF","url":"https://openoregon.pressbooks.pub/beginningexcel19/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":673,"type":"Online","url":"https://openoregon.pressbooks.pub/beginningexcel19/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1612,"type":"eBook","url":"https://openoregon.pressbooks.pub/beginningexcel19/","price":{"cents":0,"currency_iso":"USD"},"isbn":null}],"rating":"4.5","textbook_reviews_count":25,"reviews":[{"id":213,"first_name":"Chuck","last_name":"McGill","position":"Teaching Specialist","institution_name":"University of Minnesota","comprehensiveness_rating":5,"comprehensiveness_review":"This book is extremely detailed and comprehensive.  It teaches Fundamental Skills, Mathematical Computations, Logical and Lookup Functions, and Presenting Data with Charts in a step-by step fashion and to a detailed level.  This level of skill would be appropriate for professional or highly proficient personal use.  It covers all menus and functions in detail.","accuracy_rating":5,"accuracy_review":"The book is very accurate and this reviewer found no errors. ","relevance_rating":3,"relevance_review":"The book refers and applies to Excel 2010 on the Windows 7 platform exclusively.  It does not refer to other versions, platforms, or operating systems.  The relevance and longevity depends on the user’s tolerance for interpreting instructions and graphics that may vary slightly from what is on the user’s screen.","clarity_rating":4,"clarity_review":"The step-by-step instructions are very clear.  Most, though not quite all,  terms and jargon are explained.  The clearly-labeled screenshots help immensely with the clarity.","consistency_rating":5,"consistency_review":"The chapters and sections are very consistent, as are the end-of-chapter exercise and test materials.","modularity_rating":5,"modularity_review":"The 4 chapters are each divided into 4 or 5 clear sections, each with its own objectives and exercises. Each chapter has a sections of exercises and tests at different difficulty levels.  These different modules could easily be assigned at different points during a course.","organization_rating":5,"organization_review":"The structure is highly organized. There are downloadable Follow-along Files for the student to practice each skill.  The objectives, tips, exercises and tests are all easy to follow.","interface_rating":5,"interface_review":"All screenshots with labels, tables, text boxes, and main text are displayed well. ","grammatical_rating":5,"grammatical_review":"This reviewer found no grammatical errors.","cultural_rating":5,"cultural_review":"The personal finance section deals with mortgage payments, but does not assume home ownership in a culturally insensitive way.   ","overall_rating":9,"overall_review":"The description on the Open Textbook Library site refers to Video Lessons, but this reviewer could not find any or access any through the text book either on PDF or HTML.  If they exist, this reviewer could not find them.","created_at":"2015-06-10T19:00:00.000-05:00","updated_at":"2015-06-10T19:00:00.000-05:00"},{"id":343,"first_name":"Diane","last_name":"Shingledecker","position":"Full Time Computer Applications Instructor","institution_name":"Portland Community College","comprehensiveness_rating":4,"comprehensiveness_review":"The skills covered in the text are very comprehensive including a lot of screen prints.  Unfortunately, we teach tables and working with multiple sheets/files in our Beginning Excel class, and these topics are not included.","accuracy_rating":5,"accuracy_review":"I have not found any errors in the text.  The directions are accurate and error-free.","relevance_rating":4,"relevance_review":"My concern with the text is that it is written for Excel 2010, and we are already teaching Excel 2013.  At first, I thought this was a major drawback; but I worked through parts of the book in Excel 2013, and it worked fine.  The only chapter that would not work in it's entirety is the charts chapter since charts changed significantly in 2013.  Thinking about it some more, I think we could possibly teach the basics of charts with the chapter and then use other materials to teach the specific features of charts in 2013.\n\nI plan on testing the book with Excel 2016 which I just installed on my laptop.  If most of the text will work with this new version, that would mean the book is largely \"version-free\", and that's what we're looking for!","clarity_rating":5,"clarity_review":"I think the text is written is accessible language for students.  It has a good deal of business concepts in chapters 2 and 3, but they are explained well.  The videos that accompany the book are very easy to understand and the technical language is not overdone.","consistency_rating":5,"consistency_review":"I really like the framework of the text.  Every section has Learning Objectives, Skill Refreshers, Key Takeaways, and Multiple Choice Exercises at the end of each section.  At the end of each chapter, there are three levels of skills review and a Level 2 test.","modularity_rating":4,"modularity_review":"The modularity of the text was good.  I felt we could take portions of the text and use them without having to use a whole chapter or the whole text.  The videos, exercises, and tests could also be pulled out and use as stand alone resources which is a big plus in computer classes.","organization_rating":5,"organization_review":"As stated in question 5, the consistent layout of each section and chapter made the text flow logically.","interface_rating":3,"interface_review":"The video and data file links did not work in the current copy of the book in www.Saylor.org.  This would need to be fixed in order for the book to be useable in our classes.\n\nThe screen prints were clear and easily read.","grammatical_rating":5,"grammatical_review":"I did not find any grammatical errors in the book.","cultural_rating":5,"cultural_review":"The examples in the book were business-oriented vs. people-oriented, so they were not culturally insensitive or offensive in any way.","overall_rating":9,"overall_review":"I was pleasantly surprised about the possibilities of using this text with its videos and data files in classes taught in various versions of Excel.","created_at":"2016-01-07T18:00:00.000-06:00","updated_at":"2016-01-07T18:00:00.000-06:00"},{"id":390,"first_name":"Carrie","last_name":"Pedersen","position":"Instructor","institution_name":"Portland Community College","comprehensiveness_rating":3,"comprehensiveness_review":"Learning objectives are provided for each section. Review questions are available.  Chapter review assignments and chapter tests are provided for evaluation.  Comprehensive coverage of the material is provided, but a glossary/index are not. Material ranges from basic to advanced skills which build throughout the text. ","accuracy_rating":5,"accuracy_review":"The content is straightforward and without bias or opinion. A high number of instructional graphics are provided with clear indication of relevance.  Screenshots provide visual reference to display direction to the student as the student completes the instructional steps.","relevance_rating":3,"relevance_review":"The textbook refers to Windows 7 (currently 2 versions behind - Windows 8/8.1 and Windows 10) and Excel 2010 (currently 2 versions behind - Excel 2013 and Excel 2016). Also, many students are now using Office 365 which not only provides cloud service for the software and files, but automatically updates the software to current versions without student effort.","clarity_rating":5,"clarity_review":"The verbiage used in this text is on par with the technical data provided. The jargon and technical terminology used are vital to the learning the material. However, the instructions are clear and easy to understand. Terms are linked to provide further explanation.","consistency_rating":5,"consistency_review":"The correct terms are used to describe actions and Excel functions. Steps are clearly relayed and easy to follow. The procedure for completing lessons is consistent throughout the text providing a framework for students to follow and understand.","modularity_rating":5,"modularity_review":"Lessons are broke into small sections reviewing a specific skill. Students are able to complete the task before moving on. The text has the ability to be separated into sections. Each lesson starts with a new document file as if the student had completed the previous section. Students are able to use either their own file or the one provided. This also provides a checkpoint for the student to compare their work with the data file provided.","organization_rating":4,"organization_review":"Topics are presented in a form that builds based upon the assumed knowledge of the learner. The lessons begin in a simple format with short, precise direction and basic terms. As the chapters progress, assignments become longer and more complex, building on the previous learning. The tasks become more complicated and complex to display a higher level of learning.","interface_rating":4,"interface_review":"The pages are clear and easy to read. The graphics are displayed well with limited use of colors and extraneous material. Each graphic is clickable to display a larger, higher definition display. Pages are uncluttered and easy to scroll through.  Printing may be an issue due to the high use of graphics and shading of text.  A clickable link to just the assignment directions for printing would be useful for students to complete more complex assignments without the need to \"click\" back and forth.","grammatical_rating":4,"grammatical_review":"The grammar used is easy to understand and accurate. There are various typing errors that do not detract from the meaning of the lesson presented. Sentence structure is at an appropriate level for a college freshman course.","cultural_rating":4,"cultural_review":"There are few instances of cultural relevance. The lack of cultural integration in the text does not detract from the skills performed by the student. The context is data driven and does not provided opportunity for a great deal of cultural integration.","overall_rating":8,"overall_review":"The entertainment value of the material is fair to low. The directions are simple and easy to follow, but lack a degree of interest. Completing the material for long periods at a time could lead to a lack of focus on the part of the student. The comprehensive nature of the text compensates for this issues and would interest the motivated student.","created_at":"2016-01-07T18:00:00.000-06:00","updated_at":"2016-01-07T18:00:00.000-06:00"},{"id":607,"first_name":"Joni","last_name":"Meisner","position":"Instructor","institution_name":"Portland Community College","comprehensiveness_rating":4,"comprehensiveness_review":"The textbook provides comprehensive coverage of the fundamental skills of Excel, including mathematical computations, logical and lookup computations and presenting data with charts. The scope and sequence of the material is sufficiently detailed and logically organized. The step-by-step instructions are clearly written and easy to follow. The content includes screenshot examples and skill refresher and lesson videos which add value to the overall comprehensiveness of the content. The textbook does not cover working with tables which is a required components of our curriculum. There isn’t a glossary or index in the textbook.","accuracy_rating":5,"accuracy_review":"The textbook content is accurate, error free and unbiased.","relevance_rating":3,"relevance_review":"The textbook uses Windows 7 and Excel 2010 which are not the current versions of either, so modifications would be necessary for some sections of the text. With some modifications along with additional supplemental materials, students could complete the chapters and assignments from this text regardless of the version of Windows or Excel being used.","clarity_rating":5,"clarity_review":"The text is written in clear, understandable language. Terminology is further clarified through the use of screen shots and in many of the skill refresher and lesson videos","consistency_rating":5,"consistency_review":"The textbook is consistent in terms of both terminology and framework. Each chapter begins with detailed learning objectives followed by an introduction of the chapter content. Each chapter is embedded with guided practice exercises, ‘Integrity Checks’ which are tips to help students avoid and recognize errors, ‘Key Takeaways,’ which summarize the key components of the lesson, ‘Skill Refresher’ videos which quickly demonstrate smaller components within the lesson, and ‘Video Lessons’ (chapter lecture/demonstrations). Section exercises are included which provide multiple choice questions so students can check their understanding of the content as they progress through the chapter, and end of chapter assignments ranging from easy to difficult are provided so students can apply the skills learned. Hands on chapter tests are also included for each chapter.","modularity_rating":5,"modularity_review":"The text is divided into smaller reading sections within each chapter which could easily be pulled out and used independently.","organization_rating":5,"organization_review":"Each chapter is built around skills which are presented in a logical and clear order. The topics introduced build on each other moving the student from simple understanding to complex application of the skills being taught.","interface_rating":5,"interface_review":"The text is free from any significant interface issues. The text and images are clear and easy to read. Images are appropriately labeled.","grammatical_rating":5,"grammatical_review":"I did not find any grammatical errors in the text.","cultural_rating":5,"cultural_review":"The text is not culturally insensitive or offensive in any way. The content is based on business/personal business examples that are culturally unbiased.","overall_rating":9,"overall_review":"While requiring some updating, this text covers most of the bases for a beginning Excel class. Due to the abundant use of screen shots and video components, the text may need to be evaluated for accessibility in order to accommodate students who require educational accommodations.","created_at":"2016-08-21T19:00:00.000-05:00","updated_at":"2016-08-21T19:00:00.000-05:00"},{"id":994,"first_name":"Ihab","last_name":"AbuZayda","position":"Assistant Professor","institution_name":"Reynolds Community College","comprehensiveness_rating":4,"comprehensiveness_review":"This textbook is very well-written.  It is comprehensive and covers a wide spectrum of important spreadsheet software topics.  Nonetheless, there are topics I cover in my class, which are not covered in this textbook (e.g., Excel tables, PivotTables, and PivotCharts. Managing multiple worksheets and workbooks.  Developing macros).","accuracy_rating":5,"accuracy_review":"I have not found any errors in the content.","relevance_rating":3,"relevance_review":"The text does a good job explaining spreadsheet software.  On the other hand, it uses EXCEL 2010, an older version of EXCEL as we are currently using EXCEL 2016 (as of this writing).  This is a typical problem with technical textbooks as technology evolves quickly.","clarity_rating":4,"clarity_review":"The content is clear, accessible, and easy to follow. I suggest using a sans-serif font throughout the e-book and also additional font colors in the paragraphs to enhance clarity. ","consistency_rating":5,"consistency_review":"The text is of a pleasing level of consistency and conformity.","modularity_rating":4,"modularity_review":"The text is divided into logical sections that are independent.  The e-book's components may be separated and recombined, without presenting much disruption to the reader. ","organization_rating":5,"organization_review":"The structure is clear and the organization is well-thought-out.","interface_rating":4,"interface_review":"No interface issues.  The navigation is simple and easy to follow.  However, many of the figures are outdated.","grammatical_rating":5,"grammatical_review":"I have not found any grammatical errors.","cultural_rating":5,"cultural_review":"Cultural relevance is not applicable in this context and, therefore, cannot be evaluated.","overall_rating":9,"overall_review":"I appreciate the overall quality of this text.  The author utilized many means (e.g., screenshots, videos, text) to explain various EXCEL topics.  Good job!\n\nI suggest updating the material to show the most recent version of EXCEL, incorporating additional topics, and adding a teacher's reference guide and solution files.\n\nThank you!","created_at":"2017-02-08T18:00:00.000-06:00","updated_at":"2017-02-08T18:00:00.000-06:00"},{"id":1023,"first_name":"Paul","last_name":"Ewell","position":"Department Chair ","institution_name":"Virginia Wesleyan College","comprehensiveness_rating":5,"comprehensiveness_review":"This is an extremely comprehensive book that provides a significant level of detail guiding the user from the very introductory stages of how to use the software program through more advanced applications. I was particularly appreciative of the level of specific detail that the author used in describing even the most basic of steps. One of the biggest complaints that I've heard from students who use technology textbooks is that authors sometimes assume that students know more than they actually do. This author is clearly not neglected the basics and no minor detail has been left out.\n\nI also particularly like that the author has made the program relevant to a variety of different types of users. This description of Excel is pertinent for students of business who will be using this type of program in their careers but it is also pertinent to students from other majors in that it includes examples such as how to manage personal financial scenarios. Thus, the reach of this textbook goes far beyond just business students.\n\nI was a little disappointed that this book does not include a table of contents nor does it include a glossary. While hyperlinks are included within each chapter that refer the student to other chapters, having a table of contents would help students not only see the broad picture of what the text actually covers but would also provide the opportunity for students to be able to easily access sections that they need to improve on such as in the case where there using the textbook as a reference source.\n\nIt is also worthy to note that the book provides a significant number of graphics that actually show students where to click how to click and where certain components are found in the program as well as providing step-by-step instructions on how to perform various steps. The graphics are substantial and frequent and really adds a significant extra dimension to the coverage.\n","accuracy_rating":5,"accuracy_review":"The textbook appears to be very accurate in that the directions provided in each of the assignments appear to be. I can only imagine how much of a challenge that must be given each new edition of the software program. I also found no evidence of any bias although it is difficult to infuse bias into a software manual.","relevance_rating":4,"relevance_review":"The content in this book is very current and certainly relevant but as I mentioned in the previous section I would hope the author would be able to update as new additions or versions of the software are developed. Much of the material or the processes covered in the book are fairly standard and I believe will not become obsolete at least not in the near future. Generally with the development of new Microsoft programs, minor changes such as the location of the tab or other tool or the addition of minor functionalities seem to be about the norm. I don't suspect it would be very difficult than to update this textbook to reflect those minor changes. The exception, of course, would be if a completely revamped version of the program was developed. I think back to the rollout of Microsoft Vista and how different Vista was from previous operating systems. While most will agree that Vista was not a good product, much of the consternation resulted from the drastic differences that existed with the new rollout.\n\nAgain, spreadsheet software, whether it be Excel or a Google worksheet generally maintain standard functionalities so updating a book such as this should be terribly difficult.","clarity_rating":5,"clarity_review":"I think this book is extremely clear and how it is written and in how the material is laid out. There is an appropriate blend of text, listed instructions and graphics along with appropriate hyperlinks that allow for ease of navigation within the document. I think this is certainly appropriate for an online text book and I think most students would find this to be very user-friendly. Again, as I mentioned in my original narrative beginning of this assessment, one of the things I particularly like about this book is that it is written in a simple and easily understandable or met such that even the most novice of computer users could follow along and master the skills and concepts covered. I think this is a real competitive advantage with this book whether it is being used as a textbook as part of a formal class or if it was being used as a textbook to serve as reference material. Again, adding a table of contents and a glossary and/or Index at the end would make the book complete.","consistency_rating":5,"consistency_review":"This textbook seems very consistent in how it's formatted and it is difficult to see any variations in either chapter layout, writing style or level of detail from the beginning to the end. The terminology is extremely basic and clear which again makes this textbook ideal for both the novice or the more advanced learner to use as a reference source. I also particularly like the starter files and the links used to access the starter files really blending the chapter material to actual worksheets.","modularity_rating":5,"modularity_review":"This is a particularly important formatting issue for me because I understand that many students don't necessarily read a textbook from page 1 to the end and given that this textbook has 407 pages I find it highly likely they would do so here. For example, in section 4.41 could easily understand that this section is about using charts or integrating charts with Microsoft Word and Microsoft PowerPoint and it is not imperative that one have just finished reading the previous section to be able to refer to the section and very quickly learn how to use charts in this format. Again, that makes the reference capability of this textbook extremely important. ","organization_rating":5,"organization_review":"The organizational flow of this textbook is appropriate, especially for an entry-level textbook. It begins with the most basic elements of using Microsoft Excel such as how to open the program or even where to find the program in the start menu. You may be surprised to find the number of students who, when setting down to a computer for the first time, cannot figure out how to open a Microsoft program unless that program specifically has an icon on the desktop. This author starts the very basics in getting students to be able to understand how to even get the program open where to look for it. The text then, at an appropriate pace, develops the students understanding of Excel in a very thorough yet realistic manner. There is little doubt that, again based on the organizational structure of the book, beginning students who have no experience with Excel and maybe even feel very uncomfortable with computers in general, will find the pace appropriate for any level of expertise.","interface_rating":5,"interface_review":"I found no navigational problems. The links, more specifically the hyperlinks, seem to work appropriately and all of the Excel links were present.","grammatical_rating":5,"grammatical_review":"Perfect!","cultural_rating":3,"cultural_review":"It's really difficult to answer this in terms of cultural relevance technology textbook that is being used to develop the skill set so there is very little cultural relevance that should be evaluated.","overall_rating":9,"overall_review":"In summary, I find this book to be an excellent tool that can be used in either classroom or in a reference setting. When I was trying to decide on which book to review, this book stood out because, at least initially, I noticed the graphics and I noticed a very clear sustained how to format of the chapter sections. It is highly likely that I would use this book in future classes.","created_at":"2017-02-08T18:00:00.000-06:00","updated_at":"2017-02-08T18:00:00.000-06:00"},{"id":1258,"first_name":"Veronica","last_name":"Gibson","position":"Assistant Professor","institution_name":"Virginia State University","comprehensiveness_rating":4,"comprehensiveness_review":"Very good outline/table of content layout and coverage of basic skills needed.","accuracy_rating":3,"accuracy_review":"Unable to check accuracy for Assignments and Test sections for each chapter (was not able to open).","relevance_rating":5,"relevance_review":"Content is not considered obsolete and could be quickly updated with just changing numbers and wording on Assignments \u0026amp; Test sections for each chapter.","clarity_rating":5,"clarity_review":"I see no issues with clarity.","consistency_rating":5,"consistency_review":"I see no issues with consistency.","modularity_rating":5,"modularity_review":"The text was broken down into appropriate skill sets for the reader to grasp.","organization_rating":5,"organization_review":"I am very pleased with the books' organization/structure/flow.","interface_rating":4,"interface_review":"Images were a little distorted but not to the point of being unreadable.","grammatical_rating":5,"grammatical_review":"I did not see any issues with grammar.","cultural_rating":4,"cultural_review":"I am not aware of any issues with cultural relevance in this text.","overall_rating":9,"overall_review":"I could not open the Assignments and Tests links to check visually and to go through instructions assigned to the assessments.  I \nI would like to see a comprehensive Assignments \u0026amp; Tests (covering all chapters).\nOverall, I am very pleased with the content, organization, modular breakdown, and the basic skill sets covered.","created_at":"2017-06-20T19:00:00.000-05:00","updated_at":"2017-06-20T19:00:00.000-05:00"},{"id":1561,"first_name":"Walter","last_name":"Lambert","position":"Adjunct","institution_name":"Metropolitan State University","comprehensiveness_rating":5,"comprehensiveness_review":"This reviewer’s interest in this text is as a detailed self-paced supplement for students studying business and finance.  All of the Excel topics related to those studies are included in a sequence and format that would allow students to review established skills and learn new skills using a split computer screen and a learn by example mode.   The detailed hyperlinked Table of Contents was more than adequate for finding search topics.\n\n","accuracy_rating":5,"accuracy_review":"There are too many versions of Excel in daily use to expect a single book to be completely accurate with items such as screen shots and still be practical.  The various versions, however, are close enough to each other to allow a student to pick up the necessary skills while accommodating to whichever version of Excel is available.  Otherwise, this text is an accurate tutorial for expanding a student’s skill set.\n","relevance_rating":4,"relevance_review":"This text is highly relevant to the computational requirements of the business and finance courses of interest to this reviewer.  Recent press releases imply that future versions of Excel might be of even greater use.  Longevity is another matter.  The continual updating of Excel within and between platforms will make this text too outdated in a few years unless periodic updating is maintained.  \n","clarity_rating":5,"clarity_review":"This text is sufficiently clear by style and detailed content to allow students to master Excel on their own.  This is particularly important to students who need to upgrade their Excel skill set in parallel with handling coursework for which Excel is a necessary support.  \n","consistency_rating":5,"consistency_review":"The nature of the topic imposes a high degree of consistency.  The clear, detailed format used for skill building accommodates to the inherent consistency of the subject matter in a useful manner that supports strong self-learning.\n\t\n","modularity_rating":4,"modularity_review":"Modularity, in terms of self-standing sections and subsections, is limited by the need to learn various sub-skills in sequence.  Introductory material needs to be mastered before more advanced topics can be addressed.  The result is that early chapters need to be studies in sequence, but later chapters can be rearranged or skipped depending on the needs of the supported course.\n","organization_rating":5,"organization_review":"The book’s organization follows the logical sequence of skill building in Excel.  Therefore, an individual learner should start at the front and work to the back spending time and effort in inverse proportion to existing Excel skill levels.  This reviewer tested this strategy and was pleased with the results.  \n","interface_rating":5,"interface_review":"User interface for the reviewed version of this text appears to depend on the user’s computer (Mac or PC), on which version of Excel is available, and on which format is selected for reading the book.  This reviewer used the online format rather than the pdf format on a 2008 iMac, for example, because the links to data files worked with the online format but not with the pdf format.  Other than that, the user interface for both formats were free of distortions and distractions.  This would facilitate using a split screen on which both the text and example exercises could be displayed together.  This is a particularly effective method for Excel skill building.  Using dual screens is even better.\n","grammatical_rating":5,"grammatical_review":"No spelling or grammar errors were recognized by this reviewer.\n","cultural_rating":5,"cultural_review":"This textbook is cultural neutral.  \n","overall_rating":10,"overall_review":"It would be convenient to mention somewhere in the early sections that Mac users might want to set a keyboard preference for using function keys as standard function keys so many of the shortcuts such as stipulating absolute references are easy to do.  It might also be helpful to mention that most of the text’s material applies to other popular spreadsheet programs including recent versions of Excel for the Mac, OpenOffice, LibreOffice, and Google Sheets, recognizing that differences in screen layout and maybe the availability of some formulas and commands might require a small degree of translation from one application to another by the learner.  This reviewer will likely recommend this text to future classes as a convenient Excel review tool.   \n","created_at":"2018-02-01T18:00:00.000-06:00","updated_at":"2018-02-01T18:00:00.000-06:00"},{"id":1790,"first_name":"Beth","last_name":"Bjerregaard","position":"Professor","institution_name":"UNC-Charlotte","comprehensiveness_rating":5,"comprehensiveness_review":"The book is fairly comprehensive for a beginning book.  I would not expect it to cover much more.  The table of contents clearly describes the topics covered in each chapter. ","accuracy_rating":4,"accuracy_review":"The book seems accurate.  I did not see any issues.  ","relevance_rating":3,"relevance_review":"The version of excel is a bit dated and the text focuses on the Windows version of excel.  I was still able to work through most of the examples and the information presented is not really version specific, so most of the information should be alright","clarity_rating":4,"clarity_review":"The book was easy to follow.  Things were well explained and the authors provided breakout boxes and screen shots to help the reader follow. ","consistency_rating":5,"consistency_review":"The terminology was consistent and each chapter followed a consistent pattern.","modularity_rating":4,"modularity_review":"The text flows easily from section to section.  Many of the sections could be assigned independent of the others, however, due to the nature of the material, you will need to understand the beginning chapters before tackling the later chapters. ","organization_rating":5,"organization_review":"The text was organized in a logical manner that was easy to follow. ","interface_rating":4,"interface_review":"I did not have any difficulties navigating the text.  The screenshots were helpful and rendered fine. ","grammatical_rating":5,"grammatical_review":"I did not find grammatical errors.","cultural_rating":5,"cultural_review":"There was nothing offensive.  Cultural sensitivity is not really relevant.","overall_rating":9,"overall_review":"I think the book would be useful for an introductory class in Excel or for a supplement in a class using Excel.  I liked the fact that each of the chapters provided data for the students to follow along with the exercises and had summary practice exercises for students. ","created_at":"2018-02-01T18:00:00.000-06:00","updated_at":"2018-02-01T18:00:00.000-06:00"},{"id":1886,"first_name":"Fay","last_name":"Gallacher","position":"Senior Advisor","institution_name":"The Open Univeristy","comprehensiveness_rating":5,"comprehensiveness_review":"The book is covering all of the essential areas which a person will need when starting to use Excel. ","accuracy_rating":5,"accuracy_review":"I have not come across any errors within the book. ","relevance_rating":5,"relevance_review":"The content is based on Excel 2016 which is the most current package. The only issue is that this will need to be reviewed each time a new version of MS Office is released. ","clarity_rating":5,"clarity_review":"It is writing in plain language which is easy to understand. ","consistency_rating":5,"consistency_review":"The text remains consistent throughout.","modularity_rating":5,"modularity_review":"The sections are presented in a logical order and items are easy to find within specific categories. ","organization_rating":5,"organization_review":"The structure has been well thought out and laid out in the right way. ","interface_rating":5,"interface_review":"No interface issues which I could identify. ","grammatical_rating":5,"grammatical_review":"No errors found.","cultural_rating":5,"cultural_review":"Not applicable in the context of Excel. ","overall_rating":10,"overall_review":"Very good books and facility to have available. ","created_at":"2018-02-01T18:00:00.000-06:00","updated_at":"2018-02-01T18:00:00.000-06:00"},{"id":2212,"first_name":"Mindy","last_name":"Bean","position":"Faculty","institution_name":"Linn-Benton Community College","comprehensiveness_rating":5,"comprehensiveness_review":"This book covers the basics of Microsoft Excel 2016. It includes all the basic skills necessary to create most documents in excel. It uses the terminology well so it can be translated precisely. The practical uses of logical and lookup functions, charts, tables, and PivotTables.","accuracy_rating":5,"accuracy_review":"The book is accurate, the modern take on the assignments that are logical in career application makes it a good addition to any course needing to teach Excel to first-timers.","relevance_rating":3,"relevance_review":"Microsoft Excel updates on a trend every three years. It usually takes most businesses/schools a few years before they fully adapt to a newer version. This will stay updated for a two years at least, depending on how different the newer version is.","clarity_rating":5,"clarity_review":"The books purpose is to introduce Microsoft Excel to a first-time user. Students can learn Microsoft Excel from the learn guide with the program, but this text teaches Excel with its most common practical uses. It expands more on each application or function it reviews within its section.","consistency_rating":5,"consistency_review":"The book uses consistent language that makes it easy to follow.","modularity_rating":5,"modularity_review":"This is actually one of the only pieces of work I have been able to find where it teaches Microsoft Excel 2016, that makes it easy to divide into sections. A lot of work out there has each assignment build up slowly for at least 10 or more pages. This keeps assignments clear and concise but also using different skills.","organization_rating":5,"organization_review":"The ideal method of any work written for Microsoft Excel 2016 is that it slowly introduces every basic functionality of uses. The text does a nice job of moving through a little quicker to get to the practicality of using the functions.","interface_rating":4,"interface_review":"The visuals are useful in the work, since it can show where to go from time to time. I did have issues scrolling through and having pages go blank. I would have to re-scroll multiple times back and forth to get the page to show up. The pictures when they showed did a nice job of showing exactly where you need to go to understand how to do a certain function.","grammatical_rating":5,"grammatical_review":"I did not find any grammatical errors in the book.","cultural_rating":5,"cultural_review":"There is no culturally insensitive or offensive material in this book. The book is written well to translate.","overall_rating":9,"overall_review":null,"created_at":"2018-06-19T19:00:00.000-05:00","updated_at":"2018-06-19T19:00:00.000-05:00"},{"id":3560,"first_name":"Jason","last_name":"Lucas","position":"Associate Director","institution_name":"Radford University","comprehensiveness_rating":5,"comprehensiveness_review":"This book is very comprehensive for all MS Excel basics.  It covers basic formatting, formulas, conditional formatting, PivotTables, and even shortcuts.  I have used MS Excel and taught MS Excel for over 20 years.  This book covers all basics I would cover in a first and second semester MS Excel course.","accuracy_rating":4,"accuracy_review":"All the text appeared accurate but I was unable to check data files and data file names.  Some images are unable to be viewed clearly in the book.  It is not crucial to the text but impossible to verify accuracy.","relevance_rating":4,"relevance_review":"This book focuses on MS Excel 2016.  It was written in 2017.  Currently MS Excel 2019 is available, soon to be something even newer.  MS Excel does not change that much year to year so this book is still fairly relevant.  It will not be relevant in 5 years but for now it is still well worth utilizing.  This is at no fault to the publishers of this book - no books written on an always updating software can be 100% relevant and up-to-date.","clarity_rating":5,"clarity_review":"The book is quite clear and easy to navigate.  Chapters are well defined with terms, figures, and important terms are clearly marked and bold.  By the nature of the book it can be somewhat unclear navigating between text and the actual software on a computer but again that is at no fault to the textbook.","consistency_rating":5,"consistency_review":"The textbook uses the exact same format and terminology definitions throughout.  The figures and directions are consistent throughout each chapter.  The assignments and tasks are clearly numbered for each chapter.  Very easy to follow throughout the textbook.","modularity_rating":5,"modularity_review":"The text flows easily from chapter to chapter and from section to section in each chapter. The textbook uses scaffolding to build the student's knowledge and skill set from each chapter to chapter and each section to section within each chapter.  Many other texts jump too quickly into advanced MS Excel tasks without building a knowledge base.  This textbook scaffolds skills at an appropriate pace for a beginner.","organization_rating":4,"organization_review":"The text is organized easily from chapter to chapter and from section to section in each chapter. The textbook uses scaffolding to build the student's knowledge and skill set from each chapter to chapter and each section to section within each chapter. This textbook is well organized for a beginner working through the entire book.  It lacks the ability to easily focus on one particular skill.  The table of contents does not fully designate all that each chapter covers.  This may be difficult to locate a particular skill or task, i.e. PivotTable, without using the appendix to find multiple entries.","interface_rating":3,"interface_review":"The text is perfectly clear and easy to read.  Some images are blurred or too dark to see exactly what the student should have on their MS Excel spreadsheet.  This contains many charts, graphs, and images.  The issue pertains to approximately 10% of the images.","grammatical_rating":5,"grammatical_review":"There are no apparent grammatical errors.  Multiple images, figures, and charts use abbreviations.","cultural_rating":5,"cultural_review":"Cultural references do not apply to this textbook on MS Excel.  The examples used in the text appear to be from a wide range of gender, race, and ethnicity.","overall_rating":9,"overall_review":"This is a very thorough and comprehensive textbook for beginning MS Excel.  The book is easy to follow and scaffolds skills at an appropriate pace for a beginner.  The only downside to the book is the quickly dated material.  This is the case with all textbooks pertaining to software.  I would see no issues using this text for a first and second semester MS Excel course.  Unfortunately I could not review the data files for content, clarity or accuracy.","created_at":"2020-01-31T20:52:59.000-06:00","updated_at":"2020-01-31T20:52:59.000-06:00"},{"id":3770,"first_name":"Nikki (Felecia)","last_name":"May","position":"Assistant Professor","institution_name":"LSUE","comprehensiveness_rating":5,"comprehensiveness_review":"This book is detailed, comprehensive, and teaches concepts in a step-by step manner. All menus and functions are covered in detail.","accuracy_rating":5,"accuracy_review":"I found the content to be accurate and error-free.","relevance_rating":5,"relevance_review":"The content is based on Excel 2016, but still applies to the current version. I completed the tasks using Excel 2019 and didn't have any issues following along. As newer versions of Excel are released, the book would have to be reviewed to make sure there aren't substantial changes.","clarity_rating":5,"clarity_review":"The step-by-step instructions are very clear. Terms and concepts are simply explained. Illustrations are used extensively and are very helpful.","consistency_rating":5,"consistency_review":"The book is consistent throughout.","modularity_rating":5,"modularity_review":"Content is introduced followed by hands-on steps for the user to apply what was discussed. This is done in small sections and is easy to grasp, especially for beginners.","organization_rating":5,"organization_review":"The topics are organized in a logical, clear way. There are downloadable data files for the student to practice each skill. The content and exercises are easy to follow.","interface_rating":5,"interface_review":"Illustrations with labels, tables, text boxes, and main text are displayed well. No interface issues seen.","grammatical_rating":5,"grammatical_review":"No errors found.","cultural_rating":5,"cultural_review":"The examples are nondiscriminatory.","overall_rating":10,"overall_review":"This is a very good book for beginners. Personally, I use a lot of keyboard shortcuts, and this book does a great job of presenting keyboard shortcuts throughout the book. I would like to suggest having an appendix that lists all of the keyboard shortcuts that were presented throughout the book.","created_at":"2020-04-29T09:36:15.000-05:00","updated_at":"2020-04-29T09:36:15.000-05:00"},{"id":3845,"first_name":"Jerome","last_name":"Socolof","position":"Associate Professor","institution_name":"Massachusetts College of Liberal Arts","comprehensiveness_rating":5,"comprehensiveness_review":"This book covers the ins and outs that all but the most advanced users of Excel will need. For a fairly succinct text, it establishes a sound foundational knowledge of the program, including formulas, formatting, conditional formatting, and shortcuts. All of this information is structured such that a new user could conceivably be making conditionally-formatted charts with ease and confidence by the time they are done with the book.","accuracy_rating":5,"accuracy_review":"The content was accurate and error-free as best as I can tell.","relevance_rating":5,"relevance_review":"This text is written for users of Excel 2016, but a newer edition (Excel 2019) has come out since its publication. However, because the design of the program and the core functions don't change too much from one edition to the next, I had no trouble following along and completing all of the exercises as written in Excel 2019. It is conceivable that a future iteration of the program may require an update of the pictures demonstrating where various features are located, but otherwise, this text looks to be relevant for a good long while.","clarity_rating":5,"clarity_review":"The prose is clear throughout and uses appropriate terminology without being overly jargon-y. The procedures included in the text are both written as step-by-step instructions and demonstrated with well-labeled pictures. The clarity of the text is akin to having a knowledgable and amiable Excel user sitting next to you and helping you figure it out.","consistency_rating":5,"consistency_review":"Terminology, formatting, and even chapter structure are consistent throughout.","modularity_rating":5,"modularity_review":"Each chapter is a clearly delineated and sequentially structured topic unto itself, and each is then subdivided into sections that explain and demonstrate concepts relevant to the chapter topic. In the case of these longer sections, they are themselves subdivided so that one could easily pluck a particular function of the program out to share with students and the students would not feel as though they were missing out.","organization_rating":5,"organization_review":"The topics in the text are presented in a logical, clear fashion that uses previous concepts to build up to new ones. Rather than a reference text, this is built as a teaching text which will build a skill.","interface_rating":5,"interface_review":"The text does not seem to have any interface issues. Navigation is a snap, images rendered well on both a laptop and a phone, and the display is clean and easy to read.","grammatical_rating":5,"grammatical_review":"There are no evident grammatical errors.","cultural_rating":5,"cultural_review":"One would not think that a book on using Excel would be a prime example of cultural sensitivity, but the example names and businesses used throughout reflect a wide array of cultural backgrounds. It is a low-key thing to include, but it is a very important inclusion.","overall_rating":10,"overall_review":"This is an incredibly thorough and well-structured book that can take a new user from 0 to 60 by the end. This would be a great addition to any intro-level finance, accounting, or management survey class so that students have a strong base level of familiarity with Excel before starting in classes for which it is a necessity. Highly recommended!","created_at":"2020-05-27T13:24:36.000-05:00","updated_at":"2020-05-27T13:24:36.000-05:00"},{"id":4111,"first_name":"Eunju","last_name":"Lee","position":"Assistant Professor","institution_name":"University of Massachusetts Lowell","comprehensiveness_rating":5,"comprehensiveness_review":"This book is comprehensive and well-organized with detailed explanations and screenshots. Learning Objectives at the beginning of each section helps readers understand the key topics of the section, and useful tips are additionally provided in each chapter through Integrity Check, Skill Refreshers, and Key Takeaways. Practice exercises at the end of each chapter are well presented with datasets, leading students to check their understanding and review what they learned. All chapters are connected smoothly so that students happen to acquire solid knowledge by the time they finish reading the book. Also, it describes functional differences between different Excel versions, which is very useful for beginners. Overall, this book is recommended for beginner excel classes or students who want to learn Excel without taking classes.","accuracy_rating":5,"accuracy_review":"The content is accurate. I have not found any errors throughout the book.","relevance_rating":4,"relevance_review":"The book is based on Excel 2016, but the content is still applicable to a newer version (Excel 2019). I have not found any issues reviewing this book with a slightly older or newer version of Excel. This book also contains helpful explanations on differences between different versions. However, charts and datasets need to be updated with recent dates and figures.","clarity_rating":5,"clarity_review":"All examples and explanations are clear and easy to follow.","consistency_rating":5,"consistency_review":"The content is consistent within and across the chapters. Concepts and applications are clearly explained step by step. All related topics are well organized under the same umbrella.","modularity_rating":5,"modularity_review":"The book categorizes basic concepts and their practical applications independently as well as organically. All chapters and sections flow well, so students do not need to waste time going back and forth unnecessarily.","organization_rating":5,"organization_review":"Again, the book is well-organized and reads well. Even students who have not been exposed to Excel before can easily learn it with this book.","interface_rating":5,"interface_review":"I have not found any interface issues. The text and figures are presented neatly.","grammatical_rating":5,"grammatical_review":"No grammatical errors were found.","cultural_rating":5,"cultural_review":"I have not found any cultural sensitivity issues in this book.","overall_rating":10,"overall_review":"Overall, this is a well-structured excel book for beginners. Although the book introduces all useful shortcuts throughout, a summary table containing all the shortcuts will be beneficial for students and instructors who do not want to read back and forth when looking up a specific key. Also, there are several alternative ways of completing a task in Excel. For example, I can calculate the sum of a and b by typing “=a+b” or using the sum function. If the book enumerates these alternative ways for a certain goal and further explains differences among the approaches if any, it will enhance readers’ ability to use different approaches flexibly. The inclusion of a glossary will give readers easy access to specific terms.","created_at":"2020-06-27T23:45:58.000-05:00","updated_at":"2020-06-27T23:45:58.000-05:00"},{"id":4281,"first_name":"Micheline","last_name":"Al Harrack","position":"Visiting Faculty","institution_name":"Marymount University","comprehensiveness_rating":5,"comprehensiveness_review":"This textbook covers basic Excel topics relevant for an introductory spreadsheet course. It is well produced. It is designed for students freshly exposed to excel/spreadsheets or needing a review. It can also be incorporated as a reference book in Statistics courses. The six chapters cover the basics of Excel necessary for a student pursuing a Bachelor's degree or for professionals needing to refresh their skills. A table of contents lays out the topics clearly. Definitions and summaries are included in each chapter where relevant. No glossary is present but it does not impact the value or relevance of the book.","accuracy_rating":5,"accuracy_review":"The book covers the different topics accurately and concisely. It is cleanly written with no fillers.","relevance_rating":5,"relevance_review":"This book is still relevant. Even though it references Excel 2016 however, the functionalities are similar in different versions of Excel. If any updates are needed later, they would be easy to incorporate or add. Probably, chapter practices or assessments can be updated after few years or some alternative ones included.","clarity_rating":5,"clarity_review":"All content is clear and easy to follow and read. Any jargon used is defined and simplified for the readers with visual aids as applicable.","consistency_rating":5,"consistency_review":"The framework is consistent as well as the design and terminology used.","modularity_rating":5,"modularity_review":"The textbook cab be easily broken down into smaller topics that can be incorporated into an introductory Excel course or a Statistics Course. It is clearly labeled with the text flowing easily. The Instructor can reorganize the units to fit into their course and subject.","organization_rating":5,"organization_review":"This book is well organized. It starts with an introductory overview chapter, then covers formulas, functions, charts, and tables in subsequent chapters. Each chapter starts with well defined learning objectives, then covers each topic in specific sections with examples and step-by-step tutorials. Shortcuts definitions and instructions are provided within each chapter in the relevant section. Multiple data files are offered for homework/practice. Each chapter ends with a practice exercise and a scored assessment.","interface_rating":4,"interface_review":"The interface is free from errors. Charts, graphs, and tutorials are clear, readable and understandable. The book can benefit from an automatic Table of Contents to facilitate reading and switching between different chapters and sections, instead of scrolling or looking for a page number. However, this is a minor issue.","grammatical_rating":5,"grammatical_review":"The book is free from grammatical errors. The style is sharp and clean. It is easy to read and understand. Terminology used is defined in plain English.","cultural_rating":5,"cultural_review":"The book is culturally relevant. No insensitive content was found within. Examples provided are universal and in no way offensive.","overall_rating":10,"overall_review":"The data files provided are an excellent companion for a hands-on introductory course. While time-saving, they provide well prepared material for in-class use.","created_at":"2020-07-31T13:50:00.000-05:00","updated_at":"2020-07-31T13:50:00.000-05:00"},{"id":4392,"first_name":"Robin","last_name":"Gilcrist","position":"Associate Professor","institution_name":"University of Alaska, Southeast","comprehensiveness_rating":5,"comprehensiveness_review":"The text covers to each topic thoroughly and with tips for PC and Mac users. The glossary is helpful for getting to specific content quickly.  Each chapter builds on the prior chapter, providing an excellent sequence for learning the program. This book is a good resource for anyone who is new to using Excel as well as for those who need a refresher.","accuracy_rating":5,"accuracy_review":"To the best of knowledge, the book is accurate and unbiased.","relevance_rating":4,"relevance_review":"The only reason to give this book a 4 rating in relevance has nothing to do with the content but more with the changes that occur as programs are updated. This is always a problem when teaching software programs.  Although Excel has not change significantly over the years this is a 2019 version that will need to be updated as the program is updated.","clarity_rating":5,"clarity_review":"The authors have done a great job of using text and screen capture to add clarity and provide accurate information. I appreciate this style of guidance and so do my students.  This is as close to using a video tutorial as you can get with a text book.  The only jargon used in the text is that which is directly related to the program and this is carefully explained at each occurance","consistency_rating":5,"consistency_review":"Very consistent layout from chapter to chapter.  The terminology is also consistent, as far as I could tell from the overview I completed.","modularity_rating":5,"modularity_review":"The modules are easy to follow and are in a sensible order for the learner.  Each chapter has good written descriptions augmented with screen captures that provide scaffolding of skills as the learner goes from one chapter to the next. It will be an excellent resource for any course that requires the use of Excel since each chapter can basically stand alone.","organization_rating":5,"organization_review":"The book is organized in a logical order.  The text is easy to read, clear and concise, and uses screen captures to illustrate the skills being introduced. The combination of text and illustration allow for easy searching for specific commands or functions.","interface_rating":5,"interface_review":"I found no issues with the navigation, or distortion of images and charts. There are no distracting images or text that would cause confusion for the reader.","grammatical_rating":5,"grammatical_review":"I found no grammatical errors.","cultural_rating":5,"cultural_review":"The text is not culturally insensitive, however this not the type of text that offers any opinion or views on inclusion.","overall_rating":10,"overall_review":"This text will be an excellent resource for many different disciplines. The construction technology program requires an estimating course for which this text will be very beneficial to beginning students who will need to use excel. Thank you for making this an open resource. I know the students will be grateful for the guidance, and for not having to spend additional funding on yet another textbook.","created_at":"2020-11-18T18:07:54.000-06:00","updated_at":"2020-12-16T15:51:46.000-06:00"},{"id":4685,"first_name":"Mary","last_name":"Lebens","position":"Assistant Professor","institution_name":"Metropolitan State University","comprehensiveness_rating":4,"comprehensiveness_review":"This book is a fairly comprehensive overview of Excel for beginning students. I would like to see an expansion of the functions and formulas to include a few more commonly used functions and formulas. It would also be helpful to include a chapter on how Excel is used for reporting in the workplace and how to create a dashboard using the charts in Excel.","accuracy_rating":5,"accuracy_review":"The step-by-step procedures for using Excel and the practice labs at the end of the chapter were highly accurate. I used this text in my course with thirty students, and usually students discover quite a few errors that I've missed in textbooks. This was not the case with Beginning Excel, however. No students reported errors, which was amazing.","relevance_rating":5,"relevance_review":"The authors have clearly made an effort to update this textbook to keep is relevant as new releases of Excel occur. Software textbooks are challenging to keep relevant, and the authors have done an excellent job of revising this textbook for the new version of Excel 2019.","clarity_rating":5,"clarity_review":"This textbook describes how to use Excel in a very readable style. The chapters are short and to-the-point. This book is free of the unnecessary fluff that pads a lot of the expensive textbooks on Microsoft Office. The technical terminology used is appropriate for beginning students.","consistency_rating":5,"consistency_review":"The book is highly consistent in terms of how the Excel terminology is used. The framework is consistent throughout the book. For example, a small icon is used throughout the book to indicate special steps for Mac users. The Excel screenshots are presented in a consistent manner which makes it easier to complete the labs.","modularity_rating":5,"modularity_review":"The text is well-organized into smaller modules to make it easier for students to digest. The blocks of text are concise, clearly labeled, and illustrated with screenshots from Excel to help students understand the concepts described in the text.","organization_rating":4,"organization_review":"The topics in the textbook are presented in a logical fashion within the chapters. I would recommend covering workbooks with multiple worksheets earlier in the text than the final chapter, since this topic is easier than pivot tables, formulas, and functions, which are covered early in the book. However, since this book is an eBook, I found it easier to assign chapters \"out-of-order\" for my students since I could include links to the chapters in the course schedule.","interface_rating":5,"interface_review":"The interface for the textbook works well, and seems to be completely free of navigation issues. The Table of Contents on the left side of the screen contains convenient links to the chapters and sub-chapters, making it easy to navigate the textbook.","grammatical_rating":5,"grammatical_review":"I did not find an grammatical errors in this textbook. Overall, the book seems to be proofread thoroughly and free of any significant typos. This is important for a software textbook, since small mistakes in the labs can make it difficult for students to complete their work.","cultural_rating":5,"cultural_review":"There was nothing in the textbook that seemed culturally insensitive or offensive. Since it is a software-based book, there isn't a discussion of social issues, such as race or ethnicity, in this textbook. The spreadsheets that are provided use real-life data examples that students from a variety of backgrounds may find familiar, like calculating a monthly budget or a car payment.","overall_rating":10,"overall_review":"I used this textbook to provide review material for students in a beginning data analytics course, so that they could brush up their Excel skills prior to attempting more challenging data analysis assignments. The book worked very well in that context. Students had positive feedback about this textbook and appreciated being able to access the textbook for free.","created_at":"2021-03-09T09:39:44.000-06:00","updated_at":"2021-06-01T11:09:31.000-05:00"},{"id":4773,"first_name":"Kris","last_name":"Ball","position":"Associate Professor","institution_name":"Kansas City Kansas Community College","comprehensiveness_rating":5,"comprehensiveness_review":"The text is a good, comprehensive review of beginning Excel features, including fundamentals, math, formulas, functions, logical and lookup functions, charts, tables, and working with multiple worksheets. The book contains instructions for Windows and Mac users.","accuracy_rating":4,"accuracy_review":"The book incorporates images from Excel 2016 /2019. The icons have been updated in Office 365, so the instructor should keep that in mind as it will appear slightly different for students using Office 365.","relevance_rating":5,"relevance_review":"The material is up-to-date and the problems are timeless and relevant to students. As noted earlier, the icons used in illustrations match Excel 2016/2019. They are basically in the same locations as Office 365, but they may appear different to the students.","clarity_rating":5,"clarity_review":"I found the text to be straight-forward and clear, and the instructions were precise and accurate. The reading level is appropriate for high school or post-secondary students.","consistency_rating":5,"consistency_review":"The chapters follow a consistent format and are easy to follow. Instructions are presented for both Windows and Mac users without feeling too bulky.","modularity_rating":5,"modularity_review":"Chapters are further subdivided into sections which are easy to follow and allow for multiple starting and stopping points. The material is organized with all relevant content contained in a section, without the need to refer to other parts of the book.","organization_rating":5,"organization_review":"The text follows a logical and direct pathway, with appropriate material grouped together. The earliest chapters explain the ribbon tasks from left to right, and offers tips on all functions.","interface_rating":5,"interface_review":"The text is not overloaded with excess material--it presents information in a direct manner, without excess data to confuse the lessons.","grammatical_rating":5,"grammatical_review":"No grammatical errors were detected.","cultural_rating":5,"cultural_review":"No culturally insensitive or offensive material were evident. The student and employee names could have been more diverse.","overall_rating":10,"overall_review":"This would be a good text for students with no Excel experience. It is easy to follow and filled with appropriate activities for gaining knowledge and skills in beginning Excel.","created_at":"2021-04-14T19:56:58.000-05:00","updated_at":"2021-04-14T19:56:58.000-05:00"},{"id":5044,"first_name":"Maggie","last_name":"Schlerman","position":"Associate Professor of Accounting","institution_name":"Central College","comprehensiveness_rating":5,"comprehensiveness_review":"The concepts covered range from beginner to intermediate and are appropriate for undergraduate coursework. However, the online version does not have an index or glossary, both of which would be helpful for a learner who may be unfamiliar with the terms used in the text. Although there is a search function that acts like an index, it does not take the student directly to the reference (it goes to the top of the section).","accuracy_rating":5,"accuracy_review":"Chapters 5 and 6 had a few errors that I suspect happened when updating to Excel 2019. In chapter 5, the screenshots for the pivot table don’t match the correct values while in progress, although the final screenshot does show the correct totals. Also, in chapter 5 the reader is told to place an image in the upper left corner, but the correct screenshot in the text is in the upper right corner. In chapter 6, the text gave some check figures that did not tie out with the totals from the data given. Since the data file for chapter 6 was called ‘Data File-New,’ the check totals likely did not get updated when a new data file was created. None of these would keep me from using this book, but I would point them out to students to decrease their frustration level.","relevance_rating":5,"relevance_review":"This text will likely need to be continually updated as new versions of Excel are released. However, it appears the authors are doing a great job of continually updating.","clarity_rating":4,"clarity_review":"In general, the instructions are clear and straight-forward. There were a few times that extra explanation would have been helpful. For example, the text didn’t explain what TRUE and FALSE means in VLOOKUP instructions until Chapter 5. Before that, the reader was simply told to use one or the other without an explanation. There were several instances in which instructions didn’t match with given data sets and/or screenshots. For example, the reader was asked to update a chart with a title that did not yet exist, and several screenshots included formatting and modified chart elements that weren’t explained. When asked to remove duplicates from a table, the instructions given did not produce the expected result. I had to use a different method to remove the duplicates, so I believe there was an instruction missing.","consistency_rating":5,"consistency_review":"The text is very consistent in terminology. The textbook is not consistent about using the same method to complete a task. For example, at least four ways to create a footer are introduced. This is ideal, as awareness of multiple methods is important in finding ways to complete unfamiliar tasks.","modularity_rating":5,"modularity_review":"This could be easily split up into smaller modules and taught in a different order. As other reviewers have noted, modularity is somewhat decreased because many of the skills taught scaffold on each other. In a future version, perhaps including prerequisite skills at the start of each chapter or section might assist with modularity.","organization_rating":5,"organization_review":"I consider the content in chapter 6 to be introductory, so I would include it earlier in the book. However, this is a personal preference.","interface_rating":5,"interface_review":"The table of contents is easy to navigate and the data sets are located within the text exactly when needed.","grammatical_rating":5,"grammatical_review":"No grammatical errors noted.","cultural_rating":5,"cultural_review":"No insensitive/offensive examples noted. Data sets often included names from many ethnicities and backgrounds.","overall_rating":10,"overall_review":"I'm very happy with the quality and organization of the book. Some of my comments are probably pretty nit-picky, but I tried to do this as a student without much Excel experience. I've been the frustrated student trying to self-study before, so I empathize! I plan to incorporate this content into my classes.","created_at":"2021-06-04T14:51:49.000-05:00","updated_at":"2021-06-04T14:51:49.000-05:00"},{"id":33418,"first_name":"Geethalakshmi","last_name":"Shivanapura Lakshmikanth","position":"Assistant Professor","institution_name":"Emporia State University","comprehensiveness_rating":5,"comprehensiveness_review":"The textbook is comprehensive enough for learners who are learning Excel for the first time, just as the textbook is intended to be. The pictures along the way are a big plus for self- learners and students. The students however need to be reminded that as the version of Excel changes, the pictures of actual pulldown menus or tabs might look different. But, that is common with any textbook that deals with a software tool.","accuracy_rating":5,"accuracy_review":"The book's accuracy is good. Some places where Pivot Tables are explained need some work.","relevance_rating":5,"relevance_review":"It is highly relevant, as Excel is highly multi-disciplinary and the content of this textbook addresses the many facets of application areas with their examples.","clarity_rating":5,"clarity_review":"It is definitely clear with the pictures and transitions explained clearly in supporting text. A downloadable data set provided with this text with additional examples for exploration beyond the references to the textbook examples would have made it more clear. Also, another improvement suggestion is to add a few points on the pre-requisite knowledge required to read a particular chapter , outcomes from the chapter and suggestions on post-chapter topics for continuity would also improve clarity of flow.","consistency_rating":5,"consistency_review":"It is definitely consistent as the first chapter flows into the successive ones very consistently with the same kind of explanation aids- Figures, Textual guidance and Pictures of the excel sheet.","modularity_rating":5,"modularity_review":"The textbook is modular. Some feedback comments in the clarity section might also help with increasing Modularity.","organization_rating":5,"organization_review":"Perfectly arranged!","interface_rating":5,"interface_review":"I do not see any Interface issues. Version adaptability is always expected from readers.","grammatical_rating":5,"grammatical_review":"Do not see any errors.","cultural_rating":5,"cultural_review":"It can be made culturally more inclusive by tuning the examples.","overall_rating":10,"overall_review":"Great recommendation to my students and I highly recommend this to any faculty member looking for an OER textbook for an introductory Excel course.","created_at":"2021-10-18T14:52:28.000-05:00","updated_at":"2021-10-18T14:52:28.000-05:00"},{"id":33516,"first_name":"Nkechi","last_name":"Obodozie","position":"Instructor","institution_name":"Eastern New Mexico University","comprehensiveness_rating":4,"comprehensiveness_review":"The book is for Beginners on Excel however will have appreciated if some of the BI tools used commonly at workplaces was covered in the book such as PivotTable. In addition there is no index nor glossary , or teacher's guide though it can be understandable since it is a practical course that involves step-by-step process","accuracy_rating":5,"accuracy_review":"Yes content is accurate, mostly error-free and unbiased","relevance_rating":4,"relevance_review":"Content is relevant and easy to read and implement; basic and fundamental for Excel beginners. Again, in today's business landscape...some BI tools fundamentals in Excel should have been added in the book.","clarity_rating":5,"clarity_review":"Text is simple, concise and easy to understand for Excel beginners","consistency_rating":5,"consistency_review":"Consistency is maintained throughout the material. I will employ some of the content in my course content but because some BI are missing I will have to combine this material with another.","modularity_rating":5,"modularity_review":"The text is sectioned in build-up contents for learning experience. Such a way that the learner builds on graduated blocks of practical exercises on Excel to mastery of the various components of the Excel as the learning progresses","organization_rating":5,"organization_review":"Very logical, clear manner of presentation. I like that the difference between Excel for Mac and Windows were incorporated in the material allowing the student to learn along with either of the tool he or she possesses","interface_rating":5,"interface_review":"Interface is user friendly and easy to navigate","grammatical_rating":5,"grammatical_review":"No seen grammatical error","cultural_rating":5,"cultural_review":"No cultural offensive content observed","overall_rating":10,"overall_review":"I like the book, its simplicity of content as well as the fact that the author took cognizance of the variation between Excel in differnt operating systems. This enables the user to adapt learning to the PC of use, allowing learning across board for all. Some other books stuck to the Excel for Windows without adapting the learning process for MAC users. So this is a plus for this material. Absent the relevant BI tool fundamental in the book, it is a good work from the author","created_at":"2021-12-10T12:35:20.000-06:00","updated_at":"2021-12-10T12:35:20.000-06:00"},{"id":34173,"first_name":"Angel","last_name":"Escalona","position":"Adjunct Professor","institution_name":"Middlesex Community College","comprehensiveness_rating":5,"comprehensiveness_review":"The book is clear and really easy to understand.","accuracy_rating":5,"accuracy_review":"The book is highly accurate, I teach excel in my classes and I will be replacing the current book with this one.","relevance_rating":5,"relevance_review":"Even though the book is made for excel 2019 It is still highly relevant since excel doesn't change a lot with the years, maybe a few thinks have changed since 2019 but it is still 99% relevant.","clarity_rating":5,"clarity_review":"The book is clear, concise and detailed.","consistency_rating":5,"consistency_review":"It is consistent, it maintains its quality through the chapters.","modularity_rating":5,"modularity_review":"The book is divided into clear and short modules that provide a really clear workflow","organization_rating":5,"organization_review":"Well organized, the chapters are arranged in a way that helps the reader learn in a systematic manner.","interface_rating":5,"interface_review":"The interface is presented in an organized and appealing way. Charts and images are properly labeled.","grammatical_rating":5,"grammatical_review":"The text does not contain grammatical errors. Paragraphs are coherent.","cultural_rating":5,"cultural_review":"The text is not culturally insensitive or offensive in any way.","overall_rating":10,"overall_review":null,"created_at":"2022-11-21T14:54:05.000-06:00","updated_at":"2022-11-21T14:54:05.000-06:00"},{"id":34541,"first_name":"Xinyu","last_name":"Zhang","position":"Teaching Assistant Professor","institution_name":"West Virginia University","comprehensiveness_rating":4,"comprehensiveness_review":"This book is comprehensive for Excel beginners from non-STEM major. It also includes instructions for Mac user, which is very useful for students using Mac.  The examples and practice problems are largely related to financial and career decision making. This book doesn't have any science or engineering examples nor topics used frequently in scientific data analysis via Excel such as x-y scatter chart, logical functions (AND, OR, NOT), nested IF statement, functions like SUMPRODUCT, IFS, MATCH, INDEX, etc.","accuracy_rating":5,"accuracy_review":"The accuracy of this book is good. But few figures missed the captions and some figures used very small font sizes thus difficult to verify the information.","relevance_rating":5,"relevance_review":"The title indicates the book for Excel 2019. I suggest the author clarify the relationship between Excel 2019 and Excel 365 to avoid confusion for beginners since Excel 365 also appear in the texts.","clarity_rating":5,"clarity_review":"The book is easy to follow.","consistency_rating":5,"consistency_review":"The terminology is consistent. But there is an inconsistency in the headings. The assessment activities are called \"scored assessment\" in some chapters and \"chapter scored\" in other chapters. I suggest a consistent subheading and maybe a more self-explanatory subheading for the assessment activities.","modularity_rating":5,"modularity_review":"The online version is easy to ready, but the pdf version can be improved . Sometimes the font sizes and spacing are not consistent or appealing for readers.","organization_rating":4,"organization_review":"Overall, good organization. I would suggest covering absolute reference and relative reference together instead of splitting them. I would also suggest covering all the Print topic together instead of splitting into different chapters. Even though your current logic of splitting them makes sense, it makes the \"Print\" and \"Cell reference\" topics less easier to be used as independent subunits. The subheadings \"Printing\" and \"Preparing to Print\" are not self-explanatory before reading the content.","interface_rating":4,"interface_review":"In the pdf version, font sizes of some figures are too small and the figure styles are not very consistent.","grammatical_rating":5,"grammatical_review":"I did not found any grammatical errors.","cultural_rating":5,"cultural_review":"I didn't find anything relevant to this topic.","overall_rating":9,"overall_review":"This is a good book for Excel beginners, particularly suitable for teaching Excel in a general elective course or business major. It would be better to have more practice and assessment problems in each chapter to for instructors to assign them as homework or self-practice activities.","created_at":"2023-05-05T07:41:08.000-05:00","updated_at":"2023-05-05T07:41:08.000-05:00"},{"id":34950,"first_name":"Ashley","last_name":"Hogan","position":"Adjunct Instructor","institution_name":"Linn-Benton Community College","comprehensiveness_rating":5,"comprehensiveness_review":"This is a great basic Excel text. It also covers the mac users (something I have not found with other texts).","accuracy_rating":5,"accuracy_review":"I saw no errors and found that the text is addresses multiple versions of Excel and multiple platforms.","relevance_rating":5,"relevance_review":"The order of the content makes sense and is easy to navigate. Content can easily be updated as newer versions of the program come out.","clarity_rating":5,"clarity_review":"Super easy to read and navigate. I love that there are screenshots of the program as well as text explaining what the read should be looking for.","consistency_rating":5,"consistency_review":"Consistent terminology and content/layout.","modularity_rating":5,"modularity_review":"The headings and subheadings make this text easy to navigate and pull out just what I need for a specific group/class or lesson.","organization_rating":5,"organization_review":"The text is set up so that the reader gains more understanding and flows as the reader moves through the text. The reader doesn't need to flip between chapters to work through in a logical way.","interface_rating":4,"interface_review":"The interface is nearly perfect. Some of the screenshots are ever so slightly blurry (especially when the reader zooms in), but are discernable.","grammatical_rating":5,"grammatical_review":"No grammar errors.","cultural_rating":4,"cultural_review":"The text focuses on a business mindset and examples are the same (generic employee names and business content).","overall_rating":10,"overall_review":"Overall, a very easy to use and navigate book. I will be using this text for my community education courses as well as Spreadsheet Analysis.","created_at":"2024-03-22T22:50:37.000-05:00","updated_at":"2024-03-22T22:50:37.000-05:00"}],"url":"https://staging.open.umn.edu/opentextbooks/textbooks/beginning-excel","updated_at":"2025-12-15T02:19:41.000-06:00"},{"id":137,"title":"Managerial Accounting","edition_statement":null,"volume":null,"copyright_year":2012,"isbn10":null,"isbn13":null,"license":"Attribution-NonCommercial-ShareAlike","language":"eng","accessibility_statement":null,"accessibility_features":["unknown"],"description":"Kurt Heisinger and Joe Ben Hoyle believe that students want to learn accounting in the most efficient way possible, balancing coursework with personal schedules. They tend to focus on their studies in short intense segments between jobs, classes, and family commitments. Meanwhile, the accounting industry has endured dramatic shifts since the collapse of Enron and WorldCom, causing a renewed focus on ethical behavior in accounting. This dynamic author team designed Managerial Accounting to work within the confines of today's students' lives while delivering a modern look at managerial accounting. Managerial Accounting was written around three major themes: Ready, Reinforcement and Relevance. This book is aimed squarely at the new learning styles evident with today's students and addresses accounting industry changes as well. Ready. Your students want to be as efficient as possible in their learning. This book adopts a concise, jargon-free, and easy-to-understand approach that is ready with concise sections and concepts when the student is ready to study in a format the student wants. Key concepts are provided in short segments with bullet points and step-by-step instructions to simplify concepts. This thoughtful, step-wise approach will help your students avoid distractions and focuses attention on the big picture. Reinforcement. Managerial Accounting boasts “Review Problems” at the end of each major section or learning objective which offer practical opportunities for students to apply what they have learned. These “Review Problems” allow students to immediately reinforce what they have learned and are provided within the body of the chapter along with the solutions. Relevance. Why is managerial accounting important? Since all students perform better when they can answer the “why” question, meaningful references to companies throughout the chapters help students tie the concepts presented in each chapter to real organizations. In addition, realistic managerial scenarios present an issue that must be addressed by the management accountant. These will pique your students' interest and were designed to show how issues can be resolved using the concepts presented in the chapter. Finally, “Business in Action” features in Managerial Accounting link managerial decision-making to real business decisions to help your students complete the learning cycle from concept, to accounting decision, to real-world application. Managerial Accounting by Heisinger and Hoyle also contains a handful of other pedagogical aids to compliment your lectures and help your students come to class prepared. From a focus on decision-making, to end of chapter materials that can only be characterized as very deep and very wide, to ethics coverage, group projects and spreadsheet applications—these features allow you to teach the course you want to teach and assign the materials you like to assign.","contributors":[{"id":3148,"contribution":"Author","primary":true,"corporate":false,"title":null,"first_name":"Kurt","middle_name":null,"last_name":"Heisinger","location":"Sierra College","background_text":"Kurt Heisinger (CMA, CPA, MBA) teaches financial and managerial accounting full time and holds a tenured position at Sierra College. He recently received the 2011–12 Faculty of the Year award, which was voted on and presented by the Associated Students of Sierra College. Kurt has also taught accounting classes at the University of California—Davis and American River College. Kurt began his career in public accounting with Ernst \u0026 Young and continued as a manager of a large local accounting firm in California. He received his MBA at the University of California—Davis and is currently a certified management accountant (CMA) and certified public accountant (CPA). The knowledge Kurt gained from his seven years in industry and more than 15 years in education has enabled him to write a clear and concise book filled with real world examples."},{"id":3149,"contribution":"Author","primary":false,"corporate":false,"title":null,"first_name":"Joe","middle_name":null,"last_name":"Hoyle","location":"University of Richmond","background_text":"Joe Hoyle is an associate professor of accounting at the Robins School of Business at the University of Richmond. In 2006, he was named by BusinessWeek as one of 26 favorite undergraduate business professors in the United States. In 2007, he was selected as the Virginia Professor of the Year by the Carnegie Foundation for the Advancement of Teaching and the Council for the Advancement and Support of Education. In 2009, he was judged to be one of the 100 most influential members of the accounting profession by Accounting Today. Joe has two market-leading textbooks published with McGraw-Hill—Advanced Accounting (eleventh edition, 2012) and Essentials of Advanced Accounting (fifth edition, 2012), both coauthored with Tom Schaefer of the University of Notre Dame and Tim Doupnik of the University of South Carolina. At the Robins School of Business, Joe teaches fundamentals of financial accounting, intermediate financial accounting I, intermediate financial accounting II, and advanced financial accounting. He earned his BA degree in accounting from Duke University and his MA degree in business and economics, with a minor in education, from Appalachian State University. He has written numerous articles and continues to make many presentations around the country on teaching excellence."}],"subjects":[{"id":18,"name":"Accounting","parent_subject_id":2,"call_number":"HF5625","visible_textbooks_count":18,"url":"https://staging.open.umn.edu/opentextbooks/subjects/accounting"},{"id":2,"name":"Business","parent_subject_id":null,"call_number":"HF5001","visible_textbooks_count":144,"url":"https://staging.open.umn.edu/opentextbooks/subjects/business"},{"id":21,"name":"Management","parent_subject_id":2,"call_number":"HD30.4","visible_textbooks_count":60,"url":"https://staging.open.umn.edu/opentextbooks/subjects/management"}],"publishers":[{"id":33,"url":"https://www.saylor.org/books/","year":2023,"created_at":"2018-09-07T12:22:36.000-05:00","updated_at":"2023-08-18T18:30:09.000-05:00","name":"Saylor Foundation"}],"formats":[{"id":284,"type":"PDF","url":"http://www.saylor.org/site/textbooks/Managerial%20Accounting.pdf","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":285,"type":"Online","url":"https://saylordotorg.github.io/text_managerial-accounting/","price":{"cents":0,"currency_iso":"USD"},"isbn":null}],"rating":"4.5","textbook_reviews_count":8,"reviews":[{"id":119,"first_name":"Karen","last_name":"Bangs","position":"Professor","institution_name":"California Polytechnic State University","comprehensiveness_rating":4,"comprehensiveness_review":"The book covers all I need and more. In fact I will probably use Ch 8 to supplement my Engineering Economics class. This text covers types of costs, contribution margin, product costing (ABC, process and job), absorption costing, standard costs, variance analysis, budgeting (capital and operating), Financial statement analysis (all 3) and ratio analysis, ethics and sensitivity anlaysis sprinkled throughout. There is no index/glossary or even a lead in listing of chapters.. that would be a helpful add. I had the chapter titles listed in the \"about\" doc so could tell where I was going.","accuracy_rating":4,"accuracy_review":"Obviously I didn't look at every example or problem but the ones I did were correct. On page 478 the formula should be Fn*(1+r)^-n.... it currently reads Fn*(1+r)*n","relevance_rating":5,"relevance_review":"Great... excellent organization in my opinion. The only \"relevance\" issue might be the companies used as examples are great for today, might not be in 10 years. But for the most part they are very well known (I think with college age students as well) so most likely helps peak interest.","clarity_rating":5,"clarity_review":"Great.. I love the introduction with the Q\u0026amp;A from an actual business scenario and how answering those questions are what drives the chapter/section. The break down of topics is very readable/digestable in small doses.","consistency_rating":5,"consistency_review":"Yes... reference comments in \"clarity\" section. I also appreciated the reference to earlier sections, that helps to intregrate the material for the reader (in my opinion).","modularity_rating":5,"modularity_review":"Yes... great \"chunks\" of information and each chunk supplemented with problems and relevance to well known and interesting companies.","organization_rating":5,"organization_review":"Yes... see \"modularity\". I am happy with the organization of chapters, I could see some re-arrangement. But I think that's a matter of personal preference not impacting the learning experience for the student.","interface_rating":4,"interface_review":"Some of the images are blurry (alot of the tables/forms with the green background), most are readable but a few are not. The margin/indentations could use some organization. I didn't see any spelling errors but sometimes words are scrunched together (no space where there should be some).","grammatical_rating":5,"grammatical_review":"None that I noticed.","cultural_rating":5,"cultural_review":"It would be a little difficult for this topic to be culturally offensive (I think). The choice of companies for examples were very neutral (in my opinion) and easily and non-offensively cut across race/gender/ethnicity/etc... The choice of companies for examples seem very relevent in help increase interest in the subject matter.","overall_rating":9,"overall_review":"I think it's great and will plan to incorporate it next time I teach my Industrial Cost \u0026amp; Controls (aka Managerial Finance) class. At this review I prefer this text to the one I've been using.","created_at":"2014-07-15T19:00:00.000-05:00","updated_at":"2014-07-15T19:00:00.000-05:00"},{"id":410,"first_name":"Craig","last_name":"Moore","position":"Assistant Professor","institution_name":"University of Wisconsin-Stout","comprehensiveness_rating":4,"comprehensiveness_review":"The text provides a comprehensive course in Managerial Accounting.  All Managerial Accounting topics that would typically be covered in an Accounting II course are also covered.  The text does not cover the Financial Accounting topics that would typically be covered in an Accounting II course---but that is not an objective of the book.  The text could stand alone as the sole text for a course in pure Managerial Accounting.  Alternatively, the book could serve to cover the Managerial Accounting topics in a typical Accounting II course.\n  \nThe text lacks an index or glossary.  While these would be desirable, this is not a huge shortcoming for this particular subject matter.  The lack of a Table of Contents or chapter listing within the PDF of the book itself is an issue.\n","accuracy_rating":5,"accuracy_review":"Coverage of the content appeared to be accurate, unbiased, and consistent with current Managerial Accounting principles.  While I did not review every example or problem, I noted no errors.","relevance_rating":5,"relevance_review":"The material covered is completely relevant to current Managerial Accounting thinking.  These concepts should not change dramatically, so in terms of concepts the text should remain relevant.  Some of the case studies may not age as well and could eventually date the book, but this is a hazard in any business text.  Some of the discussions of information technology solutions might not remain relevant either.","clarity_rating":5,"clarity_review":"This is a strong point of the book.  I really appreciated the less formal, less dense style.  Managerial Accounting students can be discouraged by the tendency of their textbook to be overly laden with jargon and numeric calculations.  While the book does provide the required terminology and numeric examples, it is much more readable than a typical textbook in the field.","consistency_rating":5,"consistency_review":"The text was consistent in its approach both stylistically and conceptually.","modularity_rating":5,"modularity_review":"The text’s divisibility was another strong point.  Using some previously presented information is inevitable in a Managerial Accounting class; however, many of the individual chapters could be presented on a stand-alone basis with some instructor introduction.  Using individual chapters in a modular fashion would also be particularly attractive if the text was being used as supplemental text for a typical Accounting II course.  Specific chapters relating to Managerial topics could be used as supplementary material in an Accounting II course.  ","organization_rating":4,"organization_review":"I noted no issues with organization or structure, and the ordering of topics appears reasonable.  The author's sequence is not identical to what I am used to teaching, but it appears logical, workable and perhaps superior.  This also speaks to the book’s modularity, as it is possible to present these topics in a different order if needed.  ","interface_rating":3,"interface_review":"The lack of a Table of Contents hinders navigation.  Some of the smaller graphics/charts were hard to read on my display.  The larger graphics had a fuzziness to them compared to the standard text. I observed some unusual omitted spaces, but that was possibly a function of my specific PDF viewer.  Generally the book can be navigated as easily any PDF.","grammatical_rating":4,"grammatical_review":"I noted no egregious errors.","cultural_rating":4,"cultural_review":"The text is as successful at being culturally relevant as a Managerial Accounting text could be.  The subject matter does not lend itself to promoting diversity nor to generating content that is offensive or controversial.  ","overall_rating":9,"overall_review":"A student could encounter this book as the sole text in a Managerial Accounting course, as a text that covers Managerial Accounting topics in an Accounting II class, or as a supplementary text using selected chapters to cover special topics.  In all of these cases the student would have a quality educational resource.","created_at":"2016-01-07T18:00:00.000-06:00","updated_at":"2016-01-07T18:00:00.000-06:00"},{"id":434,"first_name":"Elizabeth","last_name":"Ahrens","position":"Assistant Professor","institution_name":"Minnesota State University, Mankato","comprehensiveness_rating":5,"comprehensiveness_review":"Differences between managerial and financial accounting seems to be abbreviated in chapter 1.    Trends such as lean operations, social responsibility, sustainability or global marketplace not included.  Overall very complete.","accuracy_rating":5,"accuracy_review":"No biases detected.","relevance_rating":5,"relevance_review":"Sections of book were clearly identified and coverage seemed to flow consistently.","clarity_rating":5,"clarity_review":"Good use of real world examples.","consistency_rating":5,"consistency_review":"Terminology was used consistently throughout the textbook.","modularity_rating":4,"modularity_review":"Some sections/chapters seemed long.  Could possibly be condensed but could be easily adapted to content coverage in the course.","organization_rating":5,"organization_review":"Good job on organization of book.","interface_rating":5,"interface_review":"No issues with the book's interface.  Charts were clear and readable.","grammatical_rating":3,"grammatical_review":"Pg. 12 - First paragraph needs space between words (This is the planning function).  Pg 15 -Managerial Accountant paragraph needs space after term cost accountant. Pg. 28 - spacing in answer is incorrect,  I noticed spacing issues throughout the textbook.","cultural_rating":5,"cultural_review":"I didn't find any culturally insensitive or offensive material.","overall_rating":9,"overall_review":"The textbook would be more than adequate for a lower level course in managerial accounting.  Some content that could have been included is information about the global marketplace and lean accounting techniques.","created_at":"2016-08-21T19:00:00.000-05:00","updated_at":"2016-08-21T19:00:00.000-05:00"},{"id":1005,"first_name":"Christine","last_name":"Stinson","position":"Associate Professor","institution_name":"Ferrum College","comprehensiveness_rating":5,"comprehensiveness_review":"The text \"Managerial Accounting\" provides a comprehensive and broad review of the major topics usually covered in an introductory Managerial Accounting course.  There is no index.  New terms are explained well in the text when they are first introduced.  There is no Table of Contents in the downloadable PDF but a Table of Contents is available at the Open Textbook Library (OTL) webpage where one would download the text.  I do use this text in my teaching and I refer students to the OTL Table of Contents.","accuracy_rating":5,"accuracy_review":"I have not discovered any errors in the text.  I have used this text for several semesters.","relevance_rating":5,"relevance_review":"The content of the book is excellent for an introductory course.  I suspect most professors will bring in supplemental, current examples to compliment the generalized examples in the text.  Nevertheless, the text's examples are sufficient and illustrative.","clarity_rating":5,"clarity_review":"My students find the text accessible and useful.  For me, that is the single best measure of any text's clarity.","consistency_rating":5,"consistency_review":"Examples used in the chapter text lend themselves to being used a guides when students work on assigned problems from the end every chapter.  I am quite satisfied with the text's internal consistency.","modularity_rating":5,"modularity_review":"This text is very easily divided (or reordered) into modules to suit different teaching objectives.  I teach several of the chapters \"out of order\" so that I bring in some concepts early in the semester.","organization_rating":5,"organization_review":"The text topics are presented in a logical fashion (but, as noted above, one can easily reorder several of the chapters to suit individual teaching needs).","interface_rating":5,"interface_review":"The PDF file is easy to scroll through and clearly organized.","grammatical_rating":5,"grammatical_review":"I found no grammatical errors in the text.","cultural_rating":5,"cultural_review":"I found no parts of the text to be culturally insensitive.","overall_rating":10,"overall_review":"I think it is wonderful that this text is available to students at no charge.  I appreciate the generosity of the authors in making this possible.","created_at":"2017-02-08T18:00:00.000-06:00","updated_at":"2017-02-08T18:00:00.000-06:00"},{"id":1285,"first_name":"Jill","last_name":"Gillett","position":"Faculty","institution_name":"Lane Community College","comprehensiveness_rating":4,"comprehensiveness_review":"The contents of this book are very comprehensive and comparable to other Managerial Accounting texts I have used in the past from major publishers. All of the major subjects I expected to find in an introductory managerial text were listed. There were some subject areas that I felt could have been expanded, particularly with more introductory/context-building information, but overall, everything is included. The table of contents was organized in a clear, logical progression. The table of contents is missing from the pdf version of the text, but included in the online version; this is not a big draw back since the content could be covered \"out of order\" in a course, or students could be directed to the specific pages to read. One thing I would like to see is some expansion of the learning objectives. Objectives are included in the text at the beginning of a section, but they are all numbered \"1\" and are not summarized anywhere. Other reviewers have mentioned the lack of index/glossary.","accuracy_rating":5,"accuracy_review":"I recalculated several of the chapter example problems and found no errors. There are no solutions provided for end-of-chapter exercises, so those could not be checked.","relevance_rating":4,"relevance_review":"The content included in an introductory managerial accounting course does not change substantially annually. I believe this text will remain relevant for a while. Another reviewer mentioned that there may be a need to update some of the example companies after a while.","clarity_rating":5,"clarity_review":"Overall, most of the text is very concise. Sentences are not overly long, and the language used is a good blend of technical vocabulary that the student should become accustomed to, and layperson terms. I think this is an advantage of this text - most students dislike having to \"wade through\" a lot of dense writing to get to the point of the chapter or section.","consistency_rating":5,"consistency_review":"The text uses vocabulary consistently throughout. The structure of chapters, practice problems, examples, all follow a consistent pattern. See numbering of learning objectives comment above.","modularity_rating":5,"modularity_review":"This is another advantage of this text - the concise presentation of most of the topics make it easy to subdivide and reorder.","organization_rating":5,"organization_review":"This is largely addressed in the \"comprehensiveness\" section. Very clear, logical progression through the content.","interface_rating":3,"interface_review":"The online version was much easier to navigate than the pdf. There were a lot of formatting issues in the pdf that made it distracting to my eye at times (uneven highlighting, indenting, spacing, some graphics were blurry). A lot of these issues could be alleviated by recompiling parts of the text into an LMS learning tool (such as a Moodle Book), or webpage.","grammatical_rating":5,"grammatical_review":"While there are many spacing issues throughout (which could be attributed to formatting), I did not find any significant grammatical errors.","cultural_rating":5,"cultural_review":"I did not find any part of the text culturally insensitive or offensive. It could expand on some of the illustrative examples to include multi-cultural products and/or company names.","overall_rating":9,"overall_review":"I think this text is a good starting point for OER content for an introductory managerial accounting course. I would not be comfortable relying solely on this text for content - there is not enough contextualization nor enough visual aids for some of the material.","created_at":"2017-06-20T19:00:00.000-05:00","updated_at":"2017-06-20T19:00:00.000-05:00"},{"id":1636,"first_name":"Phebe","last_name":"Davis","position":"Clinical Assistant Professor","institution_name":"Clemson University","comprehensiveness_rating":4,"comprehensiveness_review":"There is no glossary or index included, which would assist greatly with quick referencing of the information. However, the table of contents presents a comprehensive detailed overview of the book's chapters and related sections. The material coverage is as complete as the book I currently use, though presented in a slightly different order. This does not reduce the effectiveness of the information. I enjoyed seeing the review problems after each chapter section rather than all at the end of the chapter. I think students might be more likely to work the review problems in this manner as the questions appear more relevant when presented right after the applicable information. The key takeaways are also nice as they seem to reinforce the learning objectives. Overall, I think the book is effective for the purpose of an Introduction to Managerial Accounting.  ","accuracy_rating":4,"accuracy_review":"The information appears accurate. No errors noted.","relevance_rating":4,"relevance_review":"The material in this book appears relevant and consistent with other managerial textbooks. This type of information does not change frequently. The book should be easy to update should changes become necessary.","clarity_rating":4,"clarity_review":"The information is clear with easy to follow examples and problems. The simple writing of this textbook helps reduce cognitive overload.   ","consistency_rating":4,"consistency_review":"The book follows a logical pattern in presenting the topical information, though slightly different from how I currently teach managerial accounting. Terminology and layout is consistent throughout the textbook.","modularity_rating":4,"modularity_review":"I appreciate the subheadings with the key takeaways and review problem after each chapter sub-section. The flow allows a simple way to ensure the learning objectives have been met. Each chapter is comprehensive enough to stand-alone. ","organization_rating":4,"organization_review":"Text is organized logically and has good information flow. Easy to follow and understand.","interface_rating":3,"interface_review":"I reviewed the online book and noticed spacing issues that were a bit distracting. I think the example sections should have a brighter background color scheme. The gray is boring and looks dull. Some of the more compressed pictures were not completely clear. Overall, the images are decent.","grammatical_rating":5,"grammatical_review":"No grammatical errors noted.","cultural_rating":4,"cultural_review":"The textbook is culturally neutral.  ","overall_rating":8,"overall_review":"Given that the book covers the same material as my current managerial text but without the steep cost, I will strongly consider switching to this text. I appreciate the open availability of this book. ","created_at":"2018-02-01T18:00:00.000-06:00","updated_at":"2018-02-01T18:00:00.000-06:00"},{"id":2342,"first_name":"David","last_name":"Milton","position":"Community Faculty","institution_name":"MnSCU","comprehensiveness_rating":5,"comprehensiveness_review":"Comprehensive introduction to the key concepts and methodologies of costing, including budgeting, cash flow forecasting, decision analysis, performance evaluation, and non financial measures.","accuracy_rating":5,"accuracy_review":"Lots of examples and no mathematical errors were noted.","relevance_rating":5,"relevance_review":"Good examples of how concepts are actually used, and the impact on financial statements.","clarity_rating":4,"clarity_review":"Good definitions and and thought-provoking questions to strengthen understanding of the concepts. ","consistency_rating":5,"consistency_review":"Concepts build upon each other and are sequentially introduced. ","modularity_rating":5,"modularity_review":"Well tagged and compartmentalized.","organization_rating":4,"organization_review":"Fair organization.  It would help if the answers to problems or exercises were on a different page or indexed in the back of the book.","interface_rating":1,"interface_review":"The tables in the pdf version are completely illegible and blurred, even when you zoom in.   The online version is better.","grammatical_rating":5,"grammatical_review":"None were obvious.","cultural_rating":5,"cultural_review":"People (professionals) referenced in the examples were gender neutral with a representative balance.","overall_rating":9,"overall_review":"I am not appreciating the muted green and blue shadings on all the tables and exercise problems.  It makes it difficult to read.  The fonts on some of the tables and exercise problems are entirely too small.  \r\n\r\nThe introduction and explanation of the concepts are fairly well done and they make good use of challenges faced by contemporary companies. ","created_at":"2018-10-25T23:49:46.000-05:00","updated_at":"2018-10-25T23:49:46.000-05:00"},{"id":2935,"first_name":"Salina","last_name":"Siddique","position":"Assistant Professor","institution_name":"Metropolitan State University of Denver","comprehensiveness_rating":5,"comprehensiveness_review":"The textbook covers the all the major concepts of managerial accounting. Although they are followed in a slightly different way and order than are pursued in the textbook I am currently using. I found the book easy to follow; however, a number of concepts could have been stretched further, such as, First-in-first-out method for Process Costing in Chapter 4, Lease or sell decision and replacing an old equipment with a new one etc. in Chapter 7 and Budgeting for merchandising organizations in Chapter 9 are some examples to mention. Inclusion of Table of Contents in the PDF version would have assisted with the reviewing of the textbook. A comprehensive list of learning objective would be useful at the beginning of each chapter. In addition, inclusion of an index/glossary would have been really helpful for quick search.","accuracy_rating":5,"accuracy_review":"The definitions are comprehensive. I have randomly checked a number of problems for mathematical accuracy and found no errors. However, I was wondering if the answers for the end of the chapter exercises are also available to the reviewers for establishing the accuracy.","relevance_rating":5,"relevance_review":"In terms of contents, the textbook covered all the major concepts of managerial accounting and hence, remain relevant for a considerable period of time. However, there are scopes for adding more examples and recent business phenomena and reference to current information technology. ","clarity_rating":5,"clarity_review":"The book is easy reading. I really like the introduction of each chapter, which starts with a business scenario in the form of dialogues that raises a particular management issue and then points out the necessity of learning the managerial accounting concepts covered in that chapter to solve such issue.","consistency_rating":5,"consistency_review":"The text is consistent in terms of terminology and organization format.","modularity_rating":5,"modularity_review":"Splitting each concepts into smaller chunks/sections supplemented by relevant questions and answers and examples would make the reading easy to the students.  ","organization_rating":5,"organization_review":"The topics in the text are presented in a logical and workable manner.","interface_rating":4,"interface_review":"Throughout the book, spaces are omitted between the words in the \"Key equation\" boxes in the PDF version, which may confuse the reader. Some of the tables are hazy and interferes with the reading. ","grammatical_rating":5,"grammatical_review":"I have not noticed any grammatical errors.","cultural_rating":5,"cultural_review":"I have not perceived any culturally insensitive content or example in any way.","overall_rating":10,"overall_review":"I greatly appreciate the effort of the authors in completing this book and making it available to students at no charge. ","created_at":"2019-05-22T12:04:46.000-05:00","updated_at":"2019-05-22T12:04:46.000-05:00"}],"url":"https://staging.open.umn.edu/opentextbooks/textbooks/managerial-accounting","updated_at":"2025-12-15T02:01:59.000-06:00"},{"id":215,"title":"Introduction to Financial Accounting","edition_statement":"2024-A-D","volume":null,"copyright_year":2024,"isbn10":null,"isbn13":null,"license":"Attribution-NonCommercial-ShareAlike","language":"eng","accessibility_statement":null,"accessibility_features":["unknown"],"description":"Introduction to Financial Accounting, originally by D. Annand and H. Dauderis, is intended for a first course in introductory financial accounting. It has been extensively edited by Athabasca University and reflects current International Financial Reporting Standards (IFRS). A corporate approach is utilized, versus beginning with a sole proprietorship emphasis and then converting to a corporate approach. The textbook focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to intermediate financial accounting. The textbook covers all essential topics, including: the accounting cycle; merchandising; assigning costs to inventory; cash and receivables; property, plant and equipment; debt financing; equity financing; statement of cash flows; financial statement analysis; and proprietorships and partnerships. The original Annand/Dauderis version of the textbook including .docx files and ancillary material remains available upon request to D. Annand (davida@athabascau.ca).","contributors":[{"id":3743,"contribution":"Author","primary":true,"corporate":false,"title":null,"first_name":"David","middle_name":null,"last_name":"Annand","location":"Athabasca University","background_text":"David Annand, EdD, MBA, CA, is a Professor of Accounting in the Faculty of Business at Athabasca University. His research interests include the educational applications of computer-based instruction and computer mediated communications to distance learning, the effects of online learning on the organization of distance-based universities, and the experiences of instructors in graduate-level computer conferences. David completed his Doctorate in Education in 1998. His thesis deals with the experiences of instructors in graduate-level computer conferences."},{"id":4817,"contribution":"Author","primary":false,"corporate":false,"title":null,"first_name":"Henry","middle_name":null,"last_name":"Dauderis","location":"Athabasca University","background_text":"Henry Dauderis"},{"id":7406,"contribution":"Author","primary":false,"corporate":false,"title":null,"first_name":"Tilly","middle_name":null,"last_name":"Jensen","location":"Athabasca University","background_text":"Tilly Jensen"}],"subjects":[{"id":18,"name":"Accounting","parent_subject_id":2,"call_number":"HF5625","visible_textbooks_count":18,"url":"https://staging.open.umn.edu/opentextbooks/subjects/accounting"},{"id":2,"name":"Business","parent_subject_id":null,"call_number":"HF5001","visible_textbooks_count":144,"url":"https://staging.open.umn.edu/opentextbooks/subjects/business"},{"id":19,"name":"Finance","parent_subject_id":2,"call_number":"HG173","visible_textbooks_count":25,"url":"https://staging.open.umn.edu/opentextbooks/subjects/finance"}],"publishers":[{"id":398,"url":"https://lyryx.com/","year":2021,"created_at":"2018-09-07T12:22:39.000-05:00","updated_at":"2021-04-06T10:23:23.000-05:00","name":"Lyryx"}],"formats":[{"id":684,"type":"Online","url":"https://collection.bccampus.ca/textbooks/introduction-to-financial-accounting-2024-a-d-vretta-lyryx-inc-445/#question-4","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1181,"type":"PDF","url":"https://collection.bccampus.ca/textbooks/introduction-to-financial-accounting-2024-a-d-vretta-lyryx-inc-445/#question-4","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1182,"type":"eBook","url":"https://collection.bccampus.ca/textbooks/introduction-to-financial-accounting-2024-a-d-vretta-lyryx-inc-445/#question-4","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1183,"type":"Hardcopy","url":"https://opentextbook.docsol.sfu.ca/store/product/introduction-to-financial-accounting-2024-a-d/","price":{"cents":0,"currency_iso":"USD"},"isbn":null}],"rating":"5","textbook_reviews_count":5,"reviews":[{"id":276,"first_name":"Margarita Maria","last_name":"Lenk","position":"Associate Professor","institution_name":"Colorado State University","comprehensiveness_rating":5,"comprehensiveness_review":"The content of this textbook matches the content and organization of most introductory financial accounting textbooks. It is written by Canadian authors, but is relevant to US students. The text  begins by explaining the role of financial accounting in society, and then describes the underlying structure of double entry accounting systems and the process of recording economic events that impact the value of the organization through the journals and the ledger. The records of these events are then summarized into the primary financial statements. The numeric subtotals and totals on these statements are used to calculate standard financial measures and ratios used to evaluate the organization's performance. The text's organization then proceeds sequentially through the balance sheet accounts, explaining in more detail how the accounting for each category of economic value is recorded and reported. The author's decision to move the most complex content to the end of the book matches how most faculty choose to organize their coverage of these topics. ","accuracy_rating":5,"accuracy_review":"My reviewed resulted in highest marks regarding accuracy. The only possible concern I would mention here is that the authors use a commonly used technique in chapter two which sometimes leads to students misunderstanding that revenues and expenses are not part of owners' equity until the revenues and expenses are closed at year end to retained earnings. It is my preference to teach introductory students that revenues and expenses are distinct and separate from equity, and then explain that revenues and expenses ultimately get closed to equity. So, this is not an inaccuracy by the authors, just a point that some instructors may want to know before adopting the textbook.","relevance_rating":5,"relevance_review":"It is my opinion that the content of this textbook will be relevant and current for at least a decade. Any changes made to accounting principles, Canadian or International, will be very easy and straightforward to update. ","clarity_rating":5,"clarity_review":"It is my opinion that the clarity of this text is very high. The authors are succinct and use visuals often to highlight the theoretical structures. ","consistency_rating":5,"consistency_review":"This test is very consistent with the framework that is set up by the authors in the beginning of the text. ","modularity_rating":5,"modularity_review":"The textbook is very clearly divided into separable modules, making it easy for both students to read and for instructors to choose which modules to include in their course.","organization_rating":5,"organization_review":"The content of this textbook matches the content and organization of most introductory financial accounting textbooks. It begins by explaining the role of financial accounting in society, and then describes the underlying structure of double entry accounting systems and the process of recording economic events that impact the value of the organization through the journals and the ledger. The records of these events are then summarized into the primary financial statements. The numeric subtotals and totals on these statements are used to calculate standard financial measures and ratios used to evaluate the organization's performance. The text's organization then proceeds sequentially through the balance sheet accounts, explaining in more detail how the accounting for each category of economic value is recorded and reported. The author's decision to move the most complex content to the end of the book matches how most faculty choose to organize their coverage of these topics.","interface_rating":5,"interface_review":"The online text worked perfectly in my Chrome browser. The end of chapter exercises and problems are perfectly formatted on the screen. All assessment materials (quizzes, exams, etc.) are located on a different site that requires registration to have access. ","grammatical_rating":5,"grammatical_review":"I found the grammar to be very clear, concise and very effective. Because the book is written by Canadians, expenses are sometimes referred to as revenue expenditures, which does not match how US textbooks refer to expenses, but is perhaps a better learning tool, as the expenses are always recorded in the period in which they match the revenue generation, so I support the authors' choices regarding how they refer to the difference between assets (capital expenditures) and expenses (revenue expenditures).","cultural_rating":5,"cultural_review":"The textbook adequately refers to the international accounting standards. That is the only cultural relevance which is relevant to introductory financial accounting. ","overall_rating":10,"overall_review":"I found this textbook and its exercises to be a useful teaching and learning tool.  Instructors and students have access to pre-made PowerPoint slides, exercises and problems, and there is the option to enrol in an online service for online assessments, which seem to have student feedback capabilities in addition to assessment gathering capabilities. ","created_at":"2016-01-07T18:00:00.000-06:00","updated_at":"2016-01-07T18:00:00.000-06:00"},{"id":1932,"first_name":"Patty","last_name":"Goedl","position":"Associate Professor","institution_name":"University of Cincinnati Clermont College","comprehensiveness_rating":5,"comprehensiveness_review":"The text covers all of the topics normally found in an introductory financial accounting (principles of accounting I) text.  The table of contents essentially mirrors the table of contents found in the leading texts in this field.  I like that this text also covers the classified balance sheet, financial disclosures and partnerships.","accuracy_rating":5,"accuracy_review":"Content is error-free, accurate, and unbiased.","relevance_rating":4,"relevance_review":"The content is up-to-date.  Introductory accounting does not change often so future updates should be minimal.  The authors used the year 2015 in most of the problem and examples.  This might make the text \"seem\" out-of-date in a few years.","clarity_rating":5,"clarity_review":"The book is clear and concise.  The topics are clearly explained and the technical terminology is appropriate for an introductory level.","consistency_rating":5,"consistency_review":"The writing, style, and formatting are consistent throughout this text.","modularity_rating":5,"modularity_review":"The text is divided into topical chapters, which is appropriate considering that the concepts build on each other.  The chapters are further subdivided into sub-topics.  This makes it easy for an instructor to pick which sub-topics to cover.","organization_rating":5,"organization_review":"Excellent organization and flow.  The concepts logically build upon each other and the material is presented in a clear fashion.","interface_rating":5,"interface_review":"The HTML interface is excellent.  The book has good graphics, end of chapter content, and even video examples.","grammatical_rating":5,"grammatical_review":"I did not notice grammatical errors.","cultural_rating":5,"cultural_review":"The text is not culturally insensitive or offensive in any way","overall_rating":10,"overall_review":"Excellent book that is comparable to any of the leading financial accounting titles.  The authors even provide end of chapter problems, videos, and interactive Excel problems for students. Overall, a great resource!  I commend the authors for making something of this caliber freely available.","created_at":"2018-03-27T19:00:00.000-05:00","updated_at":"2018-03-27T19:00:00.000-05:00"},{"id":3916,"first_name":"Lawrence","last_name":"Overlan","position":"Part-time Professor","institution_name":"Bunker Hill Community College","comprehensiveness_rating":4,"comprehensiveness_review":"I appreciate how the Statement of Cash Flows has a separate chapter towards the end of the book.  Might be better to wait until that chapter instead of also discussing it in Chapter One.....lots of material for opening week....","accuracy_rating":5,"accuracy_review":"I sampled several problems...all correct.","relevance_rating":5,"relevance_review":"Hard to make accounting obsolete. All the required material is present.","clarity_rating":5,"clarity_review":"Problems are presented clearly and with good font size. Excellent color schemes and graphics.","consistency_rating":5,"consistency_review":"Yes....no problems detected in this area. Very straightforward.","modularity_rating":5,"modularity_review":"Chapters contain the right amount of content. Not too long with out breakup diagrams or examples etc.","organization_rating":5,"organization_review":"Standard flow of chapters  with excellent subdivisions.","interface_rating":5,"interface_review":"To the contrary, the graphics and flow charts break up the material very nicely.","grammatical_rating":5,"grammatical_review":"No issues.","cultural_rating":5,"cultural_review":"No issues noticed in this area.","overall_rating":10,"overall_review":"Nice work! I will definitely consider adopting.","created_at":"2020-06-04T14:01:14.000-05:00","updated_at":"2020-06-04T14:01:14.000-05:00"},{"id":34605,"first_name":"Katheryn","last_name":"Zielinski","position":"Assistant Professor","institution_name":"Minnesota State University Mankato","comprehensiveness_rating":5,"comprehensiveness_review":"The text reading follows typical financial accounting flow. Beginning with the foundational introduction to what accounting is through the full accounting cycle, while including financial statement analysis towards the end of the book. Students will find the format helpful; the voice is student-friendly. There is online homework help for students. Instructors will find the text format friendly to semester-long class as concepts broken down into 13 chapters. The chapters explain the learning outcomes, use examples to express concepts, with chapter summary at end. The topics included are consistent with intro accounting courses.","accuracy_rating":5,"accuracy_review":"No issues noticed with accuracy. The text includes accurate financial accounting information.","relevance_rating":5,"relevance_review":"For an introductory accounting class with focus on US the concepts covered are typical.","clarity_rating":5,"clarity_review":"The content is presented in a student friendly manner. Answers are provided. The extra information is helpful for students wanting extra practice.","consistency_rating":5,"consistency_review":"The format and layout of the book chapters are consistent. All users will quickly understand the format as it is applied the same to each chapter. This helps provide consistency for students learning introductory accounting.","modularity_rating":5,"modularity_review":"The content within the chapters can be broken-down and assigned as instructor plans for the course length. The manner is which the material is presented flows easily as reading.","organization_rating":5,"organization_review":"The text organization is consistent and coherent. Each chapter is presented in same manner.","interface_rating":5,"interface_review":"No observed tech issues. PDF downloaded and used with ease.","grammatical_rating":5,"grammatical_review":"No grammar or language issues.","cultural_rating":5,"cultural_review":"No cultural insensitive or offensive context noted.","overall_rating":10,"overall_review":"This is a student friendly text. However, students might find a glossary helpful, as well as an index.","created_at":"2023-06-14T11:35:47.000-05:00","updated_at":"2023-06-14T11:35:47.000-05:00"},{"id":35595,"first_name":"Sarah","last_name":"Engle","position":"Instructor","institution_name":"Portland State University","comprehensiveness_rating":5,"comprehensiveness_review":"The book provides a comprehensive introduction to financial accounting, starting first with introducing students to the world of accounting and then incorporating debits and credits in the second chapter. Proprietorships and partnerships are addressed in their own separate chapter, easily allowing for this to be a supplemental topic. The table of contents is thorough but I had trouble locating the glossary in the pdf version of the textbook.","accuracy_rating":5,"accuracy_review":"Explanations of new terminology as well as related examples are accurate, free of errors, and unbiased. Additionally, explanations and examples are presented in formats that are easy to read, using tables and flowcharts where needed.","relevance_rating":5,"relevance_review":"The textbook content is relevant and up-to-date, with a summary changes provided prior to the table of contents. This book is updated every 1-2 years which is common for this subject matter. The layout of the individual chapters, coupled with the use of a detailed table of contents and learning objectives, should make content updates easy to locate and implement.","clarity_rating":5,"clarity_review":"The text is written in lucid, accessible prose, and provides adequate context for any technical terminology used. Where needed, footnotes are used to provide additional context of the GAAP rules followed in Canada and/or IFRS. Adequate examples and illustrations of key concepts and terminology are used throughout the book to demonstrate the concepts.","consistency_rating":5,"consistency_review":"Each chapter in the textbook is laid out in a consistent manner, starting first with the learning objectives for the chapter, then providing students with a concept self-check from prior chapters to ensure they are ready for this new content. Then each learning objective has its own section within the chapter, followed by a summary of the chapter's learning objectives.","modularity_rating":5,"modularity_review":"The book's modularity is adaptable to classes that fit a traditional semester schedule or a shorter quarter schedule. The book is nicely organized with 13 chapters and each chapter is organized by learning objective, making it easy to assign smaller sections of the book to read on a weekly basis.","organization_rating":5,"organization_review":"The textbook topics are consistent with those used in other textbooks for this topic. The authors start by introducing readers to the world of accounting and the key financial statements, then using the next two chapters to present the accounting cycle. After that, the key areas of the income statement and balance sheet are further explored. Lastly, a separate chapter is dedicated to revisiting the statement of cash flows. Then chapter 12 does a nice job of pulling everything together, still at this introductory level, with a focus of key methods used for financial statement analysis. ","interface_rating":5,"interface_review":"At the time of my review, using the pdf version of the textbook, I did not encounter any interface problems. All images and charts were displayed as intended.","grammatical_rating":5,"grammatical_review":"No grammatical errors were noted.","cultural_rating":5,"cultural_review":"The book is not culturally insensitive or offensive in any way. It uses inclusive examples.","overall_rating":10,"overall_review":"The coverage of present value calculations is fairly brief. Consider incorporating additional examples where the calculations are performed in Excel.","created_at":"2025-08-14T15:00:55.000-05:00","updated_at":"2025-08-14T15:00:55.000-05:00"}],"url":"https://staging.open.umn.edu/opentextbooks/textbooks/introduction-to-financial-accounting","updated_at":"2025-12-15T02:17:18.000-06:00"},{"id":383,"title":"Accounting Principles: A Business Perspective","edition_statement":null,"volume":null,"copyright_year":2011,"isbn10":null,"isbn13":null,"license":"Attribution","language":"eng","accessibility_statement":"","accessibility_features":[],"description":"Accounting Principles: A Business Perspective uses annual reports of real companies to illustrate many of the accounting concepts in use in business today. Gaining an understanding of accounting terminology and concepts, however, is not enough to ensure your success. You also need to be able to find information on the Internet, analyze various business situations, work effectively as a member of a team, and communicate your ideas clearly. This text was developed to help you develop these skills.","contributors":[{"id":3905,"contribution":"Author","primary":true,"corporate":false,"title":null,"first_name":"Roger","middle_name":"H.","last_name":"Hermanson","location":"Georgia State University","background_text":"Professor Roger H. Hermanson, PhD, CPARegents Professor Emeritus of Accounting and Ernst \u0026 Young-J. W. Holloway Memorial Professor Emeritus at Georgia State University. He received his doctorate at Michigan State University in 1963 and is a CPA in Georgia. Professor Hermanson taught and later served as chairperson of the Division of Accounting at the University of Maryland. He has authored or coauthored approximately one-hundred articles for professional and scholarly journals and has coauthored numerous editions of several textbooks, including Accounting Principles, Financial Accounting, Survey of Financial and Managerial Accounting, Auditing Theory and Practice, Principles of Financial and Managerial Accounting, and Computerized Accounting with Peachtree Complete III. He also has served on the editorial boards of the Journal of Accounting Education, New Accountant, Accounting Horizons, and Management Accounting. Professor Hermanson has served as co-editor of the Trends in Accounting Education column for Management Accounting. He has held the office of vice president of the American Accounting Association and served on its Executive Committee. He was also a member of the Institute of Management Accountants, the American Institute of Certified Public Accountants, and the Financial Executives Institute."},{"id":3906,"contribution":"Author","primary":false,"corporate":false,"title":null,"first_name":"James","middle_name":"D.","last_name":"Edwards","location":"University of Georgia","background_text":"Professor James D. Edwards, PhD, DHC, CPAJ. M. Tull Professor Emeritus of Accounting in the Terry College of Business at the University of Georgia. He is a graduate of Louisiana State University and has been inducted into the Louisiana State University Alumni Federation's Hall of Distinction. He received his MBA from the University of Denver and his PhD from the University of Texas and is a CPA in Texas and Georgia. He has served as a professor and chairman of the Department of Accounting and Financial Administration at Michigan State University, a professor and dean of the Graduate School of Business Administration at the University of Minnesota, and a Visiting Scholar at Oxford University in Oxford, England. Professor Edwards is a past president of the American Accounting Association and a past national vice president and executive committee member of the Institute of Management Accountants. He has served on the board of directors of the American Institute of Certified Public Accountants and as chairman of the Georgia State Board of Accountancy. He was an original trustee of the Financial Accounting Foundation, the parent organization of the FASB, and a member of the Public Review Board of Arthur Andersen \u0026 Co."},{"id":3907,"contribution":"Author","primary":false,"corporate":false,"title":null,"first_name":"Michael","middle_name":"W.","last_name":"Maher","location":"University of California at Davis","background_text":"Professor Michael W. Maher, PhD, CPAProfessor of management at the University of California at Davis. He is a graduate of Gonzaga University (BBA) and the University of Washington (MBA, PhD). Before going to the University of California at Davis, he taught at the University of Michigan and the University of Chicago. He also worked on the audit staff at Arthur Andersen \u0026 Co. and was a self-employed financial consultant for small businesses while attending graduate school."}],"subjects":[{"id":18,"name":"Accounting","parent_subject_id":2,"call_number":"HF5625","visible_textbooks_count":18,"url":"https://staging.open.umn.edu/opentextbooks/subjects/accounting"},{"id":2,"name":"Business","parent_subject_id":null,"call_number":"HF5001","visible_textbooks_count":144,"url":"https://staging.open.umn.edu/opentextbooks/subjects/business"},{"id":19,"name":"Finance","parent_subject_id":2,"call_number":"HG173","visible_textbooks_count":25,"url":"https://staging.open.umn.edu/opentextbooks/subjects/finance"}],"publishers":[{"id":289,"url":"https://open.bccampus.ca/find-open-textbooks/?uuid=fa667d22-26c7-487e-8d75-0e57ef8eece7\u0026contributor=\u0026keyword=\u0026subject=Accounting","year":null,"created_at":"2018-09-07T12:22:38.000-05:00","updated_at":"2018-09-07T12:22:38.000-05:00","name":"BCcampus"}],"formats":[{"id":466,"type":"PDF","url":"https://openlibrary.ecampusontario.ca/item-details/?id=7eb265b3-f8b7-431c-bc1b-12e512f26f17#/","price":{"cents":0,"currency_iso":"USD"},"isbn":null}],"rating":"4.5","textbook_reviews_count":5,"reviews":[{"id":2303,"first_name":"Mike","last_name":"Matousek","position":"Instructor","institution_name":"Portland Community College - Portland OR","comprehensiveness_rating":5,"comprehensiveness_review":"The book was comprehensive and covered a wide breadth of topics.  There was an extensive table of contents but no index or glossary provided.  The comprehensiveness of the book actually was a bit of a negative from my perspective because the on-ramp for students new to the subject was too steep, and I think my students would really struggle with being able to understand the material as deeply as it was presented almost from the very beginning of this text.","accuracy_rating":5,"accuracy_review":"I did not notice any errors or biases in the content of the text.  Examples and case studies seemed appropriate and correctly laid out and explained.","relevance_rating":4,"relevance_review":"It seemed like the content was appropriately up to date and examples were relevant.  The only thing that I noticed, and it may be a bit nit-picky, is that some really out of date years were used in the text as part of problems and examples.  The oldest that I saw referred to 2009, which I guess isn't too bad but I'm used to seeing 201X as the year in the texts I regularly use.","clarity_rating":3,"clarity_review":"Clarity of the text was OK.  I thought the problems and examples were very well done but I did have a problem with the pacing of the material especially in the first few chapters.  If these were early level accounting students I think they would have been lost in the first 3 chapters due to the complexity of the concepts introduced early in the text.","consistency_rating":5,"consistency_review":"This appeared to be done well and I did not notice any inconsistencies.","modularity_rating":5,"modularity_review":"The text read a lot like the texts I am currently using from major publishers.  I thought the modularity of the text was probably its best feature as I found it easy to read, broken up well into sections with ample examples and sidebars.  Very well done in my opinion.","organization_rating":3,"organization_review":"This was not terrible, but as I've already noted I thought the flow was off in the early chapters.  It seemed too complex in the latter part of chapter 1 and through all of chapter 2 and the beginning of chapter 3.  After that point it seemed to settle into a better pattern in terms of the flow, but by then I think many of my students would have been totally lost.","interface_rating":5,"interface_review":"It looked like a very professionally laid out text and I did not notice anything in it that distracted or confused me in any way.","grammatical_rating":5,"grammatical_review":"I did not notice any grammatical errors but admittedly I was skimming the material and not closely searching for them.","cultural_rating":4,"cultural_review":"The text is not culturally insensitive.  I did not notice a specific attempt to include a variety of backgrounds, although that can be somewhat difficult to include in accounting problems/scenarios without it seeming very forced.  I thought the text was fine in this area.","overall_rating":9,"overall_review":"I really enjoyed reading through this text.  It was my first look at any open source material and I was surprised and impressed by the level of professionalism.  I would not choose to use this book for my particular classes because of the complexity of the early \"ramp-up\" chapters, but I thought the problems, examples and overall layout of the material was excellent.  It was far better than I expected and I look forward to reviewing and potentially using open source material in my classes in the future.","created_at":"2018-08-02T19:00:00.000-05:00","updated_at":"2018-08-02T19:00:00.000-05:00"},{"id":2541,"first_name":"Colleen","last_name":"Everts","position":"Associate Professor","institution_name":"Franklin College","comprehensiveness_rating":5,"comprehensiveness_review":"This text covers all appropriate content areas I would expect to find in a Principles textbook. The chapters mirror closely the current textbook I am using. I appreciate that the index is linked so you can click on the chapter you want and it will take you right there. The addition of a responsibility accounting chapter is my favorite topical area that is not always covered in traditional texts but is gaining traction.","accuracy_rating":5,"accuracy_review":"I did not read all chapters thoroughly, however, what I did read was accurate and unbiased.","relevance_rating":5,"relevance_review":"The content is up-to-date and is arranged in a way in which updates would be easy to make. The emphasis on going outside the book and \"surf the net\" is practical and needed in today's world. The authors also include \"ethical perspectives\" throughout each chapter highlighting the importance of integrity and honesty and asks the reader to think about what they would do.","clarity_rating":3,"clarity_review":"The text itself is clear, however some pages are completely text and do not include pictures, graphics, breaks, color etc... While the content is clear to me I fear that my students would struggle jumping into this book. The introduction and first chapter cover too much material and include too much accounting jargon so my students would feel overwhelmed. I like the review section at the end of the chapter that reiterates, again, the main points of the chapter in a slightly different way adding another layer of clarity for the reader.","consistency_rating":5,"consistency_review":"The text is consistent from chapter to chapter and follows GAAP while referencing IFRS. Each chapter has the same structure making it easy for students to get in the flow.","modularity_rating":4,"modularity_review":"The text is easily divisible, however the chapter contents are not clearly broken into learning objectives as stated at the beginning of each chapter. To be clear the content is broken up that way, just not labelled. It would be fairly easy to divide the content, it would just take a little more work to find the right page.","organization_rating":5,"organization_review":"This text is organized in a logical manner consistent with other accounting textbooks. The text includes links in the index to the content making it easier to maneuver.","interface_rating":5,"interface_review":"I did not find any issues with the display of the text.","grammatical_rating":5,"grammatical_review":"I did not find any major grammatical errors.","cultural_rating":5,"cultural_review":"I did not find the text be culturally insensitive. The examples use a variety of company names and pronouns.","overall_rating":9,"overall_review":"I am thankful to have the option to use a free textbook in my classes. Tuition rates and student-debt continue to rise so any chance I have to cut the cost for my students removes a barrier to their success. I am hesitant to use this specific text in my class because the overall appeal is uninviting as well the overwhelming amount of information included in the first few chapters. I plan to look at other options or incorporate pieces of free texts into my class even just as supplemental material.","created_at":"2019-01-22T10:18:59.000-06:00","updated_at":"2019-01-22T10:18:59.000-06:00"},{"id":3336,"first_name":"Dr. Susan","last_name":"Weiss","position":"Assistant Professor","institution_name":"Rhode Island College","comprehensiveness_rating":5,"comprehensiveness_review":"The textbook covers two semesters of accounting principles courses--both financial and managerial. Includes all the major requirements for covering asset, liability and equity accounts; in addition, covers CVP analysis, job costing, differential analysis, even simplified variance analysis and capital budgeting.  Truly, for the access, it is solid coverage in a basic foundation for business students. ","accuracy_rating":5,"accuracy_review":"In general, the book provides coverage in appropriate depth to support the needs of a first year accounting curriculum. In reviewing some of the aspects within the internal control chapter, for instance, there is appropriate emphasis on the Foreign Corrupt Practices Act as well as the Sarbanes-Oxley Act. The problems which support learning objectives are of adequate difficulty to challenge principles level students.\r\nOn page 93, noted \"Trail balance\" was indicated instead of \"Trial balance.\"","relevance_rating":5,"relevance_review":"Overall, the basic theory of financial accounting changes incrementally over time, responding to new GAAP requirements as indicated. Noted were a few indications of SFASs originally numbered; a suggestion would be to include the equivalent Accounting Standards Codification (ASC) section as it has been in use for approximately a decade now. The Use of Technology sections are excellent examples of applicability which would pique interest in students of management information systems, data analysis, and finance as well as accounting. An update to replace The Limited as a subject company in the financial accounting area would be an enhancement.","clarity_rating":5,"clarity_review":"The grammatical accuracy lends itself to the clarity presented. There is appropriate jargon employed when necessary. There is less depth in delving into reasons for overhead variances as an example. Certainly, the emphasis at the principles level is primarily on basic application and calculation. However, the basis is appropriate for building further complexity at the Intermediate and higher levels. ","consistency_rating":5,"consistency_review":"The text appropriately invokes the terminology required and maintains consistency throughout the text. This is especially critical when providing information regarding managerial accounting, which is a cumulative learning process. Although there is some terminology that is used that is not exact, it is much less the case than other textbooks I have used and reviewed.","modularity_rating":5,"modularity_review":"There is potential for exclusion of chapters to conform to schedule requirements for a course, even if a different text is used for managerial or principles. Also, if there is a desire or need to exclude certain chapters the textbook provides that flexibility. ","organization_rating":5,"organization_review":"The topics within the book are sequentially arranged much like prominent texts within the discipline. The sequential presentation makes sense from a theoretical perspective, both in the financial and managerial sections.","interface_rating":5,"interface_review":"There are no noted interface issues.","grammatical_rating":5,"grammatical_review":"Overall I found the book to be excellently written. Many textbooks today are written in quite colloquial language. Accounting is a discipline which requires compliance with regulations and principles as established by many agencies, governments, and conventionality. We must maintain and instill compliance among the student learners of today. To do so requires a specific level of vocabulary. This text exemplifies the appropriate level of grammar in which a professional would be expected to communicate.","cultural_rating":5,"cultural_review":"Noted no issues with respect to culturally or socially sensitive topics.","overall_rating":10,"overall_review":"There are a number of times in which accounting profession career opportunities, salaries, etc. are mentioned incrementally throughout the text. It is rather interesting to remind students of these facts during the course of their studies. The text also highlights the importance of certification, as well as the requirements. This is also refreshing as students may consider their future career path as they progress through the course and become acquainted with topics that interest them.\r\nAn improvement that would perhaps encourage adoption is the accompaniment of a MOOC-based homework manager for a small fee.   ","created_at":"2019-12-01T18:47:36.000-06:00","updated_at":"2019-12-01T18:47:36.000-06:00"},{"id":3447,"first_name":"Bangjun","last_name":"Wu","position":"Accounting Instructor","institution_name":"Peralta Community College District","comprehensiveness_rating":5,"comprehensiveness_review":"This book covers materials taught in Financial Accounting and Managerial Accounting introductory courses. The table of contents contains links and can be clicked to reach specific sections. Key terms and excercises are provided at the end of each chapter. Concepts are explained clearly. There are also \"ethical perspectives\" and \"uses of technology\" sections throughout the chapters. \r\n","accuracy_rating":5,"accuracy_review":"I sampled chapters to review. The book appear to be accurate and unbiased in the sections I reviewed. ","relevance_rating":4,"relevance_review":"The concepts and examples in this book are still very relevant and applicable as of 2019, although this book appear to be written in 2009. If possible please update \"Salary potential of accountants\" in Chapter 1. Also recommend evaluate new accounting pronouncements in the last decade to see if any updates needed in Chapter 5, \"The Major Principles\" section. ","clarity_rating":5,"clarity_review":"The book is written in accessible language and provides adequate context for accounting jargon/technical terminologies used. ","consistency_rating":5,"consistency_review":"Chapters follow consistent layouts, which makes it easier for students to follow. ","modularity_rating":5,"modularity_review":"The book is divided into smaller reading sections within chapters indicated with bold blue-colored headings. These smaller sections are also indexed in the table of contents. ","organization_rating":4,"organization_review":"The book is overall well organized in the flow of concepts. I do, however, feel that chapter 5 \"Accounting Theory\" as a single chapter may not be the most effective for students' learning purpose. Accurate and important as this chapter is, it is close to 40 pages of hard concepts. If the audience of this book is students who are just starting to learn accounting, this chapter may feel hard and dry. As an instrutor, I would highlight the revenue recoginition principle and matching principle in the section where I explain accounting transactions (chapter 2). As a textbook, i think it's more effective to list these concepts in high level within the first 3 chapters- not as a separate chapter, reference these concepts throughout the chapters wherever applicable, and maybe keep all the accounting theory section as an appendix. ","interface_rating":5,"interface_review":"I didn't notice interface issues. ","grammatical_rating":5,"grammatical_review":"The book appear to be grammatically correct. ","cultural_rating":5,"cultural_review":"The text is not culturally insensitive or offensive ","overall_rating":10,"overall_review":"Congratualtions on a book well-written! I appreciate the efforts the authors put into the creation of this book. I especially applaude the ethical discussions and \"uses of technology\" in the chapters.","created_at":"2020-01-01T01:34:50.000-06:00","updated_at":"2020-01-01T01:34:50.000-06:00"},{"id":33666,"first_name":"Kim","last_name":"Johnson","position":"Professor","institution_name":"Hutchinson Community College","comprehensiveness_rating":5,"comprehensiveness_review":"This is a book that explains a variety of financial accounting concepts, then dabbles in managerial accounting concepts toward the end of the book. It appears to be a good reference guide for someone to learn about how accounting is used in the business world. For a beginner’s guide, the depth of knowledge is outstanding in this text. For example, quality management is a topic that can be found repeatedly in this text. Explanations for how the content can be used to improve business processes are beneficial to learning. The text also explains how all stakeholders in the business can benefit from accounting knowledge.","accuracy_rating":5,"accuracy_review":"The book appears to be accurate. I don’t see any areas of concern when it comes to accuracy.","relevance_rating":4,"relevance_review":"The year 2010 is used in most of the exhibits.  Sometimes a book loses credibility if it appears to be out of date, so the book could be updated to use 20XX to have the appearance of being up to date. The “Business Insight” areas of the text could lose relevance as companies leave the marketplace, but most appear to be currently relevant.","clarity_rating":4,"clarity_review":"All exhibits are in black and white. I am not sure if this can be changed, but different colors of font or highlights might be appropriate when a new account or process is being displayed in the exhibit. The exhibits, however, seem to be very good and informational.","consistency_rating":5,"consistency_review":"The book is consistent from chapter to chapter, with objectives coming first, then moving into the content. Key terms, questions, exercises, problems, case questions and group problems come at the end of the chapter. I especially like the group problems. I have my students work in small groups almost every day, so these short, content-specific group ideas will be useful for face-to-face classes or online group discussions.","modularity_rating":5,"modularity_review":"The content is organized and easy-to-read. Information is given in small chunks of information, with exhibits and real world examples mixed into the reading material. Each section has its own set of questions to check for knowledge.","organization_rating":5,"organization_review":"The organization of the text is similar to most accounting textbooks I have used in the past, except for there is an omission of partnerships as a separate topic.  The reason for this omission is explained in the first chapter. The authors omitted partnerships after surveying users and nonusers of their text because many small business owners do not operate as partnerships, but rather LLCs. So this text focuses on sole proprietorships and LLCs and only briefly discusses partnerships. Otherwise, the main concepts and flow of the book are very similar to most accounting textbooks, beginning with sole proprietorships and discussing inventory, payroll, etc. The book then moves to corporations, and ends with a few managerial accounting topics.","interface_rating":4,"interface_review":"It is only available in pdf format. A teacher could still link to the pdf within an online course, but a website for the book would likely help students access the book. The chapter titles in the table of contents are hyperlinks. When clicked, they take the viewer straight to the content.","grammatical_rating":5,"grammatical_review":"I did not see any grammatical issues.","cultural_rating":5,"cultural_review":"Accounting is typically not a topic that needs cultural references.  The book should not be offensive to any culture.","overall_rating":9,"overall_review":null,"created_at":"2022-01-25T11:55:13.000-06:00","updated_at":"2022-01-25T11:55:13.000-06:00"}],"url":"https://staging.open.umn.edu/opentextbooks/textbooks/accounting-principles-a-business-perspective","updated_at":"2025-12-15T02:02:51.000-06:00"},{"id":417,"title":"Intermediate Financial Accounting","edition_statement":"2021-A","volume":"Volume 1","copyright_year":2016,"isbn10":null,"isbn13":null,"license":"Attribution","language":"eng","accessibility_statement":null,"accessibility_features":["unknown"],"description":"This text is intended for a first course in Intermediate Financial Accounting. It presumes that students have already completed one or two Introductory Financial Accounting courses. The book reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 - Revenue from Contracts With Customers. It focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Advanced topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. The text is written with an approachable style that focuses on key concepts that will be relevant to students' future careers as accountants. The book provides a review of Introductory Accounting concepts and covers all topics essential to a first level Intermediate Accounting course: the conceptual framework and current landscape of financial reporting; statements of financial position, comprehensive income, cash flows and shareholders' equity; cash and receivables; revenue; inventory; property plant and equipment; intangible assets; and intercorporate investments.","contributors":[{"id":4045,"contribution":"Author","primary":true,"corporate":false,"title":null,"first_name":"Glenn","middle_name":null,"last_name":"Arnold","location":"Athabasca University","background_text":"Glenn Arnold, Athabasca University"},{"id":4046,"contribution":"Author","primary":false,"corporate":false,"title":null,"first_name":"Suzanne","middle_name":null,"last_name":"Kyle","location":null,"background_text":""}],"subjects":[{"id":18,"name":"Accounting","parent_subject_id":2,"call_number":"HF5625","visible_textbooks_count":18,"url":"https://staging.open.umn.edu/opentextbooks/subjects/accounting"},{"id":2,"name":"Business","parent_subject_id":null,"call_number":"HF5001","visible_textbooks_count":144,"url":"https://staging.open.umn.edu/opentextbooks/subjects/business"},{"id":19,"name":"Finance","parent_subject_id":2,"call_number":"HG173","visible_textbooks_count":25,"url":"https://staging.open.umn.edu/opentextbooks/subjects/finance"}],"publishers":[{"id":399,"url":"https://lyryx.com/intermediate-financial-accounting-volume-1/","year":null,"created_at":"2018-09-07T12:22:39.000-05:00","updated_at":"2025-03-11T15:06:14.000-05:00","name":"Lyryx"}],"formats":[{"id":685,"type":"PDF","url":"https://collection.bccampus.ca/textbooks/intermediate-financial-accounting-volume-1-2021a-lyryx-166/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1400,"type":"eBook","url":"https://collection.bccampus.ca/textbooks/intermediate-financial-accounting-volume-1-2021a-lyryx-166/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1401,"type":"Online","url":"https://collection.bccampus.ca/textbooks/intermediate-financial-accounting-volume-1-2021a-lyryx-166/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1402,"type":"Hardcopy","url":"https://opentextbook.docsol.sfu.ca/store/product/otb155-02/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1403,"type":"Hardcopy","url":"https://www.amazon.ca/dp/1719173877","price":{"cents":0,"currency_iso":"USD"},"isbn":null}],"rating":"4.5","textbook_reviews_count":2,"reviews":[{"id":4457,"first_name":"Lucy","last_name":"Lim","position":"Associate Professor","institution_name":"Howard University","comprehensiveness_rating":4,"comprehensiveness_review":"Topics covered are similar to the standard textbook.","accuracy_rating":5,"accuracy_review":"No comment since I am not familiar with Canadian standard.","relevance_rating":4,"relevance_review":"As with other accounting books, every time the standard changed then the book need to be updated. I cannot comment much since I am not familiar with the Canadian standard.","clarity_rating":4,"clarity_review":"Pretty clear so far when I read it, some are similar to US GAAP.","consistency_rating":4,"consistency_review":"So far I do not see any inconsistency.","modularity_rating":5,"modularity_review":"This book is much shorter compared to the usual intermediate book in the market. Considering the complex nature of intermediate accounting, it is great to have a short summary of it while keeping the important details in.","organization_rating":4,"organization_review":"I would love to see more classification than just lesson for each topic. Highlight the important things.","interface_rating":4,"interface_review":"Interface is OK but can be improved. Maybe include a search function?  Each lesson is kept short, however having a search function or more subheadings may make finding materials easier and faster.","grammatical_rating":5,"grammatical_review":"So far I do not see any problems.","cultural_rating":5,"cultural_review":"I do not see any insensitive or offensive materials.","overall_rating":9,"overall_review":"Should have stated up front that it covers the Canadian standard and IFRS instead of US GAAP in Vol 1 of the book too.   The number of exercises cannot be compared with the standard textbook. I like that it has a review of the financial principle at the beginning so you can choose what to assign. I think more of the review exercises should be placed on the accounting cycle since that is the basic accounting and will make life much easier later on when students understand this. It is great that the book provides videos, but I was unable to see the closed captions. I think it will be nice to have minute markers on the longer videos so that if one wants to go to a certain part of a video, it is easier to go to.","created_at":"2020-12-14T15:50:23.000-06:00","updated_at":"2020-12-22T08:55:51.000-06:00"},{"id":35271,"first_name":"Michelle","last_name":"Kleeberger","position":"Accounting Instructor","institution_name":"Dakota County Technical College","comprehensiveness_rating":5,"comprehensiveness_review":"This OER text provides in-depth coverage of key accounting concepts used in Canada and the format follows a similar structure as others on the market. It also includes exercises, exams and solutions.","accuracy_rating":5,"accuracy_review":"The information in the text appears to be accurate.","relevance_rating":5,"relevance_review":"The book is structured so that it can easily be updated with accounting changes. This book has been updated 4 times since publishing.","clarity_rating":5,"clarity_review":"The text is clear, concise and uses proper accounting terminology.","consistency_rating":5,"consistency_review":"The format is easy to follow. Each chapter has learning objectives separated and subsections within each (when needed).","modularity_rating":5,"modularity_review":"It is easy to locate the start of each chapter which includes a real-world example of where the chapter is headed.","organization_rating":5,"organization_review":"Text is well organized and the structure is similar to others on the market.","interface_rating":5,"interface_review":"Interface is basic and easy to navigate.","grammatical_rating":5,"grammatical_review":"I did not find any grammatical errors.","cultural_rating":5,"cultural_review":"The text provides many real-world examples using a variety of companies experiences.","overall_rating":10,"overall_review":"This book is well done and contains information you would find in other accounting texts. It includes information from the Chartered Professional Accountants of Canada (CPA Canada), Accounting Standards Board (AcSB), Accounting Standards Oversight Council (AcSOC), International Financial Reporting Standard (IFRS), International Accounting Standards Board (IASB) and the Accounting Standards for Private Enterprises (ASPE).  I would not use this book for my course offered in the United States as it is geared towards Canadian Accountants.","created_at":"2024-10-14T09:44:53.000-05:00","updated_at":"2024-10-14T09:44:53.000-05:00"}],"url":"https://staging.open.umn.edu/opentextbooks/textbooks/intermediate-financial-accounting-volume-1","updated_at":"2025-12-15T02:18:43.000-06:00"},{"id":474,"title":"Intermediate Financial Accounting","edition_statement":"2021-A","volume":"Volume 2","copyright_year":2017,"isbn10":null,"isbn13":null,"license":"Attribution","language":"eng","accessibility_statement":null,"accessibility_features":["unknown"],"description":"This new text by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The text reflects both current International Financial Reporting Standards (IFRS) and ASPE. This text covers all topics essential to a second level Intermediate Accounting course: current, long-term and complex liabilities, income taxes, pensions, leases, shareholders' equity, earnings per share, statement of cash flows including the direct approach, effects of changes and errors, and disclosures and analysis. Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here.","contributors":[{"id":4261,"contribution":"Author","primary":true,"corporate":false,"title":null,"first_name":"Glenn","middle_name":null,"last_name":"Arnold","location":"Athabasca University","background_text":"Glenn Arnold, Athabasca University"},{"id":4262,"contribution":"Author","primary":false,"corporate":false,"title":null,"first_name":"Suzanne","middle_name":null,"last_name":"Kyle","location":null,"background_text":""}],"subjects":[{"id":2,"name":"Business","parent_subject_id":null,"call_number":"HF5001","visible_textbooks_count":144,"url":"https://staging.open.umn.edu/opentextbooks/subjects/business"},{"id":18,"name":"Accounting","parent_subject_id":2,"call_number":"HF5625","visible_textbooks_count":18,"url":"https://staging.open.umn.edu/opentextbooks/subjects/accounting"},{"id":19,"name":"Finance","parent_subject_id":2,"call_number":"HG173","visible_textbooks_count":25,"url":"https://staging.open.umn.edu/opentextbooks/subjects/finance"}],"publishers":[{"id":408,"url":"https://lyryx.com/intermediate-financial-accounting-volume-2/","year":2021,"created_at":"2018-09-07T12:22:39.000-05:00","updated_at":"2021-04-06T10:22:51.000-05:00","name":"Lyryx"}],"formats":[{"id":884,"type":"PDF","url":"https://collection.bccampus.ca/textbooks/intermediate-financial-accounting-volume-2-2021a-lyryx-167/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":885,"type":"eBook","url":"https://collection.bccampus.ca/textbooks/intermediate-financial-accounting-volume-2-2021a-lyryx-167/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":886,"type":"Online","url":"https://collection.bccampus.ca/textbooks/intermediate-financial-accounting-volume-2-2021a-lyryx-167/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1404,"type":"Hardcopy","url":"https://opentextbook.docsol.sfu.ca/store/product/otb156-02/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1405,"type":"Hardcopy","url":"https://www.amazon.ca/dp/1719211981","price":{"cents":0,"currency_iso":"USD"},"isbn":null}],"rating":"4.5","textbook_reviews_count":2,"reviews":[{"id":3389,"first_name":"Jenny","last_name":"Simmers","position":"Associate Professor","institution_name":"Manchester University","comprehensiveness_rating":4,"comprehensiveness_review":"This text covers most of the subject matter that is covered in a typical second semester of Intermediate Accounting.  One additional section that I include in Intermediate Accounting II is revenue recognition; however, it appears this is covered in the first book (for use in Intermediate Accounting I).","accuracy_rating":4,"accuracy_review":"It is difficult for me to speak to this fully as this text covers the material using International Financial Reporting Standards rather than US GAAP, which is what I teach in my classroom.  The convergence between the two sets of standards has created many similarities, so the material was not unfamiliar yet there are some differences in terminology and the way certain reporting is handled.  I did not notice any glaringly inaccurate statements nor did I notice any bias in the writing.  ","relevance_rating":5,"relevance_review":"Most examples given were from the 2014-2015 timeframe, so they are just a few years old.  This is a problem with any text as time elapses between the writing and the publishing of the text.  The subject of accounting is sensitive to timing as the standards being used to prepare financial statements are constantly changing.  I think the way in which the material is presented, any updates could be easily incorporated.","clarity_rating":5,"clarity_review":"The text was easy to read with appropriate context for understanding new terms.  There are an abundance of examples to illustrate the concepts being discussed.  The tone is conversational which makes the reading flow well and learning more effective.  ","consistency_rating":5,"consistency_review":"The chapters are set up in the same way with a beginning story, then learning objectives are stated.  After this, the content of the chapter is presented with information grouped according to main topic and examples included within.  At the end of each chapter, the learning objectives are summarized again for reinforcement of the concepts.  After the chapter content, there are a number of exercises where students may apply the topics.","modularity_rating":4,"modularity_review":"If preferred, each chapter could be segmented further to cover only certain parts of a chapter at one time.  The book is organized in a similar fashion to the text that I am currently using in my course.  I will typically spend three or four 50-minute class sessions per chapter.","organization_rating":5,"organization_review":"The organization of the text is good.  There is an opening to each chapter that introduces actual application of the material about to be presented.  Learning objectives are stated clearly at the beginning of the chapter and again at the end of the chapter to wrap up and summarize the content that was just discussed.  There is even a flowchart included in each chapter that covers this very topic – the organization of the material in the chapter.","interface_rating":4,"interface_review":"I did not encounter interface issues.  There were many examples given which were easy to read and follow.  These illustrations were not overdone; in fact, I might have liked a few more images to break up the monotony of the text.  Accounting can tend to be dry, to liven it up a bit including more pictures, charts, colorful sections with actual application scenarios would help engage the reader a little better.","grammatical_rating":5,"grammatical_review":"I did not identify any significant grammatical errors.","cultural_rating":5,"cultural_review":"I did not notice any cultural bias.  It would be difficult to do this, in my opinion, with accounting information.  There is variety in the examples given.  There is also much diversity in the companies used.  A comparison of International Standards with ASPE (accounting standards for private enterprises – Canadian GAAP) is given at the end of each chapters in an easy to read table format.  ","overall_rating":9,"overall_review":"I think the book is well organized and is written with students in mind.  The many examples included aid in understanding the material.  While I could not use this text in my course as I teach US GAAP rather than IFRS, I think it could work well for other instructors who do teach IFRS.  It could work as a supplement to other required materials in my course.  I like to have a robust set of exercises and problems to assign and this text includes some exercises, but not as many as I personally would like to see.  The solutions to these exercises are included at the end of the text for each chapter.  This has both advantages and disadvantages.  \r\nIt is fantastic that resources such as this exist!","created_at":"2019-12-17T13:46:45.000-06:00","updated_at":"2019-12-17T13:46:45.000-06:00"},{"id":4374,"first_name":"Mostafa","last_name":"Maksy","position":"Professor of Accounting","institution_name":"Kutztown University","comprehensiveness_rating":5,"comprehensiveness_review":"The book is very comprehensive as it covers most of the material covered in the second course of two-semester Intermediate Accounting sequence. Compared to the text I use, this Volume covers accounting for current liabilities whereas, in my school, accounting for current liabilities is covered in Intermediate Accounting I. To compensate for this, accounting for revenue recognition and accounting for investments are not covered in this Volume but they are covered in Volume 1 (Intermediate Accounting 1).","accuracy_rating":4,"accuracy_review":"This book is covering accounting topics using Canadian Generally Accepted Accounting Principles (or Canadian GAAP), which the book refers to as Accounting Standards for Private Enterprises (ASPE) or Private Enterprises (PE) GAAP. The book also ends each chapter with a comparison of ASPE and International Financial Reporting Standards (IFRS). While I am very familiar with IFRS and can attest to the accuracy of the book in this regard, I am not very familiar with Canadian GAAP. However, I know that Canadian GAAP is very similar, in many respects, to US GAAP but there are some differences. For example, US GAAP requires the disclosure of Earnings per Share (EPS) on the face of the income statement, but ASPE does not.","relevance_rating":4,"relevance_review":"I believe that, for any faculty teaching at a Canadian university, the book is very relevant. Some examples in the book are somewhat dated but I do not think this is a problem. I would recommend that the material be updated online from time to time especially if there are any revisions to the accounting standards. With respect to accounting for leases it appears to be the same as the accounting for leases under US GAAP before it was revised. I believe there has been a very minor revision in Canada as well and, thus, the book needs to be updated.","clarity_rating":5,"clarity_review":"The writing of Volume 2 is very clear and the examples used are very easy to follow. This Volume included many examples to illustrate the concepts being discussed. However, some topics, e.g., accounting for stock appreciation rights plans (SARs) or performance-based plans, were covered in theory only without illustrations of journal entries. Perhaps this is due to space limitations because there are so many other difficult topics to cover in Intermediate Accounting 2. But I liked the conversational tone of the writing which makes the book easy to understand by the students.","consistency_rating":5,"consistency_review":"The book is internally consistent. All the chapters are consistent as far as the organization and content. The authors are consistent in first introducing the topic and the accounting principles related to the topic, then giving examples of the journal entries required to apply those principles. A summary of learning objectives and exercises are consistently provided at the end of each chapter.","modularity_rating":5,"modularity_review":"At the instructor’s preference, the organization flow-chart of each chapter can be segmented further so only certain parts of a chapter can be covered at one time. This is typically the case in most Intermediate Accounting textbooks because some faculty have two classes a week, some have one class a week, and some may even have three classes a week.","organization_rating":5,"organization_review":"Each chapter starts with a beginning story, followed by learning objectives, then a brief introduction of the chapter content and an organization flowchart of the main topics. Each chapter also ends with a summary of the learning objectives covered in it to reinforce the concepts discussed. Each chapter includes a number of exercises. The solutions of exercises of all chapters are provided at the very end of the book.","interface_rating":5,"interface_review":"I believe the text is free of significant interface issues, including navigation problems, distortion of images/charts, and any other display features that may distract or confuse the reader. I didn’t encounter any of these issues at all.","grammatical_rating":5,"grammatical_review":"In my opinion, there were no significant grammatical errors in the book.","cultural_rating":5,"cultural_review":"I believe that the text is not culturally insensitive or offensive in any way. It actually makes use of examples that are inclusive of a variety of races, ethnicities, and backgrounds.","overall_rating":10,"overall_review":"I believe that this book is well organized and is written in a very clear way that makes easy to understand by the students. It is an excellent book to use for faculty teaching at Canadian universities or those who are teaching an International Accounting course with some emphasis on IFRS. Some faculty may like the fact that the solutions to all exercises are at the end of the book so they don’t have to post them on the online learning system (e.g., Blackboard, Desire to Learn, Schoology, etc.) but some faculty may not like that because they may want the students to try to solve the exercises on their own first before seeing the solutions.","created_at":"2020-11-07T21:47:44.000-06:00","updated_at":"2020-12-06T12:00:05.000-06:00"}],"url":"https://staging.open.umn.edu/opentextbooks/textbooks/intermediate-financial-accounting-volume-2","updated_at":"2025-12-15T02:19:59.000-06:00"},{"id":496,"title":"Financial Strategy for Public Managers","edition_statement":null,"volume":null,"copyright_year":2016,"isbn10":null,"isbn13":null,"license":"Attribution","language":"eng","accessibility_statement":null,"accessibility_features":["unknown"],"description":"Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today's effective public servants need to know. It starts “at the beginning” and assumes no prior knowledge or experience in financial management. Throughout the text, Kioko and Marlowe emphasize how financial information can and should inform every aspect of public sector strategy, from routine procurement decisions to budget preparation to program design to major new policy initiatives. They draw upon dozens of real-world examples, cases, and applied problems to bring that relationship between information and strategy to life. Unlike other public financial management texts, the authors also integrate foundational principles across the government, non-profit, and “hybrid/for-benefit” sectors. Coverage includes basic principles of accounting and financial reporting, preparing and analyzing financial statements, cost analysis, and the process and politics of budget preparation. The text also includes several large case studies appropriate for class discussion and/or graded assignments.","contributors":[{"id":4314,"contribution":"Author","primary":true,"corporate":false,"title":null,"first_name":"Sharon","middle_name":null,"last_name":"Kioko","location":"University of Washington","background_text":"Sharon N. Kioko is Associate Professor at the Daniel J. Evans School of Public Policy and Governance at the University of Washington."},{"id":4315,"contribution":"Author","primary":false,"corporate":false,"title":null,"first_name":"Justin","middle_name":null,"last_name":"Marlowe","location":"University of Washington","background_text":"Justin Marlowe is the Endowed Professor of Public Finance and Civic Engagement at the Daniel J. Evans School of Public Policy and Governance at the University of Washington."}],"subjects":[{"id":2,"name":"Business","parent_subject_id":null,"call_number":"HF5001","visible_textbooks_count":144,"url":"https://staging.open.umn.edu/opentextbooks/subjects/business"},{"id":18,"name":"Accounting","parent_subject_id":2,"call_number":"HF5625","visible_textbooks_count":18,"url":"https://staging.open.umn.edu/opentextbooks/subjects/accounting"},{"id":19,"name":"Finance","parent_subject_id":2,"call_number":"HG173","visible_textbooks_count":25,"url":"https://staging.open.umn.edu/opentextbooks/subjects/finance"},{"id":21,"name":"Management","parent_subject_id":2,"call_number":"HD30.4","visible_textbooks_count":60,"url":"https://staging.open.umn.edu/opentextbooks/subjects/management"}],"publishers":[{"id":536,"url":"https://press.rebus.community/financialstrategy/","year":null,"created_at":"2018-09-07T12:22:40.000-05:00","updated_at":"2018-09-07T12:22:40.000-05:00","name":"Rebus Community"}],"formats":[{"id":912,"type":"Online","url":"https://press.rebus.community/financialstrategy/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":913,"type":"PDF","url":"https://press.rebus.community/financialstrategy/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":914,"type":"eBook","url":"https://press.rebus.community/financialstrategy/","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":2189,"type":"XML","url":"https://press.rebus.community/financialstrategy/","price":{"cents":0,"currency_iso":"USD"},"isbn":null}],"rating":"4.5","textbook_reviews_count":5,"reviews":[{"id":1941,"first_name":"Diane","last_name":"Verrill","position":"Visiting Instructor","institution_name":"University of South Florida","comprehensiveness_rating":4,"comprehensiveness_review":"Each chapter is impressive and comprehensive. The authors do recognize that the textbook might not be used in itself entirety in any given course because they comment that Chapter 2 and 3 would be appropriate for courses on government accounting, debt management, credit analysis, or non-profit financial management, whereas Chapters 4 and 5 work well for an applied course on public or non-profit budgeting. The textbook seems most appropriate for graduate students but Chapter 1 and Chapter 6 could definitely be incorporate into an undergraduate public financial administration course. There is no index or glossary. ","accuracy_rating":4,"accuracy_review":"I did not notice any inaccuracies; however, there is no reference list anywhere in the textbook (at the end of each chapter or at the end of the textbook). ","relevance_rating":5,"relevance_review":"The text is up-to-date but the data is a few years old but that's to be expected. The text is written in a way that necessary updates will be relatively easy and straightforward to implement because only Chapter 1 would probably need to be updated.  ","clarity_rating":4,"clarity_review":"The text is loaded with accounting terms which are in bold but there needs to be an index. I was looking for an undergraduate public administration textbook but this textbook is more appropriate for undergraduate accounting majors who are interested in working in the public sector or public administration graduate students.","consistency_rating":4,"consistency_review":"Each chapter is unique so it’s difficult to judge whether there is consistency from one chapter to the next. The one consistency from chapter to chapter is that the authors provide a table of learning objectives. ","modularity_rating":3,"modularity_review":" The text is clearly divided into chapters and sections within each chapter. The chapters are easily and readily divisible into smaller reading sections. The authors, themselves, commented how each chapter might be appropriate for different learners.\nHowever, the Contents page simply states the title of each chapter and there is no Index or Glossary of Key Concepts. There is also no Suggested Websites at the end of each chapter which would be very helpful given some of the data presented. \n\n\n\n","organization_rating":4,"organization_review":"For the most part, the topics are presented in a logical, clear fashion but there were times when the transit from one topic to the next did not seem immediately apparent. ","interface_rating":4,"interface_review":"There do not seem to be any interface issues. The Content page has hyperlinks to the beginning of each chapter. Some graphs were small but they could be enlarged. ","grammatical_rating":5,"grammatical_review":"The only grammatical errors were a few orphan headings (i.e. see page 40). ","cultural_rating":5,"cultural_review":"The text is not culturally insensitive or offensive in any way. ","overall_rating":8,"overall_review":"I was looking for an undergraduate public administration textbook but this textbook is more appropriate for undergraduate accounting majors who are interested in working in the public sector or public administration graduate students. That being said, \nChapter 1 and Chapter 6 could definitely be incorporate into an undergraduate public financial administration course. ","created_at":"2018-03-27T19:00:00.000-05:00","updated_at":"2018-03-27T19:00:00.000-05:00"},{"id":3226,"first_name":"Wesley","last_name":"Wehde","position":"Assistant Professor","institution_name":"East Tennessee State University","comprehensiveness_rating":4,"comprehensiveness_review":"As the authors note, this textbook is suitable for an introduction class on financial management. To this effect, it is comprehensive. For longer courses or more in-depth classes, other resources would likely be needed. It would be nice if the authors had linked to other resource that expand upon the material covered in the text. As it stands, there is very little direction for students who may be interested in learning more about the topics covered in the book, outside a few footnotes dispersed throughout the text. ","accuracy_rating":5,"accuracy_review":"I did not notice any major factual errors in the text. ","relevance_rating":5,"relevance_review":"The book does a great job of using relatively current events to motivate financial strategies and analysis. Some of these examples may become outdated such as the landslide in Washington described in Chapter 3. Others such as the example of Ferguson and its reliance on the police force and financing the government through fees will remain relevant and timely. Additionally, including examples from the private industry is useful to students who may be studying public management but may still be interesting the for-profit or private sectors. ","clarity_rating":4,"clarity_review":"The test is written in a readable style. Financial strategy can be dry but the authors do a great job of motivating the tools described and study of them by students. The figures and example financial statements are, as noted elsewhere, small and difficult to read on a small screen. In particular, the example balance sheets and other financial documents were blurry at times. Luckily the format is zoomable. Paper copies of this text may not be very useful though as a result. ","consistency_rating":5,"consistency_review":"The book uses two motivating examples, one non-profit and one governmental, throughout most of the text to illustrate key concepts. This consistency will be beneficial to students to see how these types of analysis can apply across both sectors and to one organization, thoroughly. ","modularity_rating":5,"modularity_review":"Each Chapter can stand on its own as a thorough introduction to each concept. Chapter 3 stands out as particularly useful outside of the context of the book as it has two stand-alone case studies that students can interact with. Other chapters with case studies would work well as single unit texts in public budgeting classes. These cases significantly expand the scope and usefulness of the text. ","organization_rating":5,"organization_review":"The topics in the text make sense in the order that they are presented in generally. The flow of the individual chapters also works well. Each begins with a case motivating the chapter, proceeds to the definitional issues and techniques in the chapter, and then provides more concrete examples.  ","interface_rating":3,"interface_review":"Overall the book is generally well presented. As noted above, the figures are at times small and hard to read and would not work in print. The financial statements are also blurry in many spots, not to the point of not being readable but somewhat distracting. Additionally, some of the use of color in blocking text and in the figures could be a barrier to accessibility. It is a very low frills text in its interface, even compared to other OERs.","grammatical_rating":4,"grammatical_review":"I noticed a grammatical error on Page 1 of the Introduction quoted here, “or used a shot of insulin from by Novo Nordisk”. This did not engender confidence in the quality of the text however I did not notice significant other mistakes similar to this one. ","cultural_rating":5,"cultural_review":"The text actually does a really good job of referring a variety of issues and individuals from various cultural backgrounds, such as including the budget of Ferguson in discussion or the use of different mission-driven organizations for the cases. I appreciate this because it isn’t something the authors have to do but they clearly have paid attention in constructing their examples. ","overall_rating":9,"overall_review":"This text exceeded my expectations. It generally rivals costly budgeting and financial management texts that were used in my coursework. I would definitely use it in an Intro class for an MPA or MPP program. I think it could even be used, with some modification, in an undergraduate course on Financial Management and Budgeting. I don't mind that it doesn't hold the reader's hand and think this might actually improve note-taking and comprehension when using the text, especially given how applied and interactive the topic is. I will probably use some of the cases and examples in my Intro to Public Administration course when discussing Financial Strategy and Management. ","created_at":"2019-10-28T15:05:20.000-05:00","updated_at":"2019-10-28T15:05:20.000-05:00"},{"id":3730,"first_name":"Todd","last_name":"Ely","position":"Associate Professor","institution_name":"University of Colorado Denver","comprehensiveness_rating":4,"comprehensiveness_review":"The “strategy” focus in the title is narrower than the actual content of the book, which covers everything from public sector revenue sources to financial accounting and budget strategy across six chapters. From the opening sentence, the intentional blurring of sectors is apparent. The broad definition of “public” reflects reality and the dependence of government on nonprofit and for-profit organizations to deliver services and support the public good. The text covers sources of public revenue, financial accounting (statements, analysis, and recording transactions), costs, and public budgeting. In the revenue chapter, the treatment of topics across the complete range of government types is refreshing (for example, including special districts and counties). The authors are very open about what they do not cover in the text. Although the authors suggest they “gloss over government budgeting systems and processes,” the budget content delivers the needed basics. While there is no index for the book, the table of contents is suitable when used in conjunction with the ability to search the digital text format. Practice problems and end-of chapter cases for each chapter are a welcome addition and can benefit instructors even if they choose not to exclusively use the textbook for a class. More citations to the primary sources that aided the writing of the textbook would help other instructors build out a comprehensive course and guide students to useful supplementary materials.","accuracy_rating":5,"accuracy_review":"The content appears accurate and unbiased. The authors convey the technical material in a logical and detailed manner.","relevance_rating":4,"relevance_review":"The authors achieve their goal of providing content in a fresh manner, but this may require periodic updates of cases and cultural references. The linkage between highly relevant cases and content is compelling, including for example the budgetary source of the much publicized police abuses in Ferguson, MO. The centerpiece case at the end of the book (The Cascadia Hearing School) should retain its relevance and usefulness well beyond the 2015 financial statements used in the case.","clarity_rating":5,"clarity_review":"The text is clearly written, despite content requiring the introduction of many technical terms.","consistency_rating":5,"consistency_review":"The text is internally consistent with, for example, the use of standard frameworks to guide the accounting content across multiple chapters.","modularity_rating":5,"modularity_review":"Instructors can benefit from the modularity of the content, whether it is using specific chapters, cases, call-out boxes, or end-of-chapter questions alongside other resources. In the foreword, the authors highlight the chapters especially relevant to different course offerings.","organization_rating":4,"organization_review":"The text presents within-chapter content in a logical, clear fashion. Starting with retrospective financial accounting and then moving to prospective budgeting is an unconventional order of content. As is beginning with financial statement overviews before introducing Generally Accepted Accounting Principles, but instructors can easily customize the order of content according to their personal preferences.","interface_rating":4,"interface_review":"I only viewed the text as a PDF, but multiple formats are available. The quality of the financial statement screenshots is uneven across the text, but all are readable. Some creative figures (like revenues and spending of cities) are difficult to fully benefit from due to sizing.","grammatical_rating":4,"grammatical_review":"Some minor typos and misspellings throughout the text, but nothing that undermines the credibility or accuracy of the content.","cultural_rating":5,"cultural_review":"The text is not culturally insensitive or offensive in any way. In fact, the text does an admirable job of being inclusive in the presentation of content and cases.","overall_rating":9,"overall_review":"Financial Strategy for Public Managers is a commendable contribution to the public and nonprofit management community. Given the resource constraints of public organizations and the challenges of affordable higher education, there is some irony that faculty do not more frequently use open education resources to teach public financial management. Whether used as a stand-alone text or with supplemental chapters and materials, those who teach courses in public budgeting and finance should become familiar with the text as a valuable teaching resource. The authors acknowledge the availability of “many fine textbooks on public financial management,” but they add value with this text by linking the excitement students have for public sector work to the necessary tools to be effective managers. Opening each chapter with content-specific questions typically asked by managers reflects the authors’ intent to connect technical skills to informing “actual management decisions.”","created_at":"2020-04-17T12:14:03.000-05:00","updated_at":"2020-04-17T12:14:03.000-05:00"},{"id":34138,"first_name":"Jennie","last_name":"Mitchell","position":"Emerita Professor","institution_name":"Saint Mary-of-the-Woods College","comprehensiveness_rating":4,"comprehensiveness_review":"The text does much more than provide financial strategy guidance.  It dives deep into the most common transactions in nonprofit accounting.  For example, the authors devote an entire chapter to transaction analysis.  The authors explained “in kind” contribution of volunteer time and did a great job of explaining the transactions required for pledges receivable that turn into bad debt.  The authors use the same example of organizations throughout the entire text which helps the students focus.\r\nWhat I did not see was the connection of the City of Overland Park (OP) example to the actual city located in Kansas.  I think it would be important to make that link since the GFOA has issued the City of Overland Park a Certificate of Achievement for Excellence in Financial Reporting every year since 1976.  In addition, the GFOA presented the Distinguished Budget Presentation Award annual to OP since 1995.  \r\nThis text does not have an index or glossary and the TOC was not clickable in the PDF format.","accuracy_rating":5,"accuracy_review":"Content is accurate, error-free, and unbiased, with good use of examples throughout.","relevance_rating":5,"relevance_review":"Content is organized well with good scaffolding for the learner.  The comparison of Financial Statement Ratios, Financial Statement Ratios for Profitability, Financial Statement Ratios for Solvency, along with all the “rule of thumb” listings provides great context for the students.\r\nMy only concern is that the examples should probably be updated soon since financial statements show 2015/2016.  And there have been a few changes in accounting that will impact the financials (although an addendum could be added to alert students and faculty).","clarity_rating":5,"clarity_review":"The text is clearly written with adequate context and appropriate terminology used throughout.  The case, Cascadia Hearing School, is very cleverly written and the assignment for the newly hired employee, Kate Erikson, will encompass the learning outcomes of many of the chapters.  I would use this case but slightly modify the assignments for my Financial Management for Nonprofit course.","consistency_rating":5,"consistency_review":"The authors do a good job of a consistent framework starting with questions and learning objectives early in the chapter.  I found it easy to follow.","modularity_rating":4,"modularity_review":"My main interest was any sections on non-profits and this textbook included a fairly deep coverage of government organizations.  However, I found it was easy to move to a relevant section.  The text is divided into six chapters and could easily be incorporated into a financial management course at the master’s level with some minor modification.","organization_rating":5,"organization_review":"The topics are organized clear and logically.  Some may prefer to move the transaction chapter before the financial statements.  I prefer that the financial statements chapter is before the transaction chapter.  I also like the comparison tables and thought they added value to the text.","interface_rating":4,"interface_review":"There are several examples that are blurry, distorted, or missing.  For example, in the PDF format that I reviewed there were lots of instances of “IMAGE HERE” alerting the reader to the fact that an image is missing and that they could assume the authors didn’t include it.","grammatical_rating":4,"grammatical_review":"The text contains minor typos.  \r\n\r\nIs there a reference section for the book?","cultural_rating":4,"cultural_review":"The text is not culturally insensitive or offensive to me.  However, I’m not sure using the phrase “They’re just not sexy” is appropriate.","overall_rating":9,"overall_review":"Overall, this book will fill a void I've found in other textbooks.  Students who become non-profit directors are \"not\" number's people.  Most directors are drawn to the nonprofit because of the mission and the people they serve.  However, directors need to know and use numbers to help tell the story.  This book does not include filing a 990 or how to meet Charity Watchdog requirements, but what is does cover is excellent.","created_at":"2022-11-10T14:09:48.000-06:00","updated_at":"2022-11-10T14:09:48.000-06:00"},{"id":34505,"first_name":"Lawrence","last_name":"Nelson","position":"Instructor","institution_name":"Dakota County Technical College","comprehensiveness_rating":5,"comprehensiveness_review":"I will be teaching a course on financial management for public and private sectors.  Prior to reading this textbook, I had a lack of knowledge in public financial management and this textbook covers the public sector (non-profit and government) very well.  It may go into more detail than needed, but I plan to extract key information that will fit well into my course.","accuracy_rating":5,"accuracy_review":"Did not determine any errors in accuracy.","relevance_rating":4,"relevance_review":"Although many of the financial reports are dated, they are still relevant to what I plan to teach in my course.","clarity_rating":4,"clarity_review":"The authors are careful to thoroughly describe all reports used by both nonprofit and governmental organizations.","consistency_rating":5,"consistency_review":"The authors wrote this textbook in a manner I found very easy to follow.","modularity_rating":5,"modularity_review":"Taken in total, this textbook could be used in a masters course on public financial management.  I plan to extract key information for my undergraduate course.","organization_rating":5,"organization_review":"I found this textbook to be very straightforward and easy to follow.","interface_rating":5,"interface_review":"I found this textbook to be very navigable and appreciated the spreadsheet reports following each of the descriptions of their content.  I see that some reported blurry or missing images.  This is true only in the PDF version.  I used the EBook version and it was fine.","grammatical_rating":5,"grammatical_review":"Not enough typos to report.","cultural_rating":5,"cultural_review":"Personally I did not find any text offensive.","overall_rating":10,"overall_review":"Great textbook.  I look forward to using it in my course.","created_at":"2023-04-11T09:30:16.000-05:00","updated_at":"2023-04-11T09:30:16.000-05:00"}],"url":"https://staging.open.umn.edu/opentextbooks/textbooks/financial-strategy-for-public-managers","updated_at":"2025-12-15T02:12:33.000-06:00"},{"id":29,"title":"Money and Banking","edition_statement":null,"volume":null,"copyright_year":2012,"isbn10":null,"isbn13":null,"license":"Attribution-NonCommercial-ShareAlike","language":"eng","accessibility_statement":null,"accessibility_features":["unknown"],"description":"The financial crisis of 2007-8 has already revolutionized institutions, markets, and regulation. Wright's Money and Banking V 2.0 captures those revolutionary changes and packages them in a way that engages undergraduates enrolled in Money and Banking and Financial Institutions and Markets courses. Minimal mathematics, accessible language, and a student-oriented tone ease readers into complex subjects like money, interest rates, banking, asymmetric information, financial crises and regulation, monetary policy, monetary theory, and other standard topics. Numerous short cases, called \"Stop and Think\" boxes, promote internalization over memorization. Exercise drills ensure basic skills competency where appropriate. Short, snappy sections that begin with a framing question enhance readability and encourage assignment completion. The 2.0 version of this text boasts substantive revisions (additions, deletions, rearrangements) of almost every chapter based on the suggestions of many Money and Banking instructors. Some specific highlights are: Chapter 11 now contains enhanced descriptions of recent regulatory changes, including Dodd-Frank, Chapter 12 is an entirely new chapter on derivatives covering forwards, futures, options, and swaps that also including comprehensive treatment of the causes and consequences of financial crises, and Chapter 14 has updated discussions of the Federal Reserve's monetary policy tools, including paying interest on reserves, and the structure and leadership of the European Central Bank. Recent financial turmoil has increased student interest in the financial system but simultaneously threatens to create false impressions and negative attitudes. This up-to-date text by a dynamic, young author encourages students to critique the financial system without rejecting its many positive attributes. Peruse the book online now to see for yourself if this book fits the needs of your course and students. This textbook has been used in classes at:Augustana College, Central Michigan University, Florida State University, Lyndon State College, Princeton University, Rutgers University, University of Southern Maine, Western Oregon University., Westminster College.","contributors":[{"id":3576,"contribution":"Author","primary":true,"corporate":false,"title":null,"first_name":"Robert","middle_name":"E.","last_name":"Wright","location":"NYU","background_text":"Robert E. Wright was born in 1969 in Rochester, New York, to two self-proclaimed factory rats. \"I recall little of my earliest days except the Great Inflation and oil embargo, which stretched the family budget past the breaking point. The recession in the early 1980s also injured my family’s material welfare and was seared into my brain. My only vivid, noneconomic memories are of the Planet of the Apes films (all five of them!) and the 1972 Olympics massacre in Munich; my very young mind conflated the two because of the aural similarity of the words gorilla and guerilla. After taking degrees in history from Buffalo State College (B.A., 1990) and the University of Buffalo (M.A., 1994; Ph.D., 1997), I began teaching a variety of courses in business, economics, evolutionary psychology, finance, history, and sociology at Temple University, the University of Virginia, sundry liberal arts colleges, New York University’s Stern School of Business, and, since 2009, Augustana College (the one in South Dakota, not the one in Illinois), where I am additionally the director of the Thomas Willing Institute for the Study of Financial Markets, Institutions, and Regulations. I’ve also been an active researcher, editing, authoring, and coauthoring books about the development of the U.S. financial system (Origins of Commercial Banking, Hamilton Unbound, Wealth of Nations Rediscovered, The First Wall Street, Financial Founding Fathers, One Nation Under Debt), construction economics (Broken Buildings, Busted Budgets), life insurance (Mutually Beneficial), publishing (Knowledge for Generations), bailouts (Bailouts), public policy (Fubarnomics), and investments (The Wall Street Journal Guide to the 50 Economics Indicators That Really Matter). Due to my unique historical perspective on public policies and the financial system, I’ve also become something of a media maven, showing up on NPR and other talk radio stations, as well as various television programs, and getting quoted in major newspapers like the Wall Street Journal, New York Times, Chicago Tribune, and the Los Angeles Times. I publish op-eds and make regular public speaking appearances nationally and, increasingly, internationally. I am also active in the Museum of American Finance and sit on the editorial board of its magazine, Financial History. I wrote this textbook because I strongly believe in the merits of financial literacy for all. Our financial system struggles sometimes in part because so many people remain feckless financially. My hope is that people who read this book carefully, dutifully complete the exercises, and attend class regularly will be able to follow the financial news and even critique it when necessary. I also hope they will make informed choices in their own financial lives.\""}],"subjects":[{"id":2,"name":"Business","parent_subject_id":null,"call_number":"HF5001","visible_textbooks_count":144,"url":"https://staging.open.umn.edu/opentextbooks/subjects/business"},{"id":18,"name":"Accounting","parent_subject_id":2,"call_number":"HF5625","visible_textbooks_count":18,"url":"https://staging.open.umn.edu/opentextbooks/subjects/accounting"},{"id":19,"name":"Finance","parent_subject_id":2,"call_number":"HG173","visible_textbooks_count":25,"url":"https://staging.open.umn.edu/opentextbooks/subjects/finance"},{"id":4,"name":"Economics","parent_subject_id":9,"call_number":"HB171.5","visible_textbooks_count":46,"url":"https://staging.open.umn.edu/opentextbooks/subjects/economics"}],"publishers":[{"id":109,"url":"http://www.saylor.org/site/textbooks/Money%20and%20Banking.pdf","year":null,"created_at":"2018-09-07T12:22:37.000-05:00","updated_at":"2018-09-07T12:22:37.000-05:00","name":"Saylor Foundation"}],"formats":[{"id":641,"type":"PDF","url":"http://www.saylor.org/site/textbooks/Money%20and%20Banking.pdf","price":{"cents":0,"currency_iso":"USD"},"isbn":null}],"rating":"4.5","textbook_reviews_count":8,"reviews":[{"id":171,"first_name":"Mahmoud","last_name":"Al-Odeh","position":"Assistant Professor","institution_name":"Bemidji State University","comprehensiveness_rating":5,"comprehensiveness_review":"This is a good textbook that covers a wide range of topics in the economic analysis theory and application. The book consists of 24 chapters that cover current topics related such as Interest Rates, Inflation, Rate of Return, Future and Current Value of Money, Money Supply Process, Monetary Policy Tools and Foreign Exchange. The book also disscussed Balance Sheet and a T-account and provided strategies for Bank Management.  The chapters include a good examples to be used in the classroom to explain the topic. The exercises at the end of each topic are extremely helpful and can be used as homework assignments.  ","accuracy_rating":5,"accuracy_review":"I have reviewed several examples given in the book and I found that the book is accurate and contains no errors. ","relevance_rating":5,"relevance_review":"The content and the topics in the book is very good for introductory and intermediate economy classes. The examples provided are current and up-to-date. As any textbook, it is recommended changing and updating the content at least once every five years to include more relevant examples and case studies. ","clarity_rating":5,"clarity_review":"The book is written in a way that students can easily understand the content without difficulties. I also like the funny style (e.g. “grandma, bless her soul,” examples) and the creativity in writing the exercises. This creativity in writing will keep students more engaged with the book content. The examples are clear and short to the point. ","consistency_rating":5,"consistency_review":"The textbook is consistent in terminology and framework. The terms use in each chapter are consistent across the chapters. It is recommended to include a section (e.g. appendix) for key terms \u0026amp; definitions. ","modularity_rating":5,"modularity_review":"The chapters are organized and divided into subsections/subtopics with objectives that support the overall chapters’ objectives. These objectives that are listed at the beginning of each topic are very helpful to assess students’ knowledge. The examples provided in each chapter can be used by instructors to explain the topic in each chapter and to measure the achievements of specific objectives. Some of the features that I like in this textbook are: “key takeaways” sections summarize important points in the topic/chapter; “Suggested Reading” sections provide resources and links to be used for more information; “Stop and Think Box” sections provide discussion topics that make students think about the big picture of the chapter; and “exercises” sections can be used to assess students’ knowledge regarding specific chapter/topic objectives.","organization_rating":5,"organization_review":"Excellent. The logical organization of the chapters made the topics presented more appealing and interesting to students.  The book organized using components such as: topics objectives, explanations, examples, key takeaways, Stop and Think Box, and exercises. All these components made the structure of the book easy to follow. ","interface_rating":3,"interface_review":"Very good. I found no issues. For future improvements, it would be helpful if special techniques or applications used for writing equations. For example, the equation on page 63 “FV = PV(1 + i) n” it should be PV = FV/(1 + i) ^ n as it is summarized in “key takeaways” on page 66. Also, it is recommended separating the examples giving from the discussion or the explanation. It could be the explanation and discussion first and then section with “example X.X” heading to show an example. ","grammatical_rating":5,"grammatical_review":"No grammar issues found. ","cultural_rating":5,"cultural_review":"The text is not culturally insensitive or offensive in any way. The examples and topics provided are applicable in any country and for any cultural environment.","overall_rating":10,"overall_review":"This is a good textbook that covers theory and application of the economic analysis. The book structure and the writing style made the topics easy to understand by students. It is highly recommended to be used for introductory and intermediate economy classes. The examples and exercises provided are excellent to be used as in-class activities and homework assignments. ","created_at":"2015-06-10T19:00:00.000-05:00","updated_at":"2015-06-10T19:00:00.000-05:00"},{"id":784,"first_name":"Wendy","last_name":"Usrey","position":"Faculty Instructor","institution_name":"Colorado State University","comprehensiveness_rating":5,"comprehensiveness_review":"This book is fantastic in terms of the breadth of finance, money and banking topics. I have found that most money and banking texts have some of the topics I want to cover in my classes, but I have seen very few that contain all of the material I am looking for in one, easily digestible textbook.  With 26 chapters covering everything from how money and banking applies to our everyday lives, to the theory of rational expectations and its implications for monetary policy, this book is so comprehensive I can easily see myself using it in several different finance classes as well as in various economics courses.  \n","accuracy_rating":4,"accuracy_review":"I have not seen any errors in terms of content or examples/problems in the text.  However, some of the hyperlinks to outside resources are no longer working.  ","relevance_rating":2,"relevance_review":"1.\tI was very excited to see all of the hyperlinks to external content (new stories, other texts, etc), but as mentioned above, quite a few of the hyperlinks are no longer working.  Depending on the link this could be a relatively easy fix, but some of these sources may no longer exist and may need to be removed.  While not particularly difficult, if the text refers to the content referenced by the link, portions of the text will need to be rewritten if the links are removed.   I also noted a few places where the text is already in need of some updating, for example, the book does a good job of explaining the 2007-2008 Financial Crisis, along with concepts such as the “Lender of Last Resort” and monetary policy, but does not contain any discussion on quantitative easing.  This was a very critical and important (as well as controversial) component of the Federal Reserve's response the Financial Crisis, so it should have been included in the text or added in an update.    \n","clarity_rating":5,"clarity_review":"Overall the text is written in a very accessible manner without sacrificing academic rigor.  Concepts are explained fully but in such a way that students from a variety of backgrounds should be able to understand the content.  As another reviewer mentioned, a glossary or index at the end of the text would be very useful for helping to navigate the text and find definitions of key terms quickly. ","consistency_rating":5,"consistency_review":"Terminology, writing style and framework remain consistent throughout the text.","modularity_rating":5,"modularity_review":"Despite the amount of material, this text is very well organized.  The content is broken up into manageable chunks with very clear learning objectives stated at the beginning and key takeaways at the end of each section.   This format makes a big difference in terms of helping the reader stay oriented so they do not get lost in the world of financial jargon and concepts.  I particularly liked how each chapter was organized with so many additional resources and references.  I particularly like the clear chapter objectives, followed by learning objectives for each sub-section.  The \"suggested reading\" at the end of each chapter, as well as the \"stop and think\" boxes make the text very approachable for students and give the instructor a lot of great ideas for incorporating outside content and examples into the class.","organization_rating":5,"organization_review":"The order in which the topics are presented is also very good with progression between concepts fluid and intuitive, but hyperlinks referring to other parts of the text make it very easy for an instructor to teach the topics in an order that suits their individual class structure without the worry of having students end up \"lost in the text.\"","interface_rating":4,"interface_review":"The interface of the book is very easy to navigate.  Content displays as expected and does not seem to be affected by the format (I reviewed both the web interface as well as the downloaded PDF version).  One thing that would make navigation easier would be to add hyperlinks from the table of contents to the chapters in the downloadable PDF version.  This feature is available when viewing on the web, but did not appear as an option once I downloaded the PDF.","grammatical_rating":5,"grammatical_review":"No grammar or spelling errors were found during my review. ","cultural_rating":5,"cultural_review":"As expected from an academic text, there are no insensitive or offensive references in the text.  Additionally, the information is easy to understand regardless of cultural background and can easily be used in diverse classes with little to no adaptation.  ","overall_rating":9,"overall_review":"Overall I think this is a solid, well written text that contains a lot of relevant and useful information.  The world of finance can be intimidating and the author does a wonderful job of helping make the subject matter approachable and interesting, particularly with the use of humor and clever chapter titles.  I intend to use this text in several of my own classes that range from introductory up to intermediate level classes.","created_at":"2016-12-05T18:00:00.000-06:00","updated_at":"2016-12-05T18:00:00.000-06:00"},{"id":1301,"first_name":"Laura","last_name":"Carolevschi","position":"Assistant Professor","institution_name":"Winona State University","comprehensiveness_rating":5,"comprehensiveness_review":"In its 26 chapters, the textbook covers a wide array of money and banking topics, as well as macroeconomics topics with monetary policy applications. The treatment of the subjects is clear, easy to follow and relevant with applied examples. No index or glossary was provided with the version that was reviewed.","accuracy_rating":5,"accuracy_review":"The content is accurate, error-free and unbiased, at least in the sections I chose to review.","relevance_rating":4,"relevance_review":"The theories discussed in the textbook are up-to-date, and will stand the test of time for a while. However, some of the data will need to be updated. I'm reviewing this book in 2017, and many of the graphs have data until 2007-2008.","clarity_rating":5,"clarity_review":"The author uses a story-telling format that is easy to read and accessible to both beginners and advanced learners. The book has many examples that students might be able to relate to due to personal experience.","consistency_rating":5,"consistency_review":"All chapters are using the same format. The terminology and concepts are used consistently throughout the text.","modularity_rating":5,"modularity_review":"While the textbook covers a variety of topics, it is easily divisible into smaller sections. Each chapter is divided into several topics, and each sub-chapter is clearly organized around a single topic, while still easily integrating within the larger subject matter of each chapter. During a regular semester I am usually unable to cover an entire textbook, and I select some chapters to cover first, with a couple of chapters as \"maybe\", if we still have time at the end of the semester. This textbook can be easily organized in such a way.","organization_rating":5,"organization_review":"The topics in the text are presented in a logical and clear fashion. The organization/structure/flow are consistent throughout the text. All chapters are organized in the same format, making the text easy to read and follow.","interface_rating":5,"interface_review":"The text is free of any interface issues. Most images/tables/graphs were clear and easy to read. However, I encountered a couple of images that were unclear - on page 258, I could only read the names of the countries, but not the text in each box even after zooming in; the table on page 304 seems to not be visible in its entirety. Another thing that would make the book easier to navigate would be a table of contents with hyperlinks to each chapter. The .pdf version that I'm reviewing does not have it.","grammatical_rating":5,"grammatical_review":"I could not find any grammar errors. (However, I found some typos - in a few instances, it seems that the space between the words is missing, likethis.)","cultural_rating":5,"cultural_review":"The treatments of topics in this textbook is respectful of different cultures.","overall_rating":10,"overall_review":"The book provides a comprehensive yet approachable coverage of several monetary policy issues. The format of the book make it versatile to several uses - as a standalone text in money and banking classes, or as supplementary reading in introductory or intermediary macroeconomics classes.","created_at":"2017-06-20T19:00:00.000-05:00","updated_at":"2017-06-20T19:00:00.000-05:00"},{"id":2978,"first_name":"Partha","last_name":"Gangopadhyay","position":"Professor","institution_name":"St. Cloud State University","comprehensiveness_rating":5,"comprehensiveness_review":"The text provides a comprehensive coverage of Money and Banking topics. If anything, there is too much material in the book's 26 chapters for one course. Most colleges do not have more than one Money and Banking course. The book has enough material for at least two such courses. I did not see an index or a glossary of terms.","accuracy_rating":5,"accuracy_review":"I have not detected any error in the text. I checked out some of the hyperlinks to outside resources. The links seem to work just fine. I would like to see the sources of the tables and figures listed below the tables/figures in the book.","relevance_rating":2,"relevance_review":"The text needs to be revised and updated. The tables and figures in the book provide information up to 2007-2008. This applies to many of the tables/figures in chapters 9, 10, 11, 15, 16, 18, 19, 20, and 21. There is a brief discussion of banking regulation in chapter 11. However, I did not see even a mention of the Gramm-Leach-Bliley Act of 1999, or the Dodd-Frank Act of 2010, or the Basle 111 capital requirements. The discussion in the books seems to end with the Riegle-Neal Act of 1995, and the Basle 11 requirements. Also, the suggested readings at the end of the chapters need to include more current articles and other resources. The fundamental concepts of money and banking have not materially changed over time. The book does a good job of explaining these concepts. However, the banking laws and data and statistics have changed over time. These need to be updated. The book was written in 2012. It is time for a newer edition. The updates can be easily implemented.","clarity_rating":5,"clarity_review":"The book is written in clear and concise language. Beginning students should not have any difficulty in reading and understanding the concepts. Students will also be able to personally relate to many of the examples and anecdotes that are spread throughout the book.","consistency_rating":5,"consistency_review":"The writing style is consistent throughout the book. I also like the consistent layout of the chapters. Each chapter and section begin with a set of learning objectives, and ends with 'Key Takeaways', and a list of suggested readings. I also like the 'Stop and Think' boxes in each chapter.","modularity_rating":5,"modularity_review":"I may be able to cover 10 or 11 chapters from the book in a sixteen-week semester. As I mentioned elsewhere, there is enough material in the book for at least two 'Money and Banking' courses. It will be easy to pick 10-12 chapters from the book to cover in a 'Money and Banking' class. The text is not overly self-referential, and most chapters can stand on their own. The text can be easily divided into smaller sub-units that can be incorporated in different courses.","organization_rating":5,"organization_review":"The text and the individual chapters are logically organized. The order of the chapters is clear, and the concepts are presented in a coherent and logical manner.","interface_rating":4,"interface_review":"I did not detect any issues with interface. I suggest numbering the equations in chapters 4-7, 9, 14, 15, 17, 18, 20, and 21. Also, the sources of the various tables/figures should be listed below the tables or figures. Several exercises are included in chapters 4-7, 9, 15, 17, 18, and 21. I am assuming that the solutions to these exercises will be made available to the instructors in supplementary materials in the book's website. However, I suggest that the answers to at least some of these exercises should be provided in an Appendix at the end of the book. It will also be helpful if a section of conceptual questions and/or numerical exercises is added at the end of each chapter. I also suggest adding a section in chapter 4 (and in other chapters) showing how to calculate the time value of money (and bond prices) using a financial calculator. ","grammatical_rating":5,"grammatical_review":"I have not seen any grammatical errors in the book.","cultural_rating":5,"cultural_review":"I did not notice any cultural insensitivity in the book.","overall_rating":9,"overall_review":"The book is comprehensive in the coverage of Money and Banking topics. However, the book is very outdated. A new edition of the book with up-to-date discussion of the banking regulatory framework, and well as current data and statistics is needed at this point. The concepts are easy to understand, and the book is well-written.","created_at":"2019-06-10T14:22:38.000-05:00","updated_at":"2019-06-10T14:22:38.000-05:00"},{"id":3426,"first_name":"Peter","last_name":"Mikek","position":"Associate Professor","institution_name":"Wabash College","comprehensiveness_rating":5,"comprehensiveness_review":"This is a great book for any student that is exposed to questions of money and banking for the first time.The book is certainly comprehensive in covering most of the money and banking topics, reaching a bit into macroeconomics and international finance. The 26 chapters provide overview and numerous examples of standard Money and Banking courses/textbooks and, very likely, include more material than can be thoroughly covered in a semester course. The three chapters devoted totally to banking are complemented with standard coverage of monetary policy and well placed within macroeconomic framework.  It is delightful that the focus on banks within financial sector is maintained through most of the text. The text includes a chapter on financial crisis, international finance, and several chapters reviewing and scaffolding  a broader context for money and banking. I was puzzled by the fact that I could not locate the chapter of Financial Derivatives. However, I suspect that this was probably some error preparing the online PDF file. While the work is very broad in its scope the text in each sections is super focused and relatively short. While I am a fan of concise textbooks, I found it occasionally too limited (for example there is a chapter with only 6 pages of text that includes several unnecessary excursions into methodology and history).  \r\n","accuracy_rating":4,"accuracy_review":"Overall, I find the book very accurate and unbiased. In some sense the text strikes me as not completely polished but still great text. The remaining typos are not crucial for understanding and can be easily identified.Let me give you some examples: in an example of a balance sheet ,the author claim that liabilities are \"things owNed,\" they place transaction deposits on one T account among bank's assets, in a scheme of a transmission mechanism they have an arrow turned the wrong way (EMP, net worth down), \"nominal rates on risky securities had in fact soared in 1930-1933\" should actually talk about the \r\nreal rates, etc. Again, these are small remaining errors and a reader will be able to fix them easily as they go. I am convinced that the next iteration of the text will get rid of the remaining typos.","relevance_rating":5,"relevance_review":"This is definitely one of the very strong attributes of this interesting text. The examples are definitely up-to-date as it includes examples from the recent financial crises and developments in international finance. But not only that, the author uses rich historical background artfully to place the more recent examples in historical context. This contributes to richer text and better understanding of several provided examples. I believe that the text will need relatively little in terms of updating it.","clarity_rating":4,"clarity_review":"This is a fantastically clear presentation of ideas and concepts. The authors use Stop and Think boxes to expand upon the basic ideas with examples, Key Takeaways boxes to reiterate the most important points, Exercise boxes to provide hands-on opportunities. Each section starts with clearly spelled learning objectives. Super concise text leaves the reader with clear message. But maybe the most enjoyable feature of the text is vivacious, playful, and rich language. I am REALLY impressed with the rich vocabulary and engaging, occasionally truly erudite, nicely varied language (\"if not insane, at least inane,” “Asymmetric information (that horrible three-headed hound from Hades),” “if you wrap your car around a tree,” etc.). The authors try to engage the average reader also with a number of colloquial expressions that are less to my taste (\"those smakers,\" \"kinda funny that,\" \"darn high\") but I guess that is just my taste.","consistency_rating":5,"consistency_review":"The authors are consistent across the chapters, they use standard field specific vocabulary. I think they score high on this point.","modularity_rating":5,"modularity_review":"This is another strong quality of the text. While some parts are absolutely essential in every Money and Banking text, such as time value of money or chapter on banking and one on monetary policy, there are parts that can easily be added or dropped based on preferences of the instructor. Chapters devoted to exchange rates or international monetary arrangements can easily be postponed to later courses. Similarly, students that already had a decent intermediate macroeconomics will not need chapters focused on macro. So, the text both allows for various arrangements of the building blocks in a variety of ways. ","organization_rating":5,"organization_review":"The textbook follows a standard order in presentation of the material. Not only the sequencing but also parsing the material into logical units was done with the due care. This is actually essential for good learning success and they did if perfectly. Additionally, I already mentioned that each section has clearly spelled learning objective and Key Takeaways that contribute to transparent structure of the text. Finally, progression from one topic to the next is seamless and easy to follow.","interface_rating":5,"interface_review":"Navigation is easy and clear, the figures, excercises, Stop And Think boxes are clearly marked. The text consistently uses several different colors to indicate parts of the text or to emphasize this or that (such as tables). The interface is not only easy to use, it is also nicely appealing for the reader.","grammatical_rating":5,"grammatical_review":"I found no issues with the grammar. Furthermore, I wish to emphasize again that the use charming and vivacious language.","cultural_rating":5,"cultural_review":"I found the book to follow the usual standards regarding the cultural sensitivity and non-offensive language. Despite the fact that the book is devoted to functioning of a financial system in developed capitalist economy the text includes ample examples from across the globe - in particular in chapters on international finance. German reunification,  Chinese high foreign reserves and exchange rate system, Argentine currency crises are just three of numerous examples that cross the cultural and geographical borders with ease and clarity.","overall_rating":10,"overall_review":"This is an absolutely delightful text that uses fresh, clear, and playful language in the field that can be perceived as rather dry.  The book will be best suited for beginners with first encounters with money and banking. For others, a skillful instructor can easy point out on what they should focus (and where are few remaining typos). The text is comprehensive and set in a way that will serve broad set of instructor's preferences; from those that wish to focus on international finance to those that wish to include some review of macroeconomics. One of the best attributes of the book is the fact that the author never loses its focus on banks and/or monetary policy. \r\nOverall, I find the text great.","created_at":"2019-12-22T15:29:09.000-06:00","updated_at":"2019-12-22T15:29:09.000-06:00"},{"id":4506,"first_name":"Ulmaskhon","last_name":"Kalandarova","position":"Instructor","institution_name":"Colorado State University","comprehensiveness_rating":3,"comprehensiveness_review":"Although the book covers majority of concepts in money and banking, but unfortunately it seems that all data is outdated and sometime the fundamental legislative laws like Dodd-Frank act not even mentioned. Also, more discussion of bank regulating system is recommended - it is very brief in chapter-11. \r\nThe revised and more comprehensive version of this book is recommended. For example, this book could compare its' contents with Cecetti's Money and Banking book, which is widely used in teaching this course.","accuracy_rating":4,"accuracy_review":"Fundamental concepts seem to be discussed very well, but the demonstration data seems to be a bit loose.","relevance_rating":4,"relevance_review":"Co","clarity_rating":5,"clarity_review":"The text is written in clear prose. I did not have any difficulty with its understanding.","consistency_rating":5,"consistency_review":"Text is consistent with terminology, however the modern terminology could be also included - like bitcoins, hi tech , mobile banking issues","modularity_rating":3,"modularity_review":"Modularity needs to be revised and added more parts for practice, brief summaries, real-life examples.","organization_rating":3,"organization_review":"Structure is outdated - need to include at least some practice problems and explanation of their solutions for some of them in the text. Also, real life examples section would be a plus. Also, brief summary of chapter's main points could improve this book.","interface_rating":3,"interface_review":"I think the book should be revised due to very outdated display features - it seems very old and comparing for example to Cecetti's book in money and banking - I would not choose this book for teaching - because it does not have many different informative, practice, learn sections as other books have.","grammatical_rating":5,"grammatical_review":"I didn't find any grammatical errors in the text.","cultural_rating":5,"cultural_review":"I would recommend to add more data from developing nations banking system for informative and comparison/analysis purposes. This could give a brief explanation of different factors that effect developing countries banking systems, and their special characteristics.","overall_rating":8,"overall_review":null,"created_at":"2021-01-02T01:01:06.000-06:00","updated_at":"2021-01-02T01:01:06.000-06:00"},{"id":34737,"first_name":"Nabila Rahman","last_name":"Biju","position":"Assistant Professor of Economics","institution_name":"Berea College","comprehensiveness_rating":5,"comprehensiveness_review":"I really liked the fact that the first few chapters started with very basic ideas which makes it easier for the beginners to start in this field. And I like the think-boxes.","accuracy_rating":4,"accuracy_review":"The discussion of moral hazard and the so called 'evil practice' is a good way to introduce students about the financial system's drawbacks. They should realize that this current system is not the best we could do so far. Rather, it the accumulation of historical accidents and there is plenty of room for improvements in this current system. So yes, I think the content was pretty unbiased.","relevance_rating":5,"relevance_review":"With all the detailed examples, I found it to be quite relevant. I am teaching Money and Banking class currently, and I can find most of my important topics in this book as well. So, yes, I will say this book is relevant.","clarity_rating":5,"clarity_review":"The language of the book is really reader-friendly and as I mentioned before, I felt a non-Econ or non-Business background student also can easily understand.","consistency_rating":4,"consistency_review":"The content and topics of each consequent chapters flow well.","modularity_rating":5,"modularity_review":"It's already way too divided into sub-topics at least in my opinion. No need to break it down further.","organization_rating":3,"organization_review":"Although it is not an e-book and only a pdf, still, putting in a list of contents could be done. I strongly recommend to have a list of contents with hyperlinks linking to each chapter as it really helps. Especially when a person is re-reading, its really annoying to keep scrolling.","interface_rating":2,"interface_review":"Would be nice to have hyperlinks.","grammatical_rating":5,"grammatical_review":"Good writing","cultural_rating":4,"cultural_review":"I would expect more discussion of other countries also the ancient times. But it's still very relevant.","overall_rating":8,"overall_review":"I liked it quite a bit. Only adding a list of content is the only thing I would ask for. Thanks!","created_at":"2023-11-14T11:12:30.000-06:00","updated_at":"2023-11-14T11:12:30.000-06:00"},{"id":35709,"first_name":"Muris","last_name":"Hadzic","position":"Associate Professor","institution_name":"Lake Forest College","comprehensiveness_rating":4,"comprehensiveness_review":"The coverage is comprehensive in terms of the topics covered across all chapters. However, within each chapter the topics could be covered in more detail.","accuracy_rating":5,"accuracy_review":"Content is accurate, but some tables and figures are outdated.","relevance_rating":5,"relevance_review":"Content is relevant, but some tables and figures are outdated. The update would be welcome. I use it as an opportunity for an exercise where students need to recreate the tables/figures themselves but using up-to-date data.","clarity_rating":5,"clarity_review":"The text is written in a clear, easy-to read, engaging languages. That is one of the top reasons I adopted the book in my classroom","consistency_rating":5,"consistency_review":"I found no issue in terms of consistency. The chapters use the same terminology throughout, so it is not confusing or diffuclt for student to 'connect the dots' across different concepts and topics in the textbook.","modularity_rating":5,"modularity_review":"The textbook is extremely modular. In fact, I would make some sections longer than this textbook does, but either way, modularity is a strong feature of this textbook.","organization_rating":4,"organization_review":"I would change the order of some chapters (and this goes for Mishink's textbook too), but that is a small issue. Each instructor can teach the course in any order they prefer.","interface_rating":5,"interface_review":"No interface issue, easy to navigage across chapters, and within chapters.","grammatical_rating":5,"grammatical_review":"I haven't found any grammatical errors. I did not necessary read the book to found typos and grammatical errors, but don't remember finding anything that was an obvious error.","cultural_rating":5,"cultural_review":"The book's examples are inclusive, culturally sensitive, engaging, and appropriate for the audience of undergraduate students.","overall_rating":10,"overall_review":"I have adopted the book this semester. I am looking forward to hear students' comments and if they agree with my assessment.","created_at":"2026-01-15T09:40:53.000-06:00","updated_at":"2026-01-15T09:40:53.000-06:00"}],"url":"https://staging.open.umn.edu/opentextbooks/textbooks/money-and-banking","updated_at":"2026-01-15T09:40:53.000-06:00"},{"id":668,"title":"Introduction to Financial Accounting: U.S. GAAP Adaptation","edition_statement":"2021-A","volume":null,"copyright_year":2021,"isbn10":null,"isbn13":null,"license":"Attribution-NonCommercial-ShareAlike","language":"eng","accessibility_statement":null,"accessibility_features":["unknown"],"description":"This textbook is an adaptation by D. Marchand and Athabasca University of the original text written by D. Annand and H. Dauderis. It is intended for use in entry-level college and university courses in financial accounting. A corporate approach is utilized consistently throughout the book. The adapted textbook includes multiple ancillary student and instructor resources. Student aids include solutions to all end-of-chapter questions and problems, and randomly-generated spreadsheet problems that cover key concepts of each chapter. These provide unlimited practice and feedback for students. Instructor aids include an exam bank, lecture slides, and a comprehensive end-of-term case assignment. This requires students to prepare 18 different year-end adjusting entries and all four types of financial statements, and to calculate and analyze 16 different financial statement ratios. Unique versions can be created for any number of individual students or groups. Tailored solutions are provided for instructors. Another version of the textbook written by D. Annand and adapted by T. Thompson, including .docx files and ancillary material, can be obtained upon request to D. Annand (davida@athabascau.ca).","contributors":[{"id":4815,"contribution":"Author","primary":false,"corporate":false,"title":null,"first_name":"David","middle_name":null,"last_name":"Annand","location":"Athabasca University","background_text":"David Annand, EdD, MBA, CPA (CA), is a Professor of Accounting in the Faculty of Business at Athabasca University. His research interests include the analysis of costs and organizational structure on distance-based universities. He has written several accounting-related undergraduate- and graduate-level texts, all available as open educational resources. David completed his Doctorate in Education in 1998. His thesis deals with the experiences of instructors in graduate-level computer conferences."},{"id":4816,"contribution":"Author","primary":false,"corporate":false,"title":null,"first_name":"Donna","middle_name":null,"last_name":"Marchand","location":"Emmanuel College","background_text":"Donna L. Marchand, CPA, is an Assistant Professor of Accounting at Emmanuel College in Boston. Prior to taking this position she worked as a full-time instructor at Wheaton College in Norton, MA, and played a key role in transitioning the Business and Management program into a fully open source program for students. Prior to this, she worked as Director of the Academic Achievement Center and full-time instructor at Bridgewater State University in Bridgewater, MA. Before transitioning into higher education she worked in public accounting. However, her career initially began in K-12 education, playing an integral role in launching a fully inclusive education program that became a state-wide model in New York State."},{"id":5262,"contribution":"Author","primary":false,"corporate":false,"title":null,"first_name":"Henry","middle_name":null,"last_name":"Dauderis","location":null,"background_text":""}],"subjects":[{"id":18,"name":"Accounting","parent_subject_id":2,"call_number":"HF5625","visible_textbooks_count":18,"url":"https://staging.open.umn.edu/opentextbooks/subjects/accounting"},{"id":2,"name":"Business","parent_subject_id":null,"call_number":"HF5001","visible_textbooks_count":144,"url":"https://staging.open.umn.edu/opentextbooks/subjects/business"},{"id":19,"name":"Finance","parent_subject_id":2,"call_number":"HG173","visible_textbooks_count":25,"url":"https://staging.open.umn.edu/opentextbooks/subjects/finance"}],"publishers":[{"id":646,"url":"https://lyryx.com/","year":2019,"created_at":"2019-02-09T11:10:18.000-06:00","updated_at":"2020-08-04T19:12:39.000-05:00","name":"Lyryx"}],"formats":[{"id":1179,"type":"PDF","url":"https://oldmis.kp.ac.rw/admin/admin_panel/kp_lms/files/digital/Core%20Books/Finance/Introduction%20to%20financial%20accounting%20U.S.%20GAAP%20Adaptation%20by%20Dauderis,%20Annand.pdf","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1192,"type":"Online","url":"https://oldmis.kp.ac.rw/admin/admin_panel/kp_lms/files/digital/Core%20Books/Finance/Introduction%20to%20financial%20accounting%20U.S.%20GAAP%20Adaptation%20by%20Dauderis,%20Annand.pdf","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1398,"type":"eBook","url":"https://oldmis.kp.ac.rw/admin/admin_panel/kp_lms/files/digital/Core%20Books/Finance/Introduction%20to%20financial%20accounting%20U.S.%20GAAP%20Adaptation%20by%20Dauderis,%20Annand.pdf","price":{"cents":0,"currency_iso":"USD"},"isbn":null},{"id":1399,"type":"Hardcopy","url":"https://www.amazon.ca/dp/179460894X","price":{"cents":0,"currency_iso":"USD"},"isbn":null}],"rating":"5","textbook_reviews_count":4,"reviews":[{"id":3396,"first_name":"Lillian","last_name":"Grose","position":"Assistant Professor","institution_name":"University of Holy Cross","comprehensiveness_rating":5,"comprehensiveness_review":"The textbook covers all the important areas for a financial accounting class.  There is no index or glossary in the PDF version of the book, but the table of contents is descriptive enough to allow navigation of the material.  The online version shows a glossary, but does not allow access.  Apparently, additional registration is required for the online version, since much of the text is not accessible from that link.  The link to the paper version on Amazon is a bonus for this book.  \r\nMaterial was presented in a clear, concise manner with examples that more closely resemble real-life presentation than is normally seen in textbooks.  End of chapter discussions, exercises, and problems were clear and straight-forward and should be easily used by the student.  One negative, for some instructors, may be the complete solutions to end of chapter work at the end of the book.  Students, on the other hand, often like to see the solutions to help them work through difficult material.","accuracy_rating":5,"accuracy_review":"A cursory review of the text, examples and end of chapter material did not reveal any inaccuracies or errors.","relevance_rating":5,"relevance_review":"All material appeared to be current.   The material was organized in a manner that should make any changes, updates, corrections, or additions easy to implement.","clarity_rating":5,"clarity_review":"Material is very readable and written in a clear, concise manner that should be easy accessible to students.  In-chapter examples and exhibits enhanced the material.","consistency_rating":5,"consistency_review":"Material was seamlessly presented.  Terminology was consistent.  Use of bullet points made concepts easy to understand.  Especially important for students is the consistency of the chapter presentation of the material and the same use of methods and terminology in the end of chapter work.","modularity_rating":5,"modularity_review":"Although some of the chapters seemed dense in terms of new material, each chapter was presented in sections that can be easily segmented into individual class period presentations.  Several chapters had appendix sections which can be used for optional assignments as needed by the instructor.","organization_rating":5,"organization_review":"The organization logically worked through the accounting cycle and financial statements.  The chapter on partnerships included a section on sole proprietorship that included accounting for the three types of business formation.","interface_rating":4,"interface_review":"The PDF version was accessible and very easy to read. All images, charts and examples were free from distortion and very legible.  The Online version did not seem to have all the links available.  The B\u0026W Print link connected directly to the Amazon purchase site showing a very reasonable price for the print copy.  ","grammatical_rating":5,"grammatical_review":"No grammatical errors were discovered in a review of the relevant material.","cultural_rating":5,"cultural_review":"Examples were primarily objective references to companies with few references to individual cultures.","overall_rating":10,"overall_review":"An email to lyryx.com requesting additional information regarding online student assessment and instructor resources received a reply within 30 minutes with instructor access information to additional resources.  Although the additional site has not yet been evaluated, the response time indicates an excellent level of instructor support.  After review of the support material, the book is definitely a possibility for the Financial Accounting course.","created_at":"2019-12-18T15:15:09.000-06:00","updated_at":"2019-12-18T15:15:09.000-06:00"},{"id":3828,"first_name":"Zlatinka","last_name":"Blaber","position":"Assistant Professor of Accounting","institution_name":"Salem State University","comprehensiveness_rating":5,"comprehensiveness_review":"The book contains 13 chapters - more than enough for a college semester of 10-15 weeks. It covers the accounting process, accounts, journal entries, ledgers, financial statements, financial statement analysis, and types of business entities, among others. These are topics usually seen in any other financial accounting textbook. There are chapter summaries, discussion questions, exercises, and problems with solutions for each chapter.","accuracy_rating":5,"accuracy_review":"I did not notice any inaccuracies.","relevance_rating":5,"relevance_review":"The book is very relevant (2019). It is current in its discussion of accrual accounting, accounting standards, etc.","clarity_rating":5,"clarity_review":"The book is clear and uses colors and symbols appropriately.","consistency_rating":5,"consistency_review":"I did not notice any inconsistencies.","modularity_rating":5,"modularity_review":"The chapters follow in a logical order, with appropriate sections and sub-sections.","organization_rating":5,"organization_review":"It follows the order of most other similar texts - accounting cycle, accounts, financial statements, and lastly - financial statement ratios and analysis.","interface_rating":5,"interface_review":"The tabular analysis of transactions (bird's eye view on the effect of transactions on assets, liabilities, and equity accounts) is used in color. Plus and minus signs are well used as visuals, arrows as well.","grammatical_rating":5,"grammatical_review":"Excellent use of English grammar and style.","cultural_rating":5,"cultural_review":"The focus is on U.S. GAAP, as the title states, not on IFRS or other country-specific GAAP.","overall_rating":10,"overall_review":"I really liked this book upon my review of its PDF format. There is plenty of material to select from. Students are likely to like the visuals and find the many solutions to exercises and problems very helpful.","created_at":"2020-05-26T16:52:38.000-05:00","updated_at":"2020-05-26T16:52:38.000-05:00"},{"id":33373,"first_name":"Heidi","last_name":"Derstine","position":"Lecturer","institution_name":"James Madison University","comprehensiveness_rating":5,"comprehensiveness_review":"The textbook is comprehensive in its coverage of all the usual material taught in an introductory financial accounting class. The concept self-check, summary of learning objectives and discussion questions all help the student assess their understanding of the material as they read the chapters. There are plenty of exercises and problems for each chapter for an instructor to assign as practice or homework. With that said, the solution is provided for the exercises and problems, which some instructors may not like. In the PDF version, the textbook provides a descriptive table of contents but no index or glossary.","accuracy_rating":5,"accuracy_review":"I did not notice any inaccuracies.","relevance_rating":5,"relevance_review":"For this type of material, no significant changes occur often. Updating figures and dates used in examples, exercises and problems would be easy. I didn’t see any real-world data presented that would need to be updated on a regular basis. This text also doesn’t address IFRS reporting standards.","clarity_rating":5,"clarity_review":"This textbook can be easily comprehended by an entry level accounting student with good examples and figures provided. The material is presented in a concise and clear way.","consistency_rating":5,"consistency_review":"The terminology and framework of each chapter is consistent. The exercises and problems were formatted and worded the same way as the material presented in the chapter.","modularity_rating":5,"modularity_review":"Chapters are divided into smaller segments, which accommodates different lengths in courses well. This text doesn’t have extraneous information, which makes it manageable and easy for the students to follow.","organization_rating":5,"organization_review":"The order of the topics is logical. It is like many other introductory financial accounting textbooks.","interface_rating":5,"interface_review":"I found the textbook to interface well in the pdf and the online HTML format with no issues of distortion of images/charts or any other display feature. All the text was very legible. To access a hardcopy, the link took me to Amazon. On the Amazon site, the textbook is currently unavailable.","grammatical_rating":5,"grammatical_review":"I didn’t notice any grammatical errors.","cultural_rating":5,"cultural_review":"I did not find any part of the text culturally insensitive or offensive.","overall_rating":10,"overall_review":"I really liked this textbook. The textbook’s organization is straight forward. It has great graphics to help students understand the material with good exercises and problems. I was impressed with how easy the online homework was to use. Since it follows the flow of most introduction to financial accounting course textbooks, I think many instructors could easily make the transition to this textbook.","created_at":"2021-08-21T14:29:13.000-05:00","updated_at":"2021-08-21T14:29:13.000-05:00"},{"id":33579,"first_name":"Amanda","last_name":"Daugherty","position":"Assistant Professor","institution_name":"Grand View University","comprehensiveness_rating":5,"comprehensiveness_review":"This textbook covers all of the topics normally covered in a principles of financial accounting textbook.  There are good learning objectives listed for each chapter and a good brief summary of each learning objective at the end of each chapter.  Each chapter concisely explains each topic in a way that is easy to understand and provides good illustrations.  There is good organization by learning objective, and the formatting makes the paragraphs easy to read with important terms in bold text.  I felt the chapters were quite comprehensive, even touching on some topics that are included in intermediate accounting textbooks.  I only have a few notes when comparing this textbook to other introductory financial accounting textbooks.  Most introductory financial accounting textbooks I have seen have separated the adjusting process into its own chapter.  This textbook combines adjusting entries, financial statements, and closing entries into one chapter; but it covers it all well.  The chapter on inventory and the calculation of cost of goods sold under various methods focuses on using a perpetual inventory system; a periodic system is included only briefly in an appendix to that chapter.  There is only a brief mention of internal controls with no mention of the Sarbanes-Oxley Act.  The book does not cover accounting for investments, but I have found that other introductory financial accounting textbooks have removed that topic as well or moved it into an appendix as it is covered in-depth in intermediate accounting.  One noteworthy item is that the answer keys to the end of chapter discussion questions, exercises, and problems are all provided at the end of the file after the textbook; therefore, students have access to the answers.","accuracy_rating":5,"accuracy_review":"I think the authors did a great job of providing accurate information, although I would suggest some edits in Chapter 9 in discussing payroll liabilities, including the Federal Insurance Contributions Act (authors left off the “s” on Contributions).  This section has been updated through 2018 for Social Security and Medicare taxes.  For this particular topic, I would have liked for the authors to have made it a little more clear that there is no limit on the amount of earnings subject to Medicare tax and that only the portion for Additional Medicare Tax is not matched by the employer.  There is also an error where the text states that all employees must pay unemployment taxes.  This needs to be updated to state that unemployment taxes are paid by employers, not employees.  Later the text showed the correct payroll journal entries, but the text is incorrect.  I also noted in the example journal entry for the declaration of a dividend in Chapter 10, the authors show a debit directly to Retained Earnings instead of using a Dividends account first.  However, they did make use of the Dividends account in Chapters 1 and 2.","relevance_rating":5,"relevance_review":"The text is relevant even with many of the example financial statements being dated 2015, especially in the beginning chapters.  A few of the examples have been updated to 2018 in the middle chapters including a classified balance sheet, notes to the financial statements, and the 2018 FICA taxes.  There is also a brief mention of the Tax Cuts and Jobs Act and the updated corporate income tax rate. Even though the information presented is correct, I would like to see an update to the dates in the examples as well as to the exercises and problems at the end of the chapters so that students know that the information is still relevant today.  Some of the dates in the examples in Chapter 12 on financial statement analysis have been updated to 2021, but some of the exercises at the end of the chapter are dated 2012.","clarity_rating":5,"clarity_review":"The information in this textbook is presented using very clear and concise language.  The authors have explained the material in a way that is easy to understand but have also not left out important technical terms.  They have simplified complex definitions and concepts.  There are only a couple of examples in which I wish there was a little more clarity.  There were a couple of instances in which a number was provided in a journal entry, but the calculation was not shown.  While it may be simple for an accountant or faculty member to calculate the number, a student new to accounting may find that frustrating.  Also, there were example journal entries that included the account Cash Over / Short; but the text did not really explain the use of the account, the type of account, or where it would belong on the financial statements.","consistency_rating":5,"consistency_review":"This book is consistent in its organization, formatting, and writing style.  It is very easy to follow with consistent terminology.","modularity_rating":5,"modularity_review":"Financial Accounting is a subject in which later chapters build on the knowledge learned in earlier chapters.  It is important that the first three chapters are covered first in that order as they build on each other until the entire accounting cycle is covered.  The later chapters are designed to build on the knowledge from the first three chapters.  The text is easy to read as it is broken into learning objectives and smaller topics with subheadings within those learning objectives.  The amount of content included in each chapter is comprehensive yet manageable.","organization_rating":5,"organization_review":"The organization of the book is logical.  The information flows well from one topic to the next and from one chapter to the next.","interface_rating":5,"interface_review":"I reviewed this textbook in a pdf format, but it is also available online and in an ePub format.  I found it extremely easy to navigate as there are links to each Chapter and each learning objective in the table of contents.  There are many tables, charts, illustrations, and example financial statements that are easy to read and help the reader to better understand the material.  I was also able to search for key terms.","grammatical_rating":5,"grammatical_review":"The text contains no material grammatical errors.  I did notice in one paragraph that two sentences near the beginning of the paragraph were repeated near the end of the paragraph.  I was not opposed to having that concept reiterated, but I do not think that was the intent of the authors. This is very minor, especially when considering an entire textbook.","cultural_rating":5,"cultural_review":"As this textbook specifically covers U.S. GAAP (Generally Accepted Accounting Principles), it is relevant in the United States.  I did like the references to IFRS (International Financial Reporting Standards) so the reader is aware that there are other accounting standards in the world.  I also liked the specific mention that LIFO (last in, first out) is not allowed under IFRS.","overall_rating":10,"overall_review":"I really like this textbook.  I think the simple explanations make accounting easy to understand for all business students, not just accounting majors.  There is great formatting and organization.  The text is concise yet provides examples, illustrations, and explanations so that the reader can understand both what is being done and why it is being done that way.  There are also a lot of exercises and problems at the end of the chapter to practice the material.","created_at":"2021-12-27T09:20:58.000-06:00","updated_at":"2021-12-27T09:20:58.000-06:00"}],"url":"https://staging.open.umn.edu/opentextbooks/textbooks/introduction-to-financial-accounting-u-s-gaap-adaptation","updated_at":"2025-11-24T02:04:42.000-06:00"}],"links":{"self":"https://staging.open.umn.edu/opentextbooks/subjects/accounting.json?page=1","total_pages":3,"total_count":22,"next":"https://staging.open.umn.edu/opentextbooks/subjects/accounting.json?page=2"}}