http://www.merlot.org:80/merlot/ A search of MERLOT materials Copyright 1997-2013 MERLOT. All rights reserved. Sat, 25 May 2013 23:16:12 PDT Sat, 25 May 2013 23:16:12 PDT http://www.merlot.org:80/merlot/images/merlot.gif http://www.merlot.org:80/merlot/ 44 34 http://www.merlot.org/merlot/viewMaterial.htm?id=737853 This is a free textbook offered by BookBoon.The book 'critically evaluates working capital management and the strategic marketing function of credit terms within a theoretical context of wealth maximisation and empirical research. The accounting convention that management must present an image of solvency and liquidity to the outside world by maintaining an excess of current assets over current liabilities is seriously questioned. A firm’s objectives should be to minimise current assets and maximise current liabilities compatible with its debt paying ability, based upon future cash profitability dictated by optimum terms of sale, which may be unique. http://www.merlot.org/merlot/viewMaterial.htm?id=723173 This is a free textbook offered by Saylor Foundation. 'The issue of sustainability and specifically sustainable business is of increasing interest and importance to students of business and also students in the sciences, government, public policy, planning and other fields. There can be significant benefits from students learning about sustainable business from the rich experiences of business practice.The Sustainable Business Case Book by Gittell, Magnusson and Merenda is one of the first of its kind. It combines the the theory of sustainability with key concepts, analytical information and contextual information with a collection of cases which provide insights, perspective and practical guidance on how sustainable businesses operate from different business functional area perspectives.The Sustainable Business Case Book can be used as a stand-alone text or as a supplemental textbook for undergraduate courses that have an interest in sustainable business. While the book’s primary focus is on the relationship between business and sustainability, the book can also be used in courses offered in fields other than business, including environmental and earth systems sciences, environmental studies, urban planning, economics and public policy.The first part of The Sustainable Business Case Book, Chapter 1 through Chapter 3, introduces students to the meaning of sustainability, and the practice of sustainable business. The introductory chapters also describe key concepts, analytical frameworks, and contextual information relevant for the understanding of business sustainability. Chapter 1, defines sustainability and describes how and why businesses choose to engage in sustainable practices and how sustainable business practices relate to corporate profitability and social responsibility. Chapters 2 and 3 provide important background and contextual information affecting sustainable business practice. Chapter 2, The Science of Sustainability, reviews scientific evidence about climate change and the human and business influences on climate change. Chapter 3, Sustainability, Public Policy and Business, describes the significant role of government and public policy in sustainability, including setting the rules, regulations and laws that define the market and market opportunities for sustainable business practice.After presenting a framework for understanding business engagement in sustainability and helping your students develop a core background of information on sustainable business seven case studies across the business disciplines illustrating business sustainability practices are presented. At the beginning of each case study chapter Learning Objectives are listed with major sustainable business points and principles that the case will illustrate and illuminate. Each case chapter includes listing of Key Takeaways, Key Terms and Exercises for students. In each case chapter, there are four main areas of focus:1.Context and motivating interest in sustainability for company;2.Description of the sustainable business practice and how it was implemented;3.Results in terms of changes in sales/revenues, costs, profits and competitive positioning from the sustainable business practice;4.Challenges and opportunities, and future considerations as a result of the company implementing the sustainable business practice.' http://www.merlot.org/merlot/viewMaterial.htm?id=722881 This is a free textbook offered by Saylor Foundation.'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 designedManagerial 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 inManagerial 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.' http://www.merlot.org/merlot/viewMaterial.htm?id=699326 'This book is the first of seven books which introduces the basic principles of accounting. It introduces accounting, the fundamental accounting equation, and four core financial statements. Students will learn the basics of accounting, such as debits and credits, the journal, and trial balance, income measurement, revenue and expense recognition, and the reporting cycle. With a foundation in these basics of accounting readers are introduced to financial statement preparation, the accounting cycle, closing entries, classified balance sheets, the importance of business liquidity, and the concept of the operating cycle.' http://www.merlot.org/merlot/viewMaterial.htm?id=625490 This is a free textbook offered by How To. This popular book has helped thousands of people to learn book-keeping. It explains the principles of book-keeping, including the bank reconciliation, extracting a trial balance, writing up the petty cash book, accruals and prepayments, accounting for VAT, setting up a Limited Company, compiling a balance sheet, accounting for doubtful debts, etc. http://www.merlot.org/merlot/viewMaterial.htm?id=625491 This text undertakes to provide a first-year course in accounting, with accepted principles of accounting arranged in an orderly fashion to capture the student's interest, to hold it, and to anticipate his difficulties so that unnecessary questions are avoided. Additional illustrative material should strengthen and clarify the presentation, particularly in connection with such subjects as analysis of proprietorship, adjustments, bad debts, depreciation, corporations and payroll. http://www.merlot.org/merlot/viewMaterial.htm?id=625522 ״The author explains how cost accounting is the critical institution that ferrets out social waste, ensures that resources are directed to their most highly valued ends, and how entrepreneurs respond to price signals. His presentation is systematic, relentless, logical, and ultimately devastating to the opponents of profit and loss.״ http://www.merlot.org/merlot/viewMaterial.htm?id=617207 This is a free, online textbook offered by Book Boon. http://www.merlot.org/merlot/viewMaterial.htm?id=617211 This is a free, online textbook offered by Book Boon. http://www.merlot.org/merlot/viewMaterial.htm?id=617230 This is a free, online textbook offered by Book Boon.