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        <copyright>Copyright 1997-2013 MERLOT. All rights reserved.</copyright>
        <pubDate>Sat, 18 May 2013 05:14:48 PDT</pubDate>
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            <title>Accounting Principles: A Business Perspective (Managerial)</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=513922</link>
            <description>This is a free, online textbook offered by the Global Text Project at University of Georgia. &quot;The Global Text Project&apos;s international version of the 8th edition of the well-known accounting text.&#1524;</description>
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            <title>Accounting I</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=342825</link>
            <description>he purpose of accounting is to provide a means of recording, reporting, summarizing, and interpreting economic data. In order to do this, an accounting system must be designed. A system design serves the needs of users of accounting information. Once a system has been designed, reports can be issued and decisions based upon these reports are made for various departments.</description>
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            <title>Current Assets</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=437949</link>
            <description>&#1524;This book is the second of seven books which introduces the basic principles of accounting, focusing primarily on liquid assets. It introduces enhanced income statements, sales, cash discounts, the control structure, and inventory accounting. Details concerning cash and highly-liquid investments, cash management, controls for cash receipts and disbursements, and bank account reconciliations are discussed. Accounts receivable, costs and benefits of selling on credit, considerations for uncollectible receivables, notes receivable and interest are also discussed. In addition, the fundamentals of inventory costing methods, inventory management, and ratio analysis are introduced.&#1524;</description>
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            <title>Principles of Accounting Online Textbook</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=424478</link>
            <description>This principles of accounting website provides a free comprehensive textbook and learning center. Both financial accounting and managerial accounting topics are covered. Interactive formative assessments are included along with downloadable problems and exercises in Excel and pdf formats.Educators wishing to use these books as the primary or secondary sources of content in their curriculum must obtain written permission from Dr. Walthers.</description>
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            <title>Current Assets Exercises I</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=512742</link>
            <description>This is a free, online book that contains exercises regarding current assets.  There are 8 problem sets that contain worksheets and solutions.  One must sign up for their newsletter to download the free book.</description>
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            <title>Accounting Cycle Exercises II</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=512734</link>
            <description>This is the second in a series of books that has 8 exercises regarding the Accounting Cycle.  These include Problems, Worksheets, and Solutions.</description>
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            <title>Accounting II</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=342828</link>
            <description>This course is a review of concepts of how accounting is designed to help management make its most important financial decisions. It start by reviewing the principles that should guide accounting in order to serve the purpose for which accounting is designed.</description>
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            <title>Financial Accounting</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=85707</link>
            <description>Book outlines the material covered in college Accounting I &amp;amp; II. Homework with answers provided.</description>
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            <title>Accountancy</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=438081</link>
            <description>This is a free, online textbook that is part of WikiBooks.  Therefore, it is continually being updated.  According to the site, &quot;Accounting is the process by which financial information about a business is recorded, classified, summarized, interpreted, and communicated.&#1524;  The WikiBook covers a wide variety of topics.</description>
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            <title>Accounting Cycle Exercises I</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=512732</link>
            <description>This is a book that contains exercises regarding the Accounting Cycle.  The 8 exercises have problems, worksheets, and solutions.</description>
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