MERLOT Materials

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

Students will understand the origin of the accounting equation and how it relates to the three primary classifications in... see more

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

Students will be able to apply the general concept of a contra account to the purchasing side of a merchandising... see more

Revenue, as an account in the set of books of a company, follow a standard logical set of rules. This video walks through... see more

This video explains the average cost method of valuing inventory. The video goes through explaining how the calculations... see more

A video that explains the cost assumption model of LIFO (Last In First Out) on inventory. A good example to be shared... see more

This video walks through the calculations of FIFO (Forst In First Out). This invensoty cost assumption says that the... see more

This channel contains video on various accounting topics for the basics fo accounting as well as more advaced topics in... see more

This 7:21 minute video is the third of ten in a series on Budgeting Basics developed for the Association of Washington... see more

This 6:11 minute video is the second of ten in the series on Budgeting Basics created for the Association of Washington... see more

This 8:32 minute video by Christopher Barnatt explains big data characteristic, big data technologies, and opportunities... see more

This 12 minute video is from the 2015 American Accounting Association Conference.  As the title suggests the prsentation... see more

The Digital Commons Network: Business Commons provides you with 60,700+ Open Access full-text articles pertaining to... see more

Saylor Academy, one of the leaders in Open Education, offers educators, students, and families 100+ free open textbooks... see more

This book provides a detailed summary of the key elements within Break-Even Analysis. Content: Introduction Determination... see more

This is a free textbook offered by BookBoon. This online textbook is a one stop resource for accounting theory. The whole... see more

This exercise book is the third of four exercise books that correspond directly with the Accounting Cycle textbook. The... see more

This book is the first of seven books which introduces the basic principles of accounting. It introduces accounting, the... see more

This is a 7 minute lecture from, that covers accounts, debits, and credits. In order to access... see more

This collection of readings supports courses in accounting theory and policy, with applications to accounting and... see more

From the University of Iowa Henry B. Tippie College of Business, these writing tutorials are a gift to those who struggle... see more

Created and maintained by the University of Arizona this site provides Overviews and Lectures about a number of finance... see more

Record Production is a website that has been created by record production professionals. Its main draw is the over 200... see more