MERLOT Materials

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Short ethics case from the Illinois CPA Society website. Case applies Rule 202, Compliance and Standards, and Rule 203,... see more

This is a transcript of a segment of News Hour with Jim Lehrer in which the Enron's "magic act" contributed to the fall... see more

This is a transcript from the NewsHour with Jim Lehrer in which three experts discuss the WorldCom bankruptcy filing and... see more

These two short YouTube videos provide an explanation of the FASB Accounting Standards Codification that became effective... see more

This site helps individuals and businesses determine whether they have exceeded the FDIC deposit insurance limits at any... see more

This site provides a rather complete wikibook covering financial accounting. It is part of wikiversity.

SBA is a small business resource site that provides blank financial forms. They have forms from balance sheets to loan... see more

This video gives a general overview in conducting Financial Statement Analysis.

This is part one of a two-part module. My goal was to develop a small general ledger system that would allow students to... see more

Flowcharting Made Simple is an article from the October 2000 online publication of the Journal of Accountancy. Explicit... see more

This interactive course produced by the IRS consists of 50 audio enhanced slides. Your host is Legal the Stay Exempt... see more

Case Studies are comprehensive descriptions of actual fraud cases that discuss how the fraud was perpetrated, how it was... see more

Part I provides guidance the reader needs to assume a role in the design, implementation, evaluation and maintenance of a... see more

The "Good Calculators" project is a group of high functioning online calculators which have been carefully programmed to... see more

This is a guide book written by the Department of Defense to provide guidelines on on Activity-Based Costing methodology... see more

If you ask people whether they think stealing is wrong, most of them would answer yes. And yet, in 2013, organizations... see more

This module is Lesson 2 from Theme 1: Your Role as a Taxpayer from the Whys of Taxes site developed by the Internal... see more

' Becoming an accountant requires advanced education, formal certification and a firm commitment to learning the trade.... see more

This material is a great tutorial on YouTube that explains how XBRL really works. provides educators, students, journalists, publishers, and researchers with a free and open source software... see more

For the time being, the Integrated TaxMap consists of a vision that tax professors have regarding the preparation of tax... see more

This new text was developed in collaboration by Athabasca University and Lyryx. It presumes that students have completed... see more

Link to the International Accounting Standards Board

On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all... see more