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Open Educational Resources (OER) by Subject: Accounting

Accounting OERs

Financial Accounting
Managerial Accounting
Principles of Accounting
  • Intro to Business (course) (Lumen Learning, various OER licenses)
  • GCF Global Quickbooks Tutorials and Resources (2022, GCF, CC BY-NC-ND)
  • Accounting Basics - Cribbingo (Pedagogy in Action) A combination of the five-card Cribbage game and the board game Bingo that makes use of game theory as an alternate way to cover content that would typically be part of a lecture.
  • Processing Integrity Challenge (Pedagogy in Action) Using game theory to help students learn how to determine relevant application controls for accounting systems to ensure processing integrity is achieved. It specifically addresses source data, data entry, processing, and output controls. The playing format is similar to Jeopardy.
  • Transaction Analysis Tic-Tac-Toe (Pedagogy in Action) Transaction analysis is the process of identifying the specific effects of economic events on the accounting equation. Each transaction at a minimum has a dual effect on the accounting equation and it must always remain in balance. Students enrolled in principles of financial accounting courses need practice applying these concepts and playing tic-tac-toe helps to accomplish this task in a novel way. The game utilizes PowerPoint hyperlinked slides to emulate the game of tic-tac-toe. Instructors can also modify the tic-tac-toe questions to serve their individual needs.
  • Debit/Credit Flashcards - Drill and Practice for Principles of Financial Accounting (Pedagogy in Action) Twenty-five interactive PowerPoint flashcards on the rules of debits and credits. The flash card feedback refers to the acronym EARLS to help students learn the debit and credit rules applied to increasing and decreasing specific accounts.

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Content included in the OER by Subject Research Guide by Skyline Library is licensed CC BY 4.0 unless otherwise indicated.