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Heritage University OER (Open Access Resources): Accounting

New LibGuide for OER (Open Access Resources)

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Major Collections

                              Accounting materials from MERLOT M
“Provides access to curated online learning and support materials and content creation tools, led by an international community of educators, learners and researchers.”—from the website

                              Accounting materials from OER Commons
“The worldwide OER movement is rooted in the human right to access high-quality education. This shift in educational practice is not just about cost savings and easy access to openly licensed content; it’s about participation and co-creation.”—from the website


                              MIT Open Courseware* - Accounting  
“MIT OpenCourseWare (OCW) is a web-based publication of virtually all MIT course content. OCW is open and available to the world and is a permanent MIT activity.”—from the website


Open Education Consortium - Accounting and Finance
“The Open Education Consortium in collaboration with MERLOT offers a search engine on OER (Open Educational Resources). OER are openly licensed online educational materials that allow teachers and students to freely use, share, and modify.”—from the website


Open Learn - Accounting and Finance
“Open Learn is an initiative of The Open University, UK. It provides supplemental materials for educators, including articles, podcasts, videos, games, and much more. In addition, it offers more than 700 free online classes.”—from the website


“The DOAJ (Directory of Open Access Journals) was launched in 2003 with 300 open access journals. Today, this independent database contains over 15 000 peer-reviewed open access journals covering all areas of science, technology, medicine, social sciences, arts and humanities. Open access journals from all countries and in all languages are welcome to apply for inclusion.”—from the website

  Georgia Knowledge Repository  
The Georgia Knowledge Repository (GKR) is a central metadata repository containing records from participating GALILEO institutions that can be freely searched by the citizens of Georgia and the scholarly community at large.

“Search millions of free academic articles, chapters and theses.”—from the website

Research Gate
"ResearchGate allows you to network with the largest global community dedicated to science and research: we help you to expand your contacts, share knowledge and find potential research partners.”—from the website


Google Advanced Search & OER


  Mason OER Metafinder (MOM) M*
“Real-time federated search for OER content.”—from the website


                              Merlot SystemM*
“Provides access to curated online learning and support materials and content creation tools, led by an international community of educators, learners and researchers.”—from the website


                              OER Commons
“The worldwide OER movement is rooted in the human right to access high-quality education. This shift in educational practice is not just about cost savings and easy access to openly licensed content; it’s about participation and co-creati  on.”—from the website

Textbook Collections

                            Directory of Open Access Books
"1286 Academic peer-reviewed books from 35 publishers.”—from the website

Open Textbook Library
“These books have been reviewed by faculty from a variety of colleges and universities to assess their quality. These books can be downloaded for no cost, or printed at low cost. All textbooks are either used at multiple higher education institutions; or affiliated with an institution, scholarly society, or professional organization.”—from the website

Bookboon contains free eBooks and textbooks that can be downloaded as a pdf; no registration needed. These books cannot be altered, but can be freely printed, shared, or embedded in non-commercial ways. They are intended only for individuals, colleges, and schools.”—from the website

LibreTexts M*
“This Living Library is a principal hub of the LibreTexts project, which is a multi-institutional collaborative venture to develop the next generation of open-access texts to improve postsecondary education at all levels of higher learning. The LibreTexts approach is highly collaborative where an Open Access textbook environment is under constant revision by students, faculty, and outside experts to supplant conventional paper-based books.”—from the website

                            National Academies Press (NAP)

“The National Academies Press (NAP) publishes the reports of the National Academies of Sciences, Engineering, and Medicine. The NAP publishes more than 200 books a year on a wide range of topics in science, engineering, and medicine, providing authoritative, independently-researched information on important matters in science and health policy.”—from the website


CK-12 Foundation is a non-profit organization dedicated to increasing access to high quality educational materials for K-12 students all over the world. We offer free high-quality, standards-aligned, open content in the STEM subjects. By providing these free resources, CK-12 is working toward educational equity for all.

Crash Course --
“Crash Course is one of the best ways to educate yourself, your classmates, and your family on YouTube!  From courses like Astronomy to US History and Anatomy & Physiology it's got you covered with an awesome variety of AP high school curriculum topics. With various witty hosts at your service, you won't even notice you're getting smarter.”—from the website


Creative Commons  
“CC Search is a tool that allows openly licensed and public domain works to be discovered and used by everyone. Creative Commons, the nonprofit behind CC Search, is the maker of the CC licenses, used over 1.4 billion times to help creators share knowledge and creativity online.”—from the website

                            Khan Academy*
"A personalized learning resource for all ages.  
Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computing, history, art history, economics, and more, including K-14 and test preparation (SAT, Praxis, LSAT) content. We focus on skill mastery to help learners establish strong foundations, so there's no limit to what they can learn next!"--from the website

                              OER Commons*
"Open Educational Resources (OER) are teaching and learning materials that you may freely use and reuse at no cost, and without needing to ask permission. Unlike copyrighted resources, OER have been authored or created by an individual or organization that chooses to retain few, if any, ownership rights.”—from the website

                             TED Talks*

“TED is a nonprofit devoted to spreading ideas, usually in the form of short, powerful talks (18 minutes or less). TED began in 1984 as a conference where Technology, Entertainment and Design converged, and today covers almost all topics — from science to business to global issues — in more than 100 languages.”—from the website

University Videos
"This new Digital Library portal contains the metadata of the YouTube Channels of the world's Top Universities.  Viewing University Videos within the Digital Library provides viewer-enhancements that will make these videos attract and keep more viewers.  User Benefits: there are four main user-enhancement features to watch for:

  1. Video transcript plays in sync with the playing video, enhancing the user experience
  2. Video Search - enhanced and advanced search capabilities, plus hit to hit navigation
  3. Video Clip and Share - instant and automatic sharing of important video clips
  4. Video Transcript Navigation, allowing viewers to jump to any spot in the video.”—from the website


Accounting Basics - Cribbingo
“Accounting is the language of business. As a result students must grasp the vocabulary associated with the discipline to have a fundamental understanding of financial reporting. This activity is a combination of the five-card Cribbage game and the board game Bingo. It makes use of game theory as an alternate way to cover content that would typically be part of a lecture.”—from the website

Processing Integrity Challenge
“The Processing Integrity Challenge makes use of 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 an adaptation of the television game show Jeopardy.” .”—from the website

Transaction Analysis Tic-Tac-Toe
“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. .”—from the website

Debit/Credit Flashcards - Drill and Practice for Principles of Financial Accounting
“These 25 interactive PowerPoint flashcards allow students to practice drilling 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.”—from the website

Open Online Courses

Class Central M*"Class Central is a search engine and reviews site for free online courses popularly known as MOOCs or Massive Open Online Courses.”—from the website

                              Coursera M*
“Every course on Coursera is taught by top instructors from the world’s best universities and educational institutions. Courses include recorded video lectures, auto-graded and peer-reviewed assignments, and community discussion forums.”—from the website


                            edX * “There are three commitments we've made to the world. We've been grounded by these since day one:

  • Increase access to high-quality education for everyone, everywhere
  • Enhance teaching and learning on campus and online
  • Advance teaching and learning through research.”—from the website

“Welcome to OpenLearn - the home of free learning from The Open University. Are you looking for a new topic to explore, or want to dig deeper into something you've already discovered? Whether it’s a 60-second animated video or a 24-hour course you are after, you will find it on OpenLearn for free.”—from the website

Accounting Principles

ACCT 201 – Principles of Accounting I
Open Course Library

“ACCT 201 is an introduction to the fundamentals of financial accounting.  This is the first of a two part sequence in financial accounting.  In this course we will explore the framework for all accounting processes.   Students will learn to record economic events and follow a business process through the steps of the accounting cycle.  Service and merchandising businesses will be covered and communication of the conclusions to decision-makers will be emphasized.”—from the website

ACCT 202 - Principles of Accounting II
Open Course Library

“ACCT 202 is the second in the sequence of two corporate financial accounting courses.  The course is designed for students who have successfully completed ACCT 201.  We will expand on the basic framework covered in the first course.  During the quarter we will emphasis specific areas of accounting: internal control, receivables, long-term assets and liabilities, debt and equity financing, and the statement of cash flows. The course goal is to provide a basic foundation for further study in accounting and the relationship to the business core and to prepare the student for further study in other business courses.” .”—from the website

ACCT 203 – Principles of Accounting III

Open Course Library

“This is an introductory course in managerial accounting that transfers to four year institutions. It is commonly the last accounting class for the transfer student intent on a Bachelor’s Degree in Business/Economics fields.

At the conclusion of Accounting 203 you will have developed an understanding of the following:

  • The users of managerial accounting information
  • The basics of job order and process costing
  • Understand and determine cost behaviors
  • Prepare production and cash budgets
  • Understand the basics of variance analysis.”—from the website

Introduction to Financial Accounting
Saylor Academy

“Accounting is the language of business. If you are learning accounting for the first time, embracing its foundational concepts may be a challenging process. Mastery of accounting primarily rests in your ability to critically think through and synthesize the information as it applies to a given situation.”—from the website

Managerial Accounting

Managerial Accounting
Saylor Academy

“Business managers use managerial accounting to help make decisions about their future activities: they need more information and detailed than the data they provide in reports to their external stakeholders. They may need data tailored to meet the needs of a particular business unit, which is not applicable to the firm as a whole. While departmental managers have different needs, most management decisions deal with the same key issues: cost, price, and profit.”—from the website

Introduction to Financial and Managerial Accounting course

                              MIT OpenCourseWare*“This course studies basic concepts of financial and managerial reporting. The viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them.” Course includes assignment problem sets and exams with solutions, as well as lecture notes.”—from the website


“Preprints is a platform dedicated to making early versions of research outputs permanently available and citable. We post original research articles and comprehensive reviews, and papers can be updated by authors at any time. Content on Preprints is not peer-reviewed and can receive feedback from readers.”—from the website.



M--Meta= a service which includes resources compiled from other sites and a serves as a directory to them.

*= a site of some note and merit which has found favor in the Library Dude’s eyes, for better or worse…