Business Accounting

A comprehensive open textbook on accounting principles covering both financial and managerial accounting. Backed by the Global Text Project and Creative Commons licensed.

Roger H. Hermanson, James Don Edwards, Michael W. Maher

Study material from India's Institute of Company Secretaries covering cost and management accounting, costing methods, budgeting, and decision-making techniques.

The Institute of Company Secretaries of India

Foundation-level study notes from India's Institute of Cost Accountants. Covers the accounting process, reconciliation statements, depreciation, and final accounts preparation.

Institute of Cost Accountants of India

University of Mumbai course material covering accounting processes, principles, and all major branches—financial, cost, and management accounting.

University of Mumbai

An alternative approach to strategic management accounting from the University of Western Australia. Covers transaction cost economics, agency theory, budgeting, and cost accounting through analytical frameworks.

Stijn Masschelein