Opencourseware Accounting

To register as a student at the U of S, please visit the main website at check out the "Study here" menu.For more about open learning at the U of S, check out open.Knowing which users we're preparing financial accounting information for is highly relevant.

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If you know the course code, you can go directly to a certain class page by typing the URL in the following format.

For example, to go to Topics in Environmental History (HIST 290.3), use:

HOW IT WILL APPLY LATER ON: We know that financial accounting is about preparing financial information for users to aid them in their decision making.

When we prepare financial statements, we should look to cater the financial information to external users so that they're understandable, easily comparable (to other companies financial statements) and consistent from period to period.

See how business activities interact with Balance Sheet accounts and learn a nifty acronym for upcoming tests!

HOW IT WILL APPLY LATER ON: As we begin to prepare financial statements, you'll come across the Cash Flow Statement.

Instructors, to learn how to include your files on this site, go to the U of S Course Tools Help Page (direct link to OCW directions) or watch this short video.

This course will provide you with 69 video lessons that span over 10 hours of content (including quizzes to help test your knowledge).

WHAT YOU WILL LEARN: The difference between internal and external users.

I'll provide examples that will help you identify and sort which are internal and external.

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