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Accounting Library Guide: Open Education Resources

How to find information - a guide for Accounting and Auditing students

About OER


 "Open Educational Resources are all about sharing. In a brave new world of learning, OER content is made free to use or share, and in some cases, to change and share again, made possible through licensing, so that both teachers and learners can share what they know." (Source:


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Open Education Resources

  • All these links listed below are just a sample of what can be found by starting out at There are many more, so please look at the site...

    Accounting Cycle 

    The Accounting Cycle is a series of steps which are repeated every reporting period. The process starts with making accounting entries for each transaction and goes through closing the books.

    Asset Management Ratios 

    Asset Management ratios help analyze how quickly a company's resources can be converted to cash or sales. These tutorials define the ratios and walk you through the calculations, including where on the financial statements the numbers can be found.

    Control Accounts 

    Worksheet that looks at a debtors control account, requiring students to use a template to complete the question given. Solutions are included.

    Debits and Credits - Accounting 

    The difficulty with accounting has less to do with the math, as it does with its concepts. Now, there is no more difficult yet vital concept to understand than that of Debits and Credits. Debits and Credits are at the very heart of the 'double entry bookkeeping' that has been the foundation stone on which the financial world's accounting system has been built for well over 500 years.

    Now, given the length of time, is it any wonder that confusion has surrounded the concept of Debits and Credits as the English language and its laws have morphed to bring new definitions for two words that in the accounting world have their own very special significance and meaning. In this session we will look into the meaning and application of this vital area of bookkeeping and accounting.