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Business Fundamentals was developed by the Global Text Project, which is working to create open-content electronictextbooks that are freely available on the website http://globaltext.terry.uga.edu. Distribution is also possible viapaper, CD, DVD, and via this collaboration, through Connexions. The goal is to make textbooks available to the manywho cannot afford them. For more information on getting involved with the Global Text Project or Connexions email us atdrexel@uga.edu and dcwill@cnx.org.

Editor: Donald J McCubbrey (Daniels College of Business, University of Denver, USA)

Reviewer: Roger K Baer (CPA, LLC; and Former Partner, Arthur Andersen&Co., USA)

  • to appreciate the importance of an accounting system
  • to differentiate between financial accounting and managerial accounting
  • to understand the basic types of accounts and their characteristics
  • learn to set up a chart of accounts for your organization
  • understand the advantages of double-entry bookkeeping; types of ledgers and basic reports
  • to learn how to select and use accounting software
  • to understand common options for funding a start-up

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Source:  OpenStax, Business fundamentals. OpenStax CNX. Oct 08, 2010 Download for free at http://cnx.org/content/col11227/1.4
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