This text, originally by D. Annand and H. Dauderis, is intended for a first course in introductory financial accounting. It has been extensively edited by Athabasca University and reflects current International Financial Reporting Standards (IFRS). A corporate approach is utilized versus beginning with a sole proprietorship emphasis and then converting to a corporate approach.

The text focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to Intermediate Financial Accounting. Excluded are advanced topics that are covered in Intermediate Financial Accounting, such as leases and bond amortization.

The text covers all essential topics, including: the accounting cycle; merchandising; assigning costs to inventory; cash and receivables; property, plant and equipment; debt financing; equity financing; statement of cash flows; financial statement analysis; and proprietorships and partnerships.

Lyryx develops and supports open texts, with editorial services to adapt the text for each particular course. In addition, Lyryx provides content-specific formative online assessment, a wide variety of supplements, and in-house support available 7 days/week for both students and instructors.

This textbook, originally by D. Annand and H. Dauderis, was intended for a first course in introductory financial accounting. It was extensively edited by Athabasca University to reflect current International Financial Reporting Standards (IFRS). This most recent revision by D. Marchand converted the text from IFRS to reflect the Generally Accepted Accounting Principles of the United States (U.S. GAAP). A corporate approach is utilized versus beginning with a sole proprietorship emphasis and then converting to a corporate approach.

This class explores ways that writers portray human experience in their short stories, poems and plays. Through class discussions, lectures and creative responses, students will gain a deeper understanding and appreciation of literary works.‰Ű In this course, students develop and express their own analytic responses to a variety of works of literature, paying special attention to the ways that literary works are crafted and also to the ways that readers‰ŰŞ understanding of literature is subject to your personal perspectives and various theoretical frameworks.Login: guest_oclPassword: ocl

Planet Earth’s ocean covers over seventy percent of its surface, yet oceanographic research has only recently come to its full potential with the advent of new technologies. This course in Introductory Oceanography emphasizes the need to understand geologic, chemical, physical, and biologic processes or features that occur in ocean environments. It is designed to be thorough enough to prepare you for more advance work, while presenting the concepts to non-majors in a way that is meaningful and not overwhelming.Login: guest_oclPassword: ocl

This is an introductory course to Philosophy, which is the study of general and fundamental problems such as those connected with existence, knowledge, values, reason, mind, and language. Students will be introduced to the primary branches of Philosophy - ethics, logic, metaphysics, and epistemology. The course considers philosophers and works of Western Philosophy, including Plato, Hebrew scripture, Schopenhauer, Swedenborg, Buber, Kant, Hume, Locke and Berkeley.

Geology is a core science, along with physics, chemistry, and biology. It uses rigorous methods of inquiry that illuminate the history of the earth and its present-day geological activity. Geology allows us to discover how earth‰ŰŞs history and activity determine the state of the planet and its life forms. The study of geology also shows us how human behavior affects the earth. Topics we will cover include plate tectonics, earthquakes, volcanoes, rocks, minerals, geologic time, glaciers, rivers, geologic structures, layers of the earth, and reading maps. This course includes laboratory work and lab credit.Login: guest_oclPassword: ocl

The main goal of the course is to highlight the general assumptions and methods that underlie all statistical analysis. The purpose is to get a good understanding of the scope, and the limitations of these methods. We also want to learn as much as possible about the assumptions behind the most common methods, in order to evaluate if they apply with reasonable accuracy to a given situation. Our goal is not so much learning bread and butter techniques: these are pre-programmed in widely available and used software, so much so that a mechanical acquisition of these techniques could be quickly done "on the job". What is more challenging is the evaluation of what the results of a statistical procedure really mean, how reliable they are in given circumstances, and what their limitations are.Login: guest_oclPassword: ocl

This social media literacy unit introduces students to foundational skills in analyzing images and social media posts. It also reenforces critical thinking questions that can be applied to various forms of media. This unit was taught to 9th grade students but is easily adaptible to a range of secondary classrooms. It was also taught in conjunction with another unit focused on social media platforms and content

With raised awareness and accessibility laws emerging around the world, understanding what inclusive access to the Web means is becoming necessary knowledge for anyone who produces digital content. Much of the current information on Web accessibility requires some technical understanding, and may be difficult to consume for the average person. The instruction here will “interpret” the W3C Web Content Accessibility Guidelines (WCAG 2.1), to make it easier to understand for a general audience. You will have an opportunity to experience barriers firsthand, then experience that content with the barriers removed, developing a practical understanding of web accessibility.

The MIT Biology Department core courses, 7.012, 7.013, and 7.014, all cover the same core material, which includes the fundamental principles of biochemistry, genetics, molecular biology, and cell biology. 7.013 focuses on the application of the fundamental principles toward an understanding of human biology. Topics include genetics, cell biology, molecular biology, disease (infectious agents, inherited diseases and cancer), developmental biology, neurobiology and evolution.Biological function at the molecular level is particularly emphasized in all courses and covers the structure and regulation of genes, as well as, the structure and synthesis of proteins, how these molecules are integrated into cells, and how these cells are integrated into multicellular systems and organisms. In addition, each version of the subject has its own distinctive material.  

  Introductory Statistics is a non-calculus based, descriptive statistics course with applications. Topics include methods of collecting, organizing, and interpreting data; measures of central tendency, position, and variability for grouped and ungrouped data; frequency distributions and their graphical representations; introduction to probability theory, standard normal distribution, and areas under the curve. Course materials created by Fahmil Shah, content added to OER Commons by Victoria Vidal.

This resource contains activity handouts, a rubric, a facilitation guide, and tex files. The material is meant to be used for those teaching a college algebra course. The activities are meant to provide a deeper understanding (than a traditional course offers) of some of the topics covered in a college algebra course. The activities are intended for group activities and options exist for use in a single class or multiple classes.

The course will discuss the objectives and functions of water management systems for irrigation and drainage purposes. Analysing system requirements in terms of technical engineering constraints, management possibilities and water users (wishes and options) is central. This includes the design and operation of regulation structures, dams, reservoirs, weirs and conveyance systems; balancing water supply and water requirements in time and space is a main focus of analysis too.

Image credit: “Kinesiology the Science of Human Movement” by Lee College is licensed under CC BY-4.0. KINE/PHED 1164 Introduction to Physical Fitness is a lower-division ACGM course for foundational knowledge of physical fitness concepts.  Students are asked to use critical thinking, communication, and self-reflection skills to complete the assignments, discussions, and quizzes. The textbook and quizzes in this course are adapted from the Concepts of Fitness and Wellness OER.  The additional resources are provided and will be updated by the Lee College Kinesiology faculty.*The resources are being developed as part of an Implementation Grant from the OER Grant Program sponsored by the THECB.

Purpose
Learning theories help to explain many things in the life of a student, from dating behaviors, to studying behaviors, to test anxiety, to confidence in sports and activities, to learning better study habits just by watching other peers. The purpose of this project is to master learning theories by applying them to the student experience.

This will be done in two ways:
1. Application – Many students can understand textbook or online examples of different types of learning, but have difficulty applying that knowledge to multiple contexts. An ability to apply displays better learning.
2. Integration – The three learning theories are often not mutually exclusive in real-world experiences. An ability to integrate them displays better learning.

This resource contains activity handouts and considerations for facilitators. This resource is part of the Teaching Excellence Toolkit to help accomplish the College Readiness Goal: I want students to learn from their mistakes.Activity Description:After assignments are returned, provide students an activity in which they analyze and learn from a mistake they made on the assignment or reflect on a part of the assignment they found particularly challenging.

Runway extension, construction of works in protected areas, subsidizing sustainable projects... they all happen within a design space, limited amongst others by legal rules and requirements. To make optimal use of the design space, you have to know about these rules and requirements. When does a contract have to be tendered out, what rules are then applicable, what can be subsidized and what are the restrictions, how to comply with air quality requirements and can a frog really block a project? What alternative designs can be given in order to avoid legal problems? These and other problems will be addressed in this course.

This OER is a quick, hands-on lab that helps students explore the alternation of generations life cycle found in plants. Specifically, this lab explores the life cycle of bryophtyes. The plant strutures and the functions of those structures are discussed in the lab. This lab is intended to be used as instructional materials for biology teachers.Within this resource are required lab materials,an introduction to to mosses and their life cycle, an explanation of the life cyels, a moss life cycle diagram to label, and student exercises to assist in content mastery.