
The Introduction to Financial Accounting: U.S. GAAP Adaptation open-text resource intended for a first course in introductory financial accounting. The textbook focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to Intermediate Financial Accounting. It includes an interactive e-textbook, algorithmic assessments powered by a test bank with over 250 unique questions, solution manuals, presentation slides, and real-time performance dashboards to view individual or class performance.
The Introduction to Financial Accounting: U.S. GAAP Adaptation open-text resource is authored by D. Annand and H. Dauderis, extensively edited by Athabasca University, and adapted for the U.S. GAAP by Donna L. Marchand. To request access to the Introduction to Financial Accounting – US GAAP Adaptation resource, click here.

The textbook focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to Intermediate Financial Accounting. The textbook 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.
A corporate approach is utilized versus beginning with a sole proprietorship emphasis and then converting to a corporate approach. This consistency throughout the book reduces confusion for the introductory student. Excluded are advanced topics that are covered in Intermediate Financial Accounting, such as leases and bond amortization. This most recent revision by D. Marchand converted the the text from IFRS to reflect the Generally Accepted Accounting Principles of the United States (U.S. GAAP).
Detailed solutions to discussion questions, exercises and problems are provided at the end of the e-textbook for those adopting the Harris Learning Solutions assessment.
ABOUT THE AUTHOR
Donna L. Marchand, CPA, is an Assistant Professor of Accounting at Emmanuel College in Boston. Prior to taking this position she worked as a full-time instructor at Wheaton College in Norton, MA, and played a key role in transitioning the Business and Management program into a fully open source program for students. Prior to this, she worked as Director of the Academic Achievement Center and full-time instructor at Bridgewater State University in Bridgewater, MA. Before transitioning into higher education she worked in public accounting. However, her career initially began in K-12 education, playing an integral role in launching a fully inclusive education program that became a state-wide model in New York State.

Harris Learning Solutions has been developing online formative and summative assessment (homework and exams) for more than 20 years combined, and as with the textbook content, questions and problems are regularly reviewed and updated.
Students receive immediate personalized feedback on their mistakes to guide their learning. Student grade reports and performance statistics are also provided, and full LMS integration, including gradebook synchronization, is available.
Harris Learning Solutions assessments are designed to not only test students but also to teach them to solve problems using intuitive methods, illustrations, and pedagogies.
Have a look and try an interactive question in our Online Homework and Examination system. Submit for grading and feedback once complete.

The PowerPoint presentations (PPTs) are designed to teach every concept in the textbook. Instructors have the option of downloading and making modifications to any of the PPTs.

Harris Learning Solutions dashboards provide a real-time visual understanding of individual student and overall class performance as they progress through the lessons and assessments. The dashboards are used by both students and professors to identify the areas of weakness, and to improve the in-class and self-study focus.
The instructor dashboard provides a real-time visual understanding of individual student and overall class performance as they progress through the course. While viewing assessment performance, the dashboard provides instructors with the average percent mark on each assignment, test, or exam. They can also see the highest mark and average mark secured on every question.
LMS integration available through LTI 1.3 protocol, compatible with platforms such as Blackboard, D2L, Canvas, Moodle, and more.

Introduction to Financial Accounting: U.S. GAAP Adaptation is an Open Education Resource (OER). All content is reviewed and updated regularly by subject matter experts, and the texts are adaptable; custom.
The Introduction to Financial Accounting: U.S. GAAP resource is available in a digital format on Apollo. The package will provide full access to the online resources, including assessment, slides, exercises, detailed solutions to discussion questions, exercises and problems.
The following are the details to place an order for the resource:
Title: Introduction to Financial Accounting: U.S. GAAP, Edition 2021-A
For detailed pricing information on Apollo digital resource package and customized quote, please contact our team here.
Printed copies are available on demand through Lulu. Click here to order.

