Principles of Accounting, Volume 1: Financial Accounting (OpenStax)
by Mitchell Franklin, Patty Graybeal, Dixon Cooper · OpenStax (Rice University)
Peer-reviewed, openly licensed college textbook covering the full first financial accounting course: journal entries, the accounting cycle, adjusting and closing entries, receivables, inventory, and long-term assets. Includes end-of-chapter problems with answers so you can practice recording transactions.
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