Principles of Financial Accounting 2  is adapted from a work called Financial Accounting.  Financial Accounting was adapted from a work produced and distributed under a Creative Commons license (CC BY-NC-SA) in 2012 by a publisher who has requested that they and the original author not receive attribution. That adapted edition was produced by the University of Minnesota Libraries Publishing through the eLearning Support Initiative.

This adaptation has made significant changes to the order of material and content to meet the needs of a financial accounting text that builds on previous review of the accounting equation and prepares accounting majors for intermediate accounting.  This work is made available under the terms of a Creative Commons Attribution-NonCommercial-ShareAlike license.