David Annand, EdD, MBA, CPA (CA), is a Professor of Accounting in the Faculty of Business. His research interests include the analysis of costs and organizational structure on distance-based universities, and the Community of Inquiry learning framework. He has written several accounting-related undergraduate- and graduate-level texts, all available as open educational resources.

David completed his Doctorate in Education in 1998. His thesis deals with the experiences of instructors in graduate-level computer conferences.


  • EdD, University of Alberta
  • MBA, Dalhousie University
  • BMgt, University of Lethbridge
  • CPA, Institute of Chartered Accountants of Alberta

The following files are zipped and password protected, however you may contact David Annand if you would like the password.

Accounting Transactions (5 MB)

Cash Flow Statement (4 MB)

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