Merged & Remastered Edition · Prepared 2026 · CC BY-NC-SA 4.0

Business Numbers

Merged & Remastered Edition

14 source books AI-remastered CC BY-NC-SA 4.0

After open-access authors. Curated by Steven Huff.

This edition began as an open-access textbook and was remastered in 2026 to give students a single cohesive resource — clearer worked examples, modern notation, embedded context pauses and insight notes — without changing the underlying mathematics. The exposition is sharpened; the substance is preserved.

— Steven Huff, Curriculum Designer

14
Source books
2026
Edition prepared
CC BY-NC-SA 4.0
This edition
01

The Source

The 14 open-access works merged into this remix.

  • OpenStax - Principles of Accounting, Volume 1: Financial Accounting CC BY-NC-SA 4.0.
  • Business Accounting v2.0 (CC BY-NC-SA) CC BY-NC-SA.
  • IRS Publication 583 (Rev. Dec 2024) - Starting a Business and Keeping Records Public domain (U.S. federal government work, 17 U.S.C. §105).
  • IRS Publication 15 (Circular E) - Employer's Tax Guide (2026) Public domain (U.S. federal government work, 17 U.S.C. §105).
  • IRS Publication 334 - Tax Guide for Small Business (2025) Public domain (U.S. federal government work, 17 U.S.C. §105).
  • FDIC - Understanding Small Business Taxes Public domain (U.S. federal government work, 17 U.S.C. §105).
  • IRS - Tax Withholding and Estimated Tax (2026) Public domain (U.S. federal government work, 17 U.S.C. §105).
  • CDTFA Publication 110 - California Use Tax Basics (Rev. June 2025) Public domain (California state government work; CDTFA Conditions of Use).
  • CDTFA - New to Sales Tax: Tax Guide for New Permit and License Holders Public domain (California state government work; CDTFA Conditions of Use).
  • CDTFA Pub 422 - Basic Sales and Use Tax Presentation Public domain (California state government work; CDTFA Conditions of Use).
  • FTC - Scams and Your Small Business: A Guide for Business Public domain (U.S. federal government work, 17 U.S.C. §105).
  • IRS Publication 3402 - Taxation of Limited Liability Companies Public domain (U.S. federal government work, 17 U.S.C. §105).
  • IRS FS-2008-22 - Choosing a Business Structure Public domain (U.S. federal government work, 17 U.S.C. §105).
  • IRS - S Corporations Public domain (U.S. federal government work, 17 U.S.C. §105).

Consulted for background, not incorporated — no text or figures from these works appear in this book, and they are not covered by the license below:

  • CalCPA / K2 Enterprises - Small-Business Internal Control, Security and Fraud Prevention and Detection
  • CalCPA - Deception, Embezzlement and Fraud (Suzan Dennis, CPA)
  • Controllers Council - Internal Controls: Who's Committing Fraud and What Should You Look For? (2020)
02

The Remix

Merge, deduplicate, remaster — all guided by an authored pipeline.

Fingerprint-based deduplication identified unique sections across the source books; a placement mapping determined optimal insertion points in the primary text.

Each section was processed through an authored AI pipeline: notation was modernized for consistency, worked examples were rebuilt for stepwise clarity, and a layer of context pauses and insight notes was woven through the prose.

The mathematics is unchanged; the explanation is sharpened.

03

The Curator

Steven Huff — educator, curriculum designer, instructional technologist.

Steven Huff is an educator and curriculum designer focused on building bridges between abstract mathematics and student intuition — through innovative curriculum, instructional technology, and hands-on learning at the high school and college level.

10+
Years teaching
20+
Courses taught
$300K
Grants
10+
Tools shipped
View educator profile ›
04

The License

Mixed source terms; this edition under CC BY-NC-SA 4.0.

Source works carry their own terms:

  • OpenStax - Principles of Accounting, Volume 1: Financial Accounting — CC BY-NC-SA 4.0
  • Business Accounting v2.0 (CC BY-NC-SA) — CC BY-NC-SA
  • IRS Publication 583 (Rev. Dec 2024) - Starting a Business and Keeping Records — Public domain (U.S. federal government work, 17 U.S.C. §105)
  • IRS Publication 15 (Circular E) - Employer's Tax Guide (2026) — Public domain (U.S. federal government work, 17 U.S.C. §105)
  • IRS Publication 334 - Tax Guide for Small Business (2025) — Public domain (U.S. federal government work, 17 U.S.C. §105)
  • FDIC - Understanding Small Business Taxes — Public domain (U.S. federal government work, 17 U.S.C. §105)
  • IRS - Tax Withholding and Estimated Tax (2026) — Public domain (U.S. federal government work, 17 U.S.C. §105)
  • CDTFA Publication 110 - California Use Tax Basics (Rev. June 2025) — Public domain (California state government work; CDTFA Conditions of Use)
  • CDTFA - New to Sales Tax: Tax Guide for New Permit and License Holders — Public domain (California state government work; CDTFA Conditions of Use)
  • CDTFA Pub 422 - Basic Sales and Use Tax Presentation — Public domain (California state government work; CDTFA Conditions of Use)
  • FTC - Scams and Your Small Business: A Guide for Business — Public domain (U.S. federal government work, 17 U.S.C. §105)
  • IRS Publication 3402 - Taxation of Limited Liability Companies — Public domain (U.S. federal government work, 17 U.S.C. §105)
  • IRS FS-2008-22 - Choosing a Business Structure — Public domain (U.S. federal government work, 17 U.S.C. §105)
  • IRS - S Corporations — Public domain (U.S. federal government work, 17 U.S.C. §105)

The remix curation, structural edits, and remastered content are offered under CC BY-NC-SA 4.0.

You are free to share, adapt, and build upon this material, provided appropriate credit is given to both the original authors and the remix curator, and provided you honour each source work's own terms where they are more restrictive.