Citations, Attributions, Privacy, and Terms of Use


We encourage your use of Navigating Accounting’s content and suggest the following for citations:
Navigating Accounting. Wilson, G. Peter & Carolyn R. Title of video. [optional Menu item: menu title.] Video. © [date] NavAcc LLC. Accessed [date]. <URL>.
Navigating Accounting. Wilson, G. Peter & Carolyn R. Scenic: Financial Leverage. Video. © 1991-2010 NavAcc LLC. Accessed 3 Dec 2011. <>.
Navigating Accounting. Wilson, G. Peter & Carolyn R. Scenic: Measurement Decisions. Menu item: Adjusted historical cost: Relevance to investors. Video. © 1991-2010 NavAcc LLC. Accessed 3 Dec 2011. <>.


Please use the following attribution for written content (exercises, slides, etc.) under Creative Common’s Attribution-Noncommercial-Share Alike designation:
Navigating Accounting. G. Peter & Carolyn R. Wilson, © 1991-[date] NavAcc LLC.
Modified by [Your Name if you modified the material].


We respect your privacy. We do not collect personally identifiable information about you unless you voluntarily provide it, such as when you provide email contact information. If you voluntarily provide your email address or other contact information, we may use a web service provided by Mollom to filter unsolicited spam messages. See Mollom’s privacy policy for how your personal data is processed. We might also use your email to inform you of changes to this web site or to survey you about your use or opinion of this web site. At your request, we will remove your contact information from our files.


We do not make your contact information or other personally identifiable information available to anyone outside NavAcc or its service providers (who use the information only for authorized NavAcc purposes) unless we are legally required to do so.


In addition to the above, we collect certain anonymous (non-personally identifiable) information to help us improve the web site and to evaluate the access and use of materials:
  • We may collect information you provide about your use of and satisfaction with this website through emails you send us and through surveys, whether or not you voluntarily include your contact information.
  • We may use web analysis tools that are built into the web site to measure and collect anonymous session information.
  • We may also use "cookies" to improve your web experience and to collect anonymous information about how you use the web site. However, cookies are not required for use. If your browser is configured not to accept cookies, you will still be able to access this website and its content.
When we report information about access, use, and impact, we report aggregate, non-personally identifiable data. Occasionally, we may report quoted feedback from users. We do not attribute feedback to specific individuals unless we obtain permission to use that person's name along with the feedback. 

Terms of Use: Creative Commons Licenses

The content on the website comprise elements of Navigating Accounting®, a multimedia educational product developed and authored by G. Peter and Carolyn R. Wilson, co-founders of NavAcc, LLC.
Navigating Accounting content is available for your use under one of two Creative Commons Licenses.
With these licenses, NavAcc, LLC keeps the copyright, but we allow you to copy and share this work for non-commercial purposes.
  1.  Creative Common’s Attribution-Noncommercial-Share Alike 3.0 United States. (  This means you may customize and share this work as long as you give us credit and use it for non-commercial purposes. Content such as Microsoft PowerPoint slides and OneNote pages are typically under this license. Please use the following attribution for content under this Creative Common’s designation: Navigating Accounting. G. Peter & Carolyn R. Wilson, © 1991-[date] NavAcc LLC.Modified by [Your Name if you modified the material].
  2. Creative Common’s Attribution-Noncommercial-No Derivative Works 3.0 United States. ( This means you are free to share this work so long as you attribute us and use it for non-commercial purposes. You may not alter, transform, or build upon this work. Without prior written consent, you will refrain from reverse engineering, disassembling, decompiling, translating, modifying, creating derivative works, or granting any other person or entity the right to do so. Content such as videos, interactive flash exercises, Excel models, and some text is typically under this license. Unless otherwise indicated, content is under this license. Please use the following attribution for content under this Creative Common’s designation: Navigating Accounting. G. Peter & Carolyn R. Wilson, © 1991-[date] NavAcc LLC.
By using the Navigating Accountingcontent, you acknowledge and agree that all rights, title, and interest is and shall remain the sole and exclusive property of NavAcc, LLC. Any content used or distributed must bear visible credit to G. Peter and Carolyn R. Wilson.
The term of this agreement shall commence with the use of the content and is perpetual. 
Navigating Accounting’s files have only been tested on Microsoft Windows platforms using Microsoft Office. In particular, they have not been developed for, nor tested on, Apple machines and they have features that may not work on Macs. 
Significant progress has been made on the Navigating Accounting content, especially with the Excel models, concepts, and graphics. However, most of the content is drafts that may contain numerous errors, writing deficiencies, and other shortcomings that will ultimately be corrected and improved by editors, quality controls, as well as more complete support materials.

Trademarks and Use of Navigating Accounting Name

"Navigating Accounting” is a registered trademark of NavAcc, LLC. Except for purposes of attribution as required by our Creative Commons License, you may not use Navigating Accounting’s name or logo, or any variations thereof, without prior written consent of NavAcc. You may not use the Navigating Accounting name or logo in any of its forms for promotional purposes, or in any way that deliberately or inadvertently claims, suggests, or in NavAcc's sole judgment gives the appearance or impression of a relationship with or endorsement by NavAcc.
All other brand names, product names, and logos that appear throughout the web site are marks owned by third parties.

Infringement Notification

NavAcc has reviewed all material to determine the correct ownership and obtained the appropriate licenses to make the material available on this web site. NavAcc will promptly remove any material determined to be infringing on the rights of others. If you believe any portion of the materials infringes another's copyright, contact us here. Subject: Copyright Infringement.
To file the notification, you must be either the copyright owner of the work or an individual authorized to act on behalf of the copyright owner. Your notification must include:
  1. Identification of the copyrighted work, or, in the case of multiple works at the same location, a representative list of such works at that site.
  2. Identification of the material claimed to be infringing or to be the subject of infringing activity. You must include sufficient information, such as a specific URL or other specific identification, for us to locate the material. 
  3.  Information for us to be able to contact the claimant (e.g., email address and phone number). 
  4.  A statement that the claimant believes that the use of the material has not been authorized by the copyright owner or an authorized agent. 
  5.  A statement that the information in the notification is accurate and that the claimant is, or is authorized to act on behalf of, the copyright owner.
Adapted from Massachusetts Institute of Technology: MIT OpenCourseWare, (Accessed Nov 08, 2008). License: Creative Commons BY-NC-SA