College Accounting, Chapters 1-15 / Edition 19

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Overview

This text presents concepts simply while ensuring the best, most accurate coverage. College Accounting is designed to make accounting understandable to virtually everyone without sacrificing substance and technical correctness. A step-by-step, straightforward approach helps students build practical accounting skills that are needed when entering the world of work. The text presents simple topics first and gradually builds to more advanced topics, so learners are not overwhelmed. The narrative approach covers a simpler example of a service business before moving to a merchandising business, and finally, a manufacturing environment.
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Editorial Reviews

From the Publisher
"Presents content in understandable language. Includes accounting theory. Includes real companies within the chapters to illustrate 'real life' situations. Exercises and problems begin with easy concepts and progress with the more difficult concepts."

"The book is very clear and easy to understand; the illustrations are very good and clear with the additional explanatory notes. I've taught from many accounting books in the last 30 years, and this one is by far the best accounting textbook that I've ever used. The PowerPoint slides for the book are awesome; the instructor resources are great. CengageNow is a great assessment management tool and learning tool for the students."

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Product Details

  • ISBN-13: 9780324382495
  • Publisher: Cengage Learning
  • Publication date: 1/4/2007
  • Series: Available Titles CengageNOW Series
  • Edition description: Older Edition
  • Edition number: 19
  • Pages: 704
  • Product dimensions: 8.60 (w) x 11.00 (h) x 1.10 (d)

Meet the Author

James A. Heintz currently guides today's students as Professor and Director of Accounting and Information Systems in the School of Business at the University of Kansas, where he has taught for 11 years. Prior to joining University of Kansas, he was the Accounting Department Head at the University of Connecticut for eight years. He also served as Assistant, Associate and Full Professor for 20 years at Indiana University. Professor Heintz earned his doctorate from Washington University in St Louis and is a CPA. He was a Price Waterhouse Faculty Fellow at Indiana, an Arthur Andersen Faculty Fellow at Connecticut, and is currently the Deloitte & Touche Faculty Fellow at Kansas. Professor Heintz has won numerous school and university teaching awards, including three teaching awards from the Doctoral Student Association. He has served in various capacities on 24 doctoral dissertation committees. Heintz has published numerous articles in accounting and business journals, including THE ACCOUNTING REVIEW; AUDITING: A JOURNAL OF PRACTICE AND THEORY; ACCOUNTING AND BUSINESS RESEARCH; JOURNAL OF BUSINESS FINANCE AND ACCOUNTING; and INTERNATIONAL JOURNAL OF ACCOUNTING EDUCATION AND RESEARCH. He served on the editorial board of AUDITING: A JOURNAL OF PRACTICE AND THEORY for seven years. Professor Heintz has served on various committees of the AAA and the FSA, and as president of the Accounting Programs Leadership Group of the AAA. He has participated in external reviews of accounting programs at 12 major universities.

Robert W. Parry clarifies accounting concepts for students daily as Professor of Accounting at Indiana University's Kelley School of Business in Bloomington, Indiana. He has taught at Indiana University for the past 30 years as Assistant, Associate, and Full Professor. He earned a B.S. in Business Education at Bloomsburg University of Pennsylvania, an MBA at the University of Scranton, and a Ph.D. in Business and Economics at Lehigh University. An accomplished teacher, Professor Parry has taught accounting at virtually all levels. While earning his MBA, he taught accounting at Bishop Klonowski High School in Scranton, Pennsylvania. While earning his Ph.D., he also taught financial and managerial accounting at Northampton County Community College and Lehigh University. At Indiana, he taught in the Undergraduate, MBA, MBA in Accounting, Master of Science in Accounting, the online Kelley Direct MBA Program, and Ph. D. Programs. In addition, he has taught accounting in the Consortium of Universities for International Studies in Asolo, Italy. He has won a dozen teaching excellence awards and has been recognized twice by BUSINESS WEEK as one of the country's Outstanding MBA Faculty. In addition, he was awarded the Indiana University Distinguished Service Award for his efforts in planning and deploying a new, integrated MBA Core Program. He also received the Kelley School of Business Innovative Teaching Award for his role in designing and implementing the curriculum for the Master of Science in Accounting Program.

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Table of Contents

PART ONE: ACCOUNTING FOR A SERVICE BUSINESS. 1. Introduction to Accounting. 2. Analyzing Transactions: The Accounting Equation. 3. The Double-Entry Framework. 4. Journalizing and Posting Transactions. 5. Adjusting Entries and the Work Sheet. 6. Financial Statements and the Closing Process. PART TWO: ACCOUNTING FOR CASH, PAYROLL AND SERVICE BUSINESSES. 7. Accounting for Cash. 8. Payroll Accounting: Employee Earnings and Deductions. 9. Payroll Accounting: Employer Taxes and Reports. 10. Accounting for a Professional Service Business: The Combination Journal. PART THREE: ACCOUNTING FOR A MERCHANDISING BUSINESS. 11. Accounting for Sales and Cash Receipts. 12. Accounting for Purchases and Cash Payments. 13. Special Journals. 14. The Voucher System. 15. Adjustments and the Work Sheet for a Merchandising Business. 16. Financial Statements and Year-End Accounting for a Merchandising Business.
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