College Accounting: Chapters 1-15 / Edition 2

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Overview

As one of the most popular choices in college accounting today, Heintz/Parry's COLLEGE ACCOUNTING, 20E combines a unique narrative style and proven, step-by-step approach with tightly integrated learning features that make accounting understandable to every student, regardless of their accounting background or business experience. The book's well-crafted, comprehensive presentation builds student confidence by starting with simple examples and concepts before advancing to more complex accounting environments and practices. Learning features and fresh examples of accounting in practice throughout this edition help students focus on the relevant, practical skills that ensure immediate success and a strong future, no matter what the students' career choices. Trusted for its unwavering accuracy, the book's solid presentation and readable style are supported by a comprehensive supplement package, including the innovative, new CengageNOW online learning and course management system. With this complete, practical package students gain valuable insight into how accounting success in the classroom today translates into ongoing skills in the future.

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Editorial Reviews

From the Publisher
"We have been using Heintz & Parry for some time. We like the overall design, the way the exercises and problems are setup. The key terms are very helpful. The self study objectives and the demonstrations problems are also very useful."

"The adjustment chapter is divided into two lectures - one the presentation of the adjusting entries and the second using the worksheet. I require my students to memorize the adjusting entries before they start the worksheet. THE WORKSHEET templates are the GREATEST. I find that the student who is lost can understand the worksheet."

"The competitive edge of the Heintz/ Parry book over others is (1) it is written at an understandable level and (2) the illustrations, figures, and examples are superior to any accounting textbook I have seen."

"I have used this text for many years, it is well illustrated and the design is always eye catching and the features are easy to use."

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Product Details

  • ISBN-13: 9780538745215
  • Publisher: Cengage Learning
  • Publication date: 1/15/2010
  • Series: Available Titles CengageNOW Series
  • Edition description: Older Edition
  • Edition number: 2
  • Pages: 659
  • Product dimensions: 9.20 (w) x 10.90 (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 1: 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. Appendix: Depreciation Methods. 6. Financial Statements and the Closing Process. Appendix: Statement of Cash Flows. Comprehensive Problem 1: The Accounting Cycle. PART 2: ACCOUNTING FOR CASH AND PAYROLL. 7. Accounting for Cash. Appendix: Internal Controls. 8. Payroll Accounting: Employee Earnings and Deductions. 9. Payroll Accounting: Employer Taxes and Reports. PART 3: ACCOUNTING FOR A MERCHANDISING BUSINESS. 10. Accounting for Sales and Cash Receipts. 11. Accounting for Purchases and Cash Payments. Appendix: The Net-Price Method of Recording Purchases. 12. Special Journals. 13. Accounting for Merchandise Inventory. Appendix: Perpetual Inventory Method: LIFO and Moving-Average Methods. 14. Adjustments and the Work Sheet for a Merchandising Business. Appendix: Expense Method of Accounting for Prepaid Expenses. 15. Financial Statements and Year-End Accounting for a Merchandising Business. Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers, Part 1. Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers, Part 2.

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