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College Accounting, Chapters 1-9by James A. Heintz
Synopses & Reviews
'Develop the practical accounting skills now to secure a successful future with this popular college accounting text choice. This edition introduces accounting concepts using a proven step-by-step approach and inviting narrative style that focuses on the practical skills you\'ll need as you transition to tomorrow\'s workplace. The book begins with a basic foundation and simple service industry examples before advancing to accounting within the more challenging merchandising business and manufacturing environment. Engaging examples and functional learning features within the book\'s comprehensive approach reinforce the relevance of the skills you\'re learning and provide a clear, accurate presentation that\'s understandable even if you have no previous accounting experience or business background. Self-study aids and numerous practice opportunities allow you to check your understanding as you progress. To maximize your study time and help you efficiently completely your homework, the innovative new CengageNOW online learning system provides interactive support and a personalized learning path that assists you in the areas most challenging to you individually. Achieve your best in the classroom today and plan for success within the workplace tomorrow with the skills found in Heintz/Parry\'s COLLEGE ACCOUNTING, 19E.'
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.
This book 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 readers build practical accounting skills that are needed when entering the world of work. The book presents simple topics first and gradually builds to more advanced topics, so learners are not overwhelmed. The narrative approach covers the basic foundation of accrual accounting, including accounting for taxes, using simple service company examples.
About 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 and 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.
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.
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