College Accounting, Chapters 1-27,
24th Edition

Part I: 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 Worksheet.
6. Financial Statements and the Closing Process.
Comprehensive Problem 1: The Accounting Cycle.
Comprehensive Problem 1: Period 2: The Accounting Cycle.
Part II: ACCOUNTING FOR CASH AND PAYROLL.
7. Accounting for Cash.
8. Payroll Accounting: Employee Earnings and Deductions.
9. Payroll Accounting: Employer Taxes and Reports.
Part III: ACCOUNTING FOR A MERCHANDISING BUSINESS.
10. Accounting for Sales and Cash Receipts.
11. Accounting for Purchases and Cash Payments.
12. Special Journals.
13. Accounting for Merchandise Inventory.
14. Adjustments for a Merchandising Business.
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.
Part IV: SPECIALIZED ACCOUNTING PROCEDURES FOR MERCHANDISING BUSINESSES AND PARTNERSHIPS.
16. Accounting for Accounts Receivable.
17. Accounting for Notes and Interest.
18. Accounting for Long-Term Assets.
19. Accounting for Partnerships.
Comprehensive Problem 3: Specialized Accounting Procedures.
Part V: ACCOUNTING FOR CORPORATIONS AND MANUFACTURING BUSINESSES.
20. Corporations: Organization and Capital Stock.
21. Corporations: Taxes, Earnings, Distributions, and the Statement of Retained Earnings.
22. Corporations: Bonds.
23. Statement of Cash Flows.
24. Analysis of Financial Statements.
25. Departmental Accounting.
26. Manufacturing Accounting: The Job Order Cost System.
27. Adjustments, Financial Statements, and Year-End Accounting for a Manufacturing Business.

• James A. Heintz

  James A. Heintz is Professor Emeritus of Accounting and Information Systems in the School of Business at the University of Kansas, where he taught for 15 years. He currently teaches for the University of Iowa in a study abroad program in Northern Italy. At the University of Kansas, he was Director of Accounting and Information Systems for 13 years. Prior to joining the University of Kansas, he served as 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. Dr. 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 the Deloitte and Touche Faculty Fellow at Kansas. Dr. 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. Dr. Heintz has published numerous articles in accounting and business journals, including The Accounting Review; Auditing: A Journal of Practice and Theory; Accounting Horizons; 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. Dr. 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 also has participated in external reviews of accounting programs at 12 major universities.

• Robert W. Parry

  Dr. Robert Parry is Professor Emeritus of Accounting at Indiana University's Kelley School of Business in Bloomington, Indiana. 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 Pennsylvania. While earning his Ph.D., he taught introductory financial and managerial accounting at Northampton County Community College and Lehigh University. At Indiana, he taught in the undergraduate, MBA, Masters Ph. D. programs. In addition, he has taught accounting in the Consortium of Universities for International Studies in Asolo, Italy. During his 35 years at Indiana University, he won or was nominated for 27 teaching excellence awards, including recognition 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 planning and deploying an integrated MBA Core Program. He also received the Kelley School of Business Innovative Teaching Award for designing and implementing the Master of Science in Accounting Program curriculum.Dr. Parry has conducted research in public finance, governmental accounting, and accounting education. His work has been published in many journals, including Public Finance Quarterly, Public Budgeting and Financial Management, Financial Analysts Journal, Accounting Horizons, Management Accounting, Research in Accounting Regulation, Research in Governmental and Non-Profit Accounting, Issues in Accounting Education, and Journal of Accounting Education. Dr. Parry was lead author on the Service Efforts and Accomplishments research report published by the Governmental Accounting Standards Board. He also served on many committees of the American Accounting Association, including President of the Government and Nonprofit Accounting Section.

• ENHANCE STUDENTS' SKILLS WITH THE NEW ACCOUNTING DATA ANALYTICS WITH EXCEL FEATURE. The Accounting Data Analytics with Excel feature helps students understand how Excel can be used as an accounting analytical and decision-making tool. This feature exposes students to how data analytics is used in the accounting field and gives students the opportunity to enhance their Excel skills. This algorithmic feature is assignable and auto-graded in CNOWv2.

• LEARN HOW TO WORK IN A REAL ACCOUNTING SYSTEM WITH THE NEW ACCOUNTING WITH QUICKBOOKS ONLINE FEATURE. Accounting with QuickBooks Online is a new feature available as an online appendix at cengage.com. The integrated approach of teaching the fundamentals of accounting with QuickBooks Online helps students learn to utilize real-world cloud-based accounting while developing skills they can apply in the workplace. The learning objectives, Show Me How videos and step-by-step screen captures help students apply accounting concepts in the cloud.

• NEW TELL ME MORE VIDEO SERIES AVAILABLE FOR ALL CHAPTERS. Short Tell Me More lecture activities explain the core concepts of the chapter through an engaging auditory and visual presentation. These videos provide students with more information about the learning objective topics and include assignable questions in CNOWv2. Available either on a stand-alone basis or as an assignment, they are ideal for all class formats -- flipped model, online, hybrid or face-to-face.

• REAL WORLD PERSPECTIVES AVAILABLE IN EACH CHAPTER. This feature provides examples of actual business events or situations, allowing students to easily connect chapter topics to the everyday life.

• ETHICS IN ACTION PRESENTS STUDENTS WITH IMPORTANT ETHICAL IMPLICATIONS FOUND IN MODERN ACCOUNTING AND BUSINESS ACTIVITIES AS WELL AS DECISION-MAKING PROCESSES. This feature highlights work-related ethical dilemmas and enhances student critical thinking through further analysis. The Ethics In Action activities can be completed individually, in groups or through classroom discussion.

• MORE SHOW ME HOW VIDEOS ARE AVAILABLE WITH THIS NEW EDITION. Created for the most frequently assigned end-of-chapter items, Show Me How problem demonstration videos provide a step-by-step model of a similar problem. Embedded tips help students avoid common mistakes and pitfalls.

• THE END-OF-CHAPTER DISCUSSION QUESTIONS PROVIDE AN OPPORTUNITY FOR STUDENTS TO THINK CRITICALLY ABOUT ACCOUNTING CONCEPTS. These can be used in the classroom to spark further conversation or as a discussion board topic in an online course.

• EXCELLENT EXAMPLES, ILLUSTRATIONS AND INSTRUCTIONS VISUALLY GUIDE STUDENTS THROUGH THE STEPS OF ACCOUNTING. Authors Heintz and Parry continue to clarify principles by providing thorough and relevant explanations. Visually engaging, simple examples and figures work with clear step-by-step directions to clarify key accounting principles.

• CAREFULLY CRAFTED CONTENT REINFORCES THE ROLE OF ACCOUNTING IN BUSINESS TODAY. Students leave your course with a solid understanding of the role of the accounting equation. Coverage throughout this edition consistently reinforces where specific accounts fit to ensure students can apply and see the value of what they've learned.

• LEARNING TIPS REINFORCE BASIC CONTENT. These learning aids and other tools draw attention to fundamental information as these principles are clearly presented in each chapter throughout this edition.

• EXCEPTIONAL LEARNING TOOLS CHECK AND REINFORCE STUDENT UNDERSTANDING. Remember, notations are an overview of important concepts, while popular Demonstration Problems illustrate problems and solutions using multiple concepts from the chapter. Check Your Knowledge questions and Checkpoint Exercises let students solve an exercise at the end of each learning objective and check their answers to ensure they understand the basic concepts before continuing.

• EXERCISES AND PROBLEMS OFFER A VARIETY OF PRACTICE. Exercises emphasize one learning objective, while problems encompass multiple learning objectives. Mastery Problems cover multiple learning objectives and are now available with an algorithmic alternative in CNOWV2, while Accounting Data Analytics with Excel and Accounting with QuickBooks Online connects technology with accounting concepts. In addition, Comprehensive Problems let students apply accounting procedures to the processes studied in a series of chapters (Chapters 1–6, 7–15 and 16–19).

• Show Me How videos included with many of the exercises and problems take students step by step through solving a similar problem so they can apply the concepts to the assigned exercise or problem.

• Tell Me More videos are available for each chapter learning objective and have assignable questions in CNOWv2.

• Check Your Knowledge questions, under the Chapter Review section, can be used as a study or review tool.

• Accounting Data Analytics with Excel associated with each chapter exposes students to basic data analytics concepts and the importance of an analytical mindset while enhancing their Excel skills. Students also learn why Excel is one of the most used analytical and decision-making tools in the field of accounting. To assign Data Analytics with Excel activities, go to CNOWv2.

Cengage provides a range of supplements that are updated in coordination with the main title selection. For more information about these supplements, contact your Learning Consultant.

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