College Accounting, Chapters 1-27,
22nd 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 Work Sheet.
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 and the Work Sheet 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 BUSINESS 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. Manufacturing Accounting: The Work Sheet and Financial Statements.
Module. Accounting for a Professional Service Business: The Combination Journal. *posted online only.

• 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.

• FRESH NEW DESIGN ENHANCES THE LEARNING EXPERIENCE. Recognized for a visually-driven learning approach, this book continues the proven color coding system that clarifies how accounts are classified. With the color-coding, students easily follow key transactions and see the impact of transactions on the accounting equation.

• CENGAGENOWV2™ OFFERS A POWERFUL COURSE MANAGEMENT SYSTEM AND ONLINE HOMEWORK RESOURCE. Discover resources to optimize the student learning experience. Many students perform well on homework but struggle on exams. The new Blank Sheet of Paper Experience prepares students to problem-solve on their own. The Adaptive Study Plan customizes to each student's unique needs and provides a remediation pathway with Adaptive Feedback that responds to their unique answers. A new Multi-Panel View enables students to see all elements of a problem on one screen to better understand the accounting system.

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• SHOW ME HOW VIDEOS WALK THROUGH KEY EXAMPLES TO CLARIFY CONCEPTS. The authors clearly present examples that support key learning objectives in a conversational way, as if they were answering questions during an office visit. These videos show students how to solve algorithmic versions of exercises and problems similar to those at the end of chapter.

• BLUEPRINT PROBLEMS REINFORCE ACCOUNTING CONCEPTS. These longer problems help students practice the problem-solving process. The problems also connect concepts to one another, giving students a more complete picture of the most fundamental accounting concepts. You have the flexibility to use these problems, available in CNOWv2, for homework, exam review, group activities, or as demonstration problems during class.

• CENGAGENOWV2™ OFFERS A POWERFUL ONLINE HOMEWORK RESOURCE. The new Blank Sheet of Paper Experience prepares you to problem-solve on your own, just as you would if taking a test on a blank sheet of paper. The Adaptive Study Plan adapts to your unique needs and provides a learning pathway to keep you progressing. Adaptive Feedback responds to your unique answers and alerts you to the type of error you have made. A new Multi-Panel View enables you to see all elements of a problem on one screen to better understand the accounting system.

• SHOW ME HOW VIDEOS WALK YOU THROUGH KEY EXAMPLES TO CLARIFY CONCEPTS. The authors clearly present examples that support key learning objectives in a conversational way, as if they were answering questions during an office visit. These videos show you how to solve algorithmic versions of exercises and problems similar to those at the end of chapter.

• BLUEPRINT PROBLEMS REINFORCE ACCOUNTING CONCEPTS. These longer problems help you practice the problem-solving process. The problems, available in CNOWv2, also connect concepts to one another, giving you a more complete picture of the most fundamental accounting concepts.

• EXCELLENT EXAMPLES, ILLUSTRATIONS, AND INSTRUCTIONS VISUALLY GUIDE STUDENTS THROUGH THE STEPS OF ACCOUNTING. Leading authors Heintz and Parry are well known for providing thorough and relevant explanations; visually engaging, simple examples and figures; and clear step-by-step direction.

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

• LEARNING KEYS REINFORCE BASIC CONTENT. These learning aids and other tools draw attention to fundamental information as it is clearly presented in each chapter.

• EXCEPTIONAL LEARNING TOOLS CHECK AND REINFORCE STUDENT UNDERSTANDING. Key Points to Remember overview important concepts, while popular Demonstration Problems illustrate problems and solutions using multiple concepts from the chapter. Checkpoint Exercises let 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 VARIETY OF PRACTICE. Exercises emphasize one learning objective, while Problems encompass multiple learning objectives. Mastery Problems focus on numerous chapter learning objects, while Challenge Problems encourage students to apply the concepts learned in the chapter in new and different settings. In addition, Comprehensive Problems let students apply accounting procedures to the processes studied in a series of chapters (Chs. 1-6, 7-15, and 16-19).

• EXCEL® TEMPLATES HELP STUDENTS SOLVE SELECTED EXERCISES AND PROBLEMS. An Excel® icon in the margin clearly identifies assignments that have corresponding Excel® templates. These templates help students stay on track. Certain cells are coded to display a red asterisk if the student enters an incorrect answer.

• CENGAGE LEARNING GENERAL LEDGER SOFTWARE (CLGL) INTRODUCES STUDENTS TO THIS PROFESSIONAL ACCOUNTING TOOL. This software, now included in CNOWv2, CLGL familiarizes students with general ledger software as they use it to complete selected end-of-chapter assignments. Activities are automatically graded and are ideal for homework or tests.

• COLOR-CODING SYSTEM CLARIFIES HOW ACCOUNTS ARE CLASSIFIED. Helpful color-coding assists you in easily following the key transactions presented. It also aids in clarifying the impact of transactions on the accounting equation.

• BROADER VIEW BOXES HIGHLIGHT ACTUAL BUSINESS EVENTS. These boxes engage students with captivating examples or business situations that relate to each chapter's accounting topics. Students can more easily retain topics when they understand the connection of the concepts to today's business world.

• EXCEPTIONAL LEARNING TOOLS CHECK AND REINFORCE YOUR UNDERSTANDING. Key Points to Remember overview important concepts, while popular Demonstration Problems illustrate problems and solutions using multiple concepts from the chapter. Checkpoint Exercises solve an exercise at the end of each learning objective and let you check your answers to ensure you understand the basic concepts before continuing.

• EXERCISES AND PROBLEMS OFFER VARIETY OF PRACTICE. Exercises emphasize one learning objective, while Problems encompass multiple learning objectives. Mastery Problems focus on numerous chapter learning objects, while Challenge Problems encourage you to apply the concepts learned in the chapter in new and different settings. In addition, Comprehensive Problems let you apply accounting procedures to the processes studied in a series of chapters (Chs. 1-6, 7-15, and 16-19).

• CENGAGE LEARNING GENERAL LEDGER SOFTWARE (CLGL) INTRODUCES YOU TO THIS PROFESSIONAL ACCOUNTING TOOL. This software, now included in CNOWv2, CLGL familiarizes you with general ledger software as you use it to complete selected end-of-chapter assignments. Activities are automatically graded for instant feedback.

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