Higher Education

College Accounting, Chapters 1-24, 11th Edition

  • Tracie L. Nobles Austin Community College
  • Cathy J. Scott Navarro College
  • Douglas J. McQuaig Wenatchee Valley College, Emeritus
  • Patricia A. Bille Highline Community College
  • ISBN-10: 1111528306  |  ISBN-13: 9781111528300
  • 1120 Pages
  • Previous Editions: 2011, 2008, 2005
  • © 2013 | Published
  • College Bookstore Wholesale Price = $219.25
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About

Overview

The 11th Edition of COLLEGE ACCOUNTING maintains its dedicated emphasis on the significance of the College Accounting course as true groundwork for students' future classes, jobs, and careers. This text builds student skills in the areas of accounting knowledge, technology, communication, ethics,and critical thinking, providing students the skills needed to be successful in life and work. With a focus on small business, College Accounting 11e, provides real-world context that keeps chapter content relevant and vital. You can now assign, grade, and assess your students' progress quickly and easily with CengageNow for College Accounting, 11e. End-of-chapter materials are available online, and your students can test their mastery of new concepts via a personalized study plan.

Features and Benefits

  • Simplified Approach: Where appropriate, concepts are broken down into step-by-step instructions for the student, giving them a guide to follow when learning how to master certain accounting skills. Info graphics are provided to help students visualize specific concepts.
  • Accounting in Your Future: This feature introduces students to various careers, some traditional and some unique, that require knowledge of accounting skills and concepts.
  • You Make the Call: This feature sharpens critical thinking and problem solving skills by placing the student in small business career position facing a realistic accounting dilemma. These exercises provide students with the opportunity to apply their knowledge of individual topics within the chapter. Each scenario is followed by a detailed, clearly explained solution.
  • Small Business Success: Appearing in select chapters throughout the text, this motivating feature emphasizes how accounting knowledge and best practices are critical to the success of a small business in a competitive environment.
  • Exercises: Practice exercises with solutions are included for applicable learning objectives in the Chapter Review, providing students with a review and study tool as well as a model for solving end-of-chapter exercises.
  • Learning Objectives: Appearing at the beginning of each chapter, learning objectives help students focus on key learning outcomes. The objectives are then highlighted in the margin alongside the related text discussion. A learning objective number serves as a reference to the objectives in the chapter review, exercises, and problems.
  • Accounting Language: A list of key accounting terms and concepts to be introduced and discussed in the chapter appears at the beginning of each chapter. The key terms appear in deep-purple font color throughout the chapter and are defined in the text and repeated in a glossary at the end of the chapter.
  • Marginal Notes:
  • End-of-Chapter Activities: A series of brief activities at the end of each chapter help students keep the business perspective in mind.
  • Before a Test Check: This comprehensive chapter review feature provides questions (true/false, multiple choice, matching, and completion) and brief application problems after every two to four chapters. The pre-test activities allow students to check their understanding of what they have read and practiced in the preceding chapters prior to taking a test.
  • Accounting Cycle Review and Comprehensive Review Problem: These problems give students the opportunity to apply accounting procedures to help them understand the process they have just studied in a series of chapters (1-5) and (6-12). Accounting Cycle Review Problems A and B involve the full accounting cycle for two sole proprietorship service businesses. The Comprehensive Review Problem following Chapter 12 involves the full accounting cycle for a sole proprietorship merchandising business.
  • All About You Spa: Designed to give students experience using computers to manage accounting transactions, this continuous general ledger problem features a sole proprietorship service business. In Chapter 3, students open accounting books for the spa using the manual method, Peachtree, QuickBooks, or Cengage Learning's Online General Ledger. After adding the company name, type, and chart of accounts, the first month's transactions are journalized and posted and the trial balance is printed. The problem continues with adjustment of entries into workheets, completion of end-of-the-month adjustments and printing financial statements. After Chapter 5, students close the books for the month and print a post-closing trial balance. In Chapters 9-12, students add two lines of merchandise to the business. Special journals for sales, purchases, cash receipts, and cash payments are introduced, and procedures are completed to end the accounting period.
  • Excel templates are provided for selected long or complicated end-of-chapter exercises and problems and provide assistance as students set up and work the problem. Certain cells are coded to display a red asterisk when an incorrect answer is entered, which helps students stay on track. Selected problems that can be solved using these templates are designated by an icon. Excel templates are available for free on the companion website.

Table of Contents

Introduction to Accounting
I. THE ACCOUNTING CYCLE FOR A SERVICE BUSINESS: ANALYZING BUSINESS TRANSACTIONS.
1. Asset, Liability, Owner's Equity, Revenue, and Expense Accounts.
2. T Accounts, Debits and Credits, Trial Balance, and Financial Statements.
3. The General Journal and the General Ledger.
4. Adjusting Entries and the Work Sheet.
5. Closing Entries and the Post-Closing Trial Balance.
Appendix for Chapter 5: Computerized Accounting
II. ACCOUNTING FOR CASH AND PAYROLL.
6. Bank Accounts, Cash Funds and Internal Controls.
7. Employee Earnings and Deductions.
8. Employer Taxes, Payments, and Reports.
III. THE ACCOUNTING CYCLE FOR A MERCHANDISING BUSINESS
9. Sales and Purchases.
10. Cash Receipts and Cash Payments.
Appendix for Chapter 10: The Voucher System of Accounting.
11. Work Sheet and Adjusting Entries.
12. Financial Statements, Closing Entries, and Reversing Entries.
IV. ACCOUNTING FOR PROMISSORY NOTES.
13. Notes Payable.
14. Notes Receivable.
V. ACCOUNTING FOR VALUATION OF RECEIVABLES, INVENTORY, PROPERTY AND EQUIPMENT, AND INTANGIBLE ASSETS.
15. Uncollectible Accounts.
16. Ending Merchandise Inventory.
Appendix for Chapter 16: Estimating the Value of Inventories.
17. Property and Equipment and Intangible Assets.
VI. ACCOUNTING FOR PARTNERSHIPS AND CORPORATIONS.
18. Partnerships.
19. Corporate Organization and Capital Stock.
20. Corporate Taxes, Retained Earnings, and Dividends.
21. Corporate Bonds.
VII. ACCOUNTING FOR DECISION MAKING AND MANUFACTURING.
22. The Statement of Cash Flows--Indirect Method.
Appendix for Chapter 11: Statement of Cash Flows--Direct Method.
23. Comparative Financial Statements.
24. Manufacturing Accounting.
Appendix A. Departmental Accounting.
Index.

What's New

  • NEW: The Accounting Cycle Review and Comprehensive Review Problems are now available in multiple formats, including manual, using QuickBooks, Peachtree, Excel or Cengage Learning's Online General Ledger.
  • NEW: Addition of the adjusting entry of unearned revenue in Chapter 4.
  • NEW: Chapter 6 contains expanded coverage of internal controls and endorsements have been deleted.
  • NEW: Chapter 7 and 8 have been updated based on current laws and added discussion on electronic filing.
  • NEW: Supplies purchased are now shown as capitalized first, and then expensed with an adjusting entry.
  • NEW: Perpetual Method is taken out of the appendix for chapter 9 and placed within the body of the text.
  • NEW: Appendix on Computerized Accounting, after chapter 5.
  • NEW: *In the Real World* provides real-world factoids about companies that students are familiar with, based on what the student is learning in the chapter.
  • NEW: Extended chapter openers begin with an e-mail from Janie to her friend Amy, who is a CPA. Janie would like to start her own Whitewater Rafting business and is seeking help from her friend to guide her on accounting for her business. Each chapter contains a new e-mail with information on what the student will learn in each chapter.
  • NEW: *Quiz Yourself* provides a set of 10 new multiple choice questions to be used as a self-quiz for students before they begin the chapter assignments.
  • NEW: *Practice it More* appears in each end of chapter and informs students of resources available online, including additional quizzes, crossword puzzles, flashcards, student PowerPoints, and CengageNow.
  • NEW: Each chapter contains at least one new end-of-chapter problem (A and B).

Learning Resource Bundles

Choose the textbook packaged with the resources that best meet your course and student needs. Contact your Learning Consultant for more information.

Bundle: Text, Chs. 1-24 + QuickBooks Pro 2011 Accounting CD-ROM

ISBN-10: 1133904548  | ISBN-13: 9781133904540

List Price = $280.95  | College Bookstore Wholesale Price = $208.00

This Bundle Includes:

  • College Accounting, Chapters 1-24
    List Price = $291.95  | CengageBrain Price = $291.95  | College Bookstore Wholesale Price = $219.25
  • QuickBooks Pro 2011 Accounting CD-ROM
    List Price = $77.95  | College Bookstore Wholesale Price = $58.25


Bundle: Text + Working Papers Study Guide, Chapters 1-12 + Working Papers with Study Guide, Chapter 13-24

ISBN-10:  1285150406  | ISBN-13:  9781285150406

List Price = $502.95  | CengageBrain Price = $502.95  | College Bookstore Wholesale Price = $378.25

This Bundle Includes:

  • College Accounting, Chapters 1-24
    List Price = $291.95  | CengageBrain Price = $291.95  | College Bookstore Wholesale Price = $219.25
  • Working Papers with Study Guide, Chapter 13-24
    List Price = $107.95  | CengageBrain Price = $107.95  | College Bookstore Wholesale Price = $81.00
  • Working Papers Study Guide, Chapters 1-12
    List Price = $103.95  | CengageBrain Price = $103.95  | College Bookstore Wholesale Price = $78.00


Printed Text, Chs 1-24 + MindLink for CengageNOW 2-Semester Instant Access

ISBN-10:  1305519744  | ISBN-13:  9781305519749

List Price = $311.95  | CengageBrain Price = $311.95  | College Bookstore Wholesale Price = $234.25

This Bundle Includes:

  • College Accounting, Chapters 1-24
    List Price = $291.95  | CengageBrain Price = $291.95  | College Bookstore Wholesale Price = $219.25
  • MindLink for CengageNOW 2-Semester Instant Access, Chs 1-24
    List Price = $165.00  | CengageBrain Price = $165.00  | College Bookstore Wholesale Price = $165.00


Printed Text, Chs 1-24 + CengageNOW 2-Semester Instant Access

ISBN-10:  130558869X | ISBN-13:  9781305588691

List Price = $311.95  | CengageBrain Price = $311.95  | College Bookstore Wholesale Price = $234.25

This Bundle Includes:

  • College Accounting, Chapters 1-24
    List Price = $291.95  | CengageBrain Price = $291.95  | College Bookstore Wholesale Price = $219.25
  • CengageNOW 2-Semester Instant Access, Chapters 1-24
    List Price = $165.00  | CengageBrain Price = $165.00  | College Bookstore Wholesale Price = $165.00


Efficacy and Outcomes

Reviews

"I like the way that the book is laid out and the extra materials that come with it. It is so much easier to organize lectures, homework, and class activities. For the average student, I believe that it is easier to understand."

— Deanna Burnett, Howard College

"I like the structure and the layout of the book. The examples are straight-forward, and ones the students can identify with. There are many exercises and problems for practicing and reinforcing the material from the chapter. I find the Excel activities useful for students to review the material again and for them to work with Excel. I am very happy with the text."

— Kristen Ball, Dodge City Community College

Supplements

All supplements have been updated in coordination with the main title. Select the main title's "About" tab, then select "What's New" for updates specific to title's edition.

For more information about these supplements, or to obtain them, contact your Learning Consultant.

Instructor Supplements

College Accounting, Chapters 1-12  (ISBN-10: 1111528128 | ISBN-13: 9781111528126)

The 11th Edition of COLLEGE ACCOUNTING maintains its dedicated emphasis on the significance of the College Accounting course as true groundwork for students' future classes, jobs, and careers. This text builds student skills in the areas of accounting knowledge, technology, communication, ethics, and critical thinking, providing students the skills needed to be successful in life and work. With a focus on small business, College Accounting 11e, provides real-world context that keeps chapter content relevant and vital. You can now assign, grade, and assess your students' progress quickly and easily with CengageNow for College Accounting, 11e. End-of-chapter materials are available online, and your students can test their mastery of new concepts via a personalized study plan.

List Price = $184.95  | CengageBrain Price = $184.95  | College Bookstore Wholesale Price = $139.00

Working Papers Study Guide, Chapters 1-12  (ISBN-10: 1111530211 | ISBN-13: 9781111530211)

With quality content consistent with the text, the study guide contains chapter outlines linked to the learning objectives and assignments in the text. These include review questions, exercises, and problems. The working papers are designed to help you successfully complete the end-of-chapter exercises and problems. Available in print.

List Price = $103.95  | CengageBrain Price = $103.95  | College Bookstore Wholesale Price = $78.00

Working Papers with Study Guide, Chapter 13-24  (ISBN-10: 1111530203 | ISBN-13: 9781111530204)

With quality content consistent with the text, the study guide contains chapter outlines linked to the learning objectives and assignments in the text. These include review questions, exercises, and problems. The working papers are designed to help you successfully complete the end-of-chapter exercises and problems. Available in print.

List Price = $107.95  | CengageBrain Price = $107.95  | College Bookstore Wholesale Price = $81.00

Instructor's Resource CD-ROM  (ISBN-10: 1111531366 | ISBN-13: 9781111531362)

This powerful resource tool contains the content from the Instructor's Resource Solutions Manual as well as PowerPoint® lecture slides, solutions to Excel template problems, Chapter Quizzes, and ExamView® testing software. A computerized version of the test bank, ExamView®, is available to adopters of College Accounting, 11e. This program is an easy-to-use test creation software compatible with Microsoft Windows. Instructors can add or edit questions, instructions, and answers, and select questions by previewing them on the screen, choosing them randomly, or choosing them by number. Instructors can also create and administer quizzes online, whether over the Internet, a local network (LAN), or a wide area network (WAN). ExamView® is available only on the Instructor's Resource CD-ROM. PowerPoint Lecture slides enhance lectures and simplify class preparation. Each chapter contains the learning objectives along with figures directly from the text and practice exercises to help you create a powerful, customizable tool. PowerPoint slides available on the IRCD and the companion website.

ExamView®  (ISBN-10: 1111531994 | ISBN-13: 9781111531997)

A computerized version of the test bank, ExamView®, is available to adopters of College Accounting, 11e. This program is an easy-to-use test creation software compatible with Microsoft Windows. Instructors can add or edit questions, instructions, and answers, and select questions by previewing them on the screen, choosing them randomly, or choosing them by number. Instructors can also create and administer quizzes online, whether over the Internet, a local network (LAN), or a wide area network (WAN). ExamView® is available only on the Instructor's Resource CD-ROM. [not saleable]

Instructor's Resource and Solutions Manual, Chapters 1-12  (ISBN-10: 111153201X | ISBN-13: 9781111532017)

This helpful guide provides suggested homework check questions, teaching and learning objectives, key points, lecture outlines, demonstration problems, responses to discussion questions, and solutions to all text exercises, problems, and activities. Also included are transition guides from the 10th to 11th edition, reviews of T Account Placement and Representative Transactions, chart to gauge the difficulty levels of assignments and estimate student completion time and suggested abbreviations for account titles. The IRSM is available in print, electronically on the instructor resource CD-ROM and password protected section of the text's companion website.

Instructor's Resource and Solutions Manual, Chapters 13-24  (ISBN-10: 1111532001 | ISBN-13: 9781111532000)

This helpful guide provides homework check questions, teaching and performance objectives, key points, lecture outlines, demonstration problems, responses to discussion questions, and solutions to all text exercises, problems, and activities. Also included are reviews of T Account Placement and Representative Transactions, suggested abbreviations for account titles, answers to study guide questions, blank master forms, and tools to gauge the difficulty levels of assignments and estimate student completion time. The IRSM is available in print, electronically on the instructor resource CD-ROM and password protected section of the text's companion website.

Solutions Transparencies Chapters, A Problems 1-12  (ISBN-10: 1111534594 | ISBN-13: 9781111534592)

Contains solutions for the Series A Exercises, Problems, Accounting Cycle Review Problem (chapter 5) and Comprehensive Review Problem (chapter 12). Product printed on acetate for use on an overhead projector.

Solutions Transparencies Chapters, A Problems 13-24  (ISBN-10: 1111534608 | ISBN-13: 9781111534608)

Contains solutions for the Series A Exercises. Product printed on acetate for use on an overhead projector.

Test Bank, Chapters 1-12  (ISBN-10: 1133190480 | ISBN-13: 9781133190486)

Revised and verified to ensure accuracy, the test bank includes questions now clearly identified by Topic, learning objectives, level of difficulty, AACSB, Blooms Taxonomy, AICPA and ACBSP standards to allow greater guidance in developing assessments and evaluating student progress. The test bank has also been increased by an average of 107%. All multiple choice questions were increased to 60 questions for chapters 1-12 and increased to 40 multiple choice questions for chapters 13-24. The test bank is available in print, electronically on the instructor resource CD-ROM and on the password protected section of the text's companion website.

Test Bank, Chapters 13-24  (ISBN-10: 1133190499 | ISBN-13: 9781133190493)

Revised and verified to ensure accuracy, the test bank includes questions now clearly identified by Topic, learning objectives, level of difficulty, AACSB, Blooms Taxonomy, AICPA and ACBSP standards to allow greater guidance in developing assessments and evaluating student progress. The test bank has also been increased by an average of 107%. All multiple choice questions were increased to 60 questions for chapters 1-12 and increased to 40 multiple choice questions for chapters 13-24. The test bank is available in print, electronically on the instructor resource CD-ROM and password protected section of the text's companion website.

Trey's Fast Cleaning Service Practice Set for College Accounting and Cengage Learning General Ledger, 2 terms (12 months) Printed Access Card  (ISBN-10: 1305628128 | ISBN-13: 9781305628120)

Put your students to work within a sole-proprietorship business in this dynamic simulation for use after text Chapter 7. Students will review the basics of accrual accounting, including the accounting cycle and accounting for cash. The accompanying CD contains General Ledger software and the data files to complete the practice set. (Appropriate for use after Chapter 7.)

List Price = $95.95  | CengageBrain Price = $95.95  | College Bookstore Wholesale Price = $72.00

CengageNOW 2-Semester Instant Access, Chapters 1-24  (ISBN-10: 1133493998 | ISBN-13: 9781133493990)

List Price = $165.00  | CengageBrain Price = $165.00  | College Bookstore Wholesale Price = $165.00

CengageNOW on Blackboard®, 2 terms (12 months) Instant Access  (ISBN-10: 1133493955 | ISBN-13: 9781133493952)

CengageNOW is a powerful course management and online homework tool that provides robust instructor control and customization to optimize the learning experience and meet desired outcomes. CengageNOW features: Author-Written Homework from the Textbook, Integrated e-book, Online General Ledger, Personalized Study Plans, Assessment Options, Course Management Tools, including Gradebook. CengageNOW is compatible with both WebCT(R) and Blackboard(R) platforms and is ideal for both traditional lecture-based courses and distance learning.

List Price = $165.00  | CengageBrain Price = $165.00  | College Bookstore Wholesale Price = $165.00

Trey's Fast Cleaning Service Practice Set Key with Inspector CD-ROM  (ISBN-10: 0538753234 | ISBN-13: 9780538753234)

This package contains the Instructor's Key printed version of the solution to the Trey's Fast Cleaning Service practice set and the Inspector's CD, which contains the General Ledger solutions software for the practice set.

Coolspring Furniture Key with Inspector's CD-ROM  (ISBN-10: 0538752750 | ISBN-13: 9780538752756)

This package contains the Instructor's Key printed version of the solution to the Coolspring Furniture practice set and the Inspector's CD, which contains the General Ledger solutions software for the practice set.

Student Supplements

College Accounting, Chapters 1-12  (ISBN-10: 1111528128 | ISBN-13: 9781111528126)

The 11th Edition of COLLEGE ACCOUNTING maintains its dedicated emphasis on the significance of the College Accounting course as true groundwork for your future classes, jobs, and careers. This market leading text builds skills in the areas of accounting knowledge, technology, communication, ethics,and critical thinking, providing you with the skills needed to be successful in life and work. With a focus on small business, College Accounting 11e, provides real-world context that keeps chapter content relevant and vital. End-of-chapter materials are available online,and you can test your mastery of new concepts via a personalized study plan.

List Price = $184.95  | CengageBrain Price = $184.95  | College Bookstore Wholesale Price = $139.00

Working Papers Study Guide, Chapters 1-12  (ISBN-10: 1111530211 | ISBN-13: 9781111530211)

With quality content consistent with the text, the study guide contains chapter outlines linked to the learning objectives and assignments in the text. These include review questions, exercises, and problems. The working papers are designed to help you successfully complete the end-of-chapter exercises and problems. Available in print.

List Price = $103.95  | CengageBrain Price = $103.95  | College Bookstore Wholesale Price = $78.00

Working Papers with Study Guide, Chapter 13-24  (ISBN-10: 1111530203 | ISBN-13: 9781111530204)

With quality content consistent with the text, the study guide contains chapter outlines linked to the learning objectives and assignments in the text. These include review questions, exercises, and problems. The working papers are designed to help you successfully complete the end-of-chapter exercises and problems. Available in print.

List Price = $107.95  | CengageBrain Price = $107.95  | College Bookstore Wholesale Price = $81.00

Trey's Fast Cleaning Service Practice Set for College Accounting and Cengage Learning General Ledger, 2 terms (12 months) Printed Access Card  (ISBN-10: 1305628128 | ISBN-13: 9781305628120)

Go to work within a sole-proprietorship service business in this dynamic simulation. You will review the accounting cycle and accounting for cash as you gain valuable hands-on practice. The accompanying CD contains General Ledger software and the data files to complete the practice set.

List Price = $95.95  | CengageBrain Price = $95.95  | College Bookstore Wholesale Price = $72.00

CengageNOW 2-Semester Instant Access, Chapters 1-24  (ISBN-10: 1133493998 | ISBN-13: 9781133493990)

Succeed in your accounting course with CengageNOW™, a powerful online homework tool that optimizes your learning experience. This interactive system generates a diagnostic Personalized Study Plan (with a chapter-specific Pre-test, Study Plan, and Post-test) to help you master concepts, prepare for exams, and get a better grade.

List Price = $165.00  | CengageBrain Price = $165.00  | College Bookstore Wholesale Price = $165.00

MindLink for CengageNOW 2-Semester Instant Access, Chs 1-24  (ISBN-10: 1285322053 | ISBN-13: 9781285322056)

Succeed in your accounting course with CengageNOW™, a powerful online homework tool that optimizes your learning experience. This interactive system generates a diagnostic Personalized Study Plan (with a chapter-specific Pre-test, Study Plan, and Post-test) to help you master concepts, prepare for exams, and get a better grade.

List Price = $165.00  | CengageBrain Price = $165.00  | College Bookstore Wholesale Price = $165.00

CengageNOW on Blackboard®, 2 terms (12 months) Instant Access  (ISBN-10: 1133493955 | ISBN-13: 9781133493952)

CengageNOW is an easy-to-use online resource that helps you study in less time to get the grade you want. CengageNOW allows you to test new concepts through pre- and post- tests. Personalized study plans target the areas on which you need to focus.

List Price = $165.00  | CengageBrain Price = $165.00  | College Bookstore Wholesale Price = $165.00

Meet the Author

Author Bio

Tracie L. Nobles

Tracie L. Nobles, CPA, received her bachelor's and master's degrees in accounting from Texas A&M University. She has served as Department Chair of the Accounting, Business, Computer Information Systems, and Marketing/Management Department at Aims Community College, Greeley, CO, and is currently an Associate Professor of Accounting at Austin Community College, Austin, TX. Professor Nobles has public accounting experience with Deloitte Tax LLP and Sample & Bailey, CPAs. She is a recipient of Aims Community College Excellence in Teaching Award. Professor Nobles is a member of the Teachers of Accounting at Two-Year Colleges, the American Accounting Association, the American Institute of Certified Public Accountants, and the Texas Community College Teachers Association. She is currently serving as secretary/webmaster of Teachers of Accounting at Two-Year Colleges, as a member of the American Institute of Certified Public Accountants Pre-certification Education Executive Committee, as co-chair for the Conference on Teaching and Learning Accounting and as Two-Year College Section chair for the American Accounting Association. Professor Nobles has spoken on such topics as creating online web videos, motivating nonbusiness majors to learn accounting, and incorporating small business topics in college accounting at numerous conferences, including the Teachers of Accounting at Two-Year Colleges and the American Accounting Association. In her spare time, she enjoys camping and fishing with her husband, Trey, and spending time with her family and friends.

Cathy J. Scott

Cathy J. Scott is currently Associate Professor of Accounting and Accounting Program Coordinator at Navarro College. She is a proud recipient of Navarro College's Teaching of Excellence Award. Professor Scott received her bachelor's degree from Nazareth College, MBA from Amberton University, a postgraduate accounting degree from Keller Graduate School of Management, and is currently ABD in her PhD program at Capella University. Professor Scott made a career shift into academics after a 25-year accounting and consulting career within the automotive industry. She has been a popular seminar speaker in the area of accounting and financial management for automotive and recreational vehicle manufacturers, as well as dealer associations. She has also written numerous accounting-related articles for various automotive publications. Professor Scott is a member of the Institute of Management Accountants, Teachers of Accounting at Two Year Colleges, the American Accounting Association, and the Texas Community College Association. Professor Scott has served in various regional and national positions with the American Accounting Association, including co-chair for the 2013 Conference on Teaching and Learning. She is also the past chair for the accounting section of the Texas Community College Association. In recent years, Professor Scott has spoken on numerous occasions about effective online learning techniques and using innovative teaching technology in the area of accounting. In her free time, Professor Scott enjoys spending time with her family on her farm in North Texas, in addition to raising and showing her Arabian horses.

Douglas J. McQuaig

(M. Ed., Lewis and Clark College, M.B.A., University of Oregon) Doug has over 30 years of experience teaching accounting at two- and four-year schools, as well as at the high-school level. He has traveled extensively throughout the country, meeting with teachers and students, in order to keep his finger on the pulse of today's classroom needs and concerns. Doug's one-on-one relationships with customers have kept him very close to the market, and he has translated his keen perceptions into the most successful college accounting text published in the last half-century.

Patricia A. Bille

Pat Bille has been teaching office technology, accounting, and microcomputer applications at Highline Community College for the last 36 years. Before moving to the college's Business Division, Pat began by teaching high school business classes. She has developed an off-campus, self-paced accounting and office occupations lab, has been program director for office occupations and accounting co-op work programs, and has worked in the accounting departments of two large Chicago corporations. She also served as a volunteer accountant in several nonprofit organizations, and worked for her own sole proprietorship. During the last six years she has developed online courses for accounting and microcomputer applications classes and has developed her own web site. She continues to teach online courses to Highline Community College students in Des Moines, Washington. She has co-authored two textbooks, authored a multitude of practice sets and ancillaries, several accounting videos, and a variety of non-accounting publications.