Higher Education

College Accounting, Chapters 1-9, 22nd Edition

  • James A. Heintz University of Kansas; University of Iowa -- Italy
  • Robert W. Parry Indiana University
  • ISBN-10: 1305666186  |  ISBN-13: 9781305666184
  • 384 Pages
  • © 2017 | Published
  • College Bookstore Wholesale Price = $165.00
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From the Authors

About

Overview

The leading choice in college accounting, Heintz and Parry's COLLEGE ACCOUNTING, 22E combines a step-by-step approach and excellent examples with a tightly integrated online homework tool that makes accounting understandable to every student, regardless of their accounting background or business experience. Well-known for its clarity, accuracy, and accompanying technology, this book focuses on practical skills students need to transition from the classroom to the workplace. This edition is now fully integrated with the expanded CengageNOWv2™ course management and online homework tool. CengageNOWv2™ includes chapter problems, an Adaptive Study plan, and eBook as well as Show Me How Videos, enhanced feedback, animated eConcepts, demonstration problems, and Cengage Learning General Ledger Software. With more practice opportunities and independent study resources, including InfoTrac® Student Collections, this edition delivers the tools students need to succeed.

Additional Product Information

Features and Benefits

  • 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 CengageNOWv2™, 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.

Table of Contents

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.

What's New

  • 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.
  • NEW COGNERO® ONLINE TEST BANK OFFERS TIME-SAVING FLEXIBILITY IN TESTING. Cengage Learning Testing, powered by Cognero®, is a flexible online system that allows you to author, edit, and manage Test Bank content from multiple Cengage Learning solutions. You can create multiple test versions in an instant and deliver tests from your LMS, your classroom, or wherever you want. Revised to reflect the latest content in this edition, all Cognero® Test Bank questions are tagged according to standards topic, Bloom's Taxonomy, and difficulty level for your convenience.
  • 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 CengageNOWv2™, for homework, exam review, group activities, or as demonstration problems during class.

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, Chapters 1-9 + Study Guide with Working Papers, Chapters 1-9

ISBN-10: 130578863X  | ISBN-13: 9781305788633

List Price = $320.95  | CengageBrain Price = $320.95  | College Bookstore Wholesale Price = $241.50

This Bundle Includes:

  • College Accounting, Chapters 1-9
    List Price = $219.95  | CengageBrain Price = $219.95  | College Bookstore Wholesale Price = $165.00
  • Study Guide and Working Papers, Chapters 1-9
    List Price = $101.95  | CengageBrain Price = $101.95  | College Bookstore Wholesale Price = $76.50


Bundle: Text, Chapters 1-9 + CengageNOW™v2, 1 term (6 months) Printed Access Card

ISBN-10:  1305930703  | ISBN-13:  9781305930704

List Price = $232.95  | College Bookstore Wholesale Price = $175.00

This Bundle Includes:

  • College Accounting, Chapters 1-9
    List Price = $219.95  | CengageBrain Price = $219.95  | College Bookstore Wholesale Price = $165.00
  • CengageNOWv2™, 1 term Printed Access Card, Chapters 1-9
    List Price = $135.00  | College Bookstore Wholesale Price = $101.25


Bundle: Text, Chapters 1-9 + LMS Integrated for CengageNOW™v2, 1 term Printed Access Card

ISBN-10:  130593072X  | ISBN-13:  9781305930728

List Price = $232.95  | College Bookstore Wholesale Price = $175.00

This Bundle Includes:

  • College Accounting, Chapters 1-9
    List Price = $219.95  | CengageBrain Price = $219.95  | College Bookstore Wholesale Price = $165.00
  • LMS Integrated for CengageNOW™v2, 1 term Printed Access Card, Chapters 1-9, 22nd
    List Price = $135.00  | College Bookstore Wholesale Price = $101.25


Bundle: Text, Chapters 1-9 + CengageNOW™v2, 1 term Instant Access

ISBN-10:  130593069X  | ISBN-13:  9781305930698

List Price = $232.95  | CengageBrain Price = $232.95  | College Bookstore Wholesale Price = $175.00

This Bundle Includes:

  • College Accounting, Chapters 1-9
    List Price = $219.95  | CengageBrain Price = $219.95  | College Bookstore Wholesale Price = $165.00
  • CengageNOW™v2, 1 term Instant Access for Heintz/Parry's College Accounting, Chapters 1-9
    List Price = $135.00  | CengageBrain Price = $135.00  | College Bookstore Wholesale Price = $135.00


ePack: Text, Chapters 1-9 + LMS Integrated for CengageNOW™v2, 1 term Instant Access

ISBN-10:  1305930711  | ISBN-13:  9781305930711

List Price = $232.95  | CengageBrain Price = $232.95  | College Bookstore Wholesale Price = $175.00

This Bundle Includes:

  • College Accounting, Chapters 1-9
    List Price = $219.95  | CengageBrain Price = $219.95  | College Bookstore Wholesale Price = $165.00
  • LMS Integrated for CengageNOW™v2, 1 term Instant Access for Heintz/Parry's College Accounting, Chapters 1-9
    List Price = $135.00  | CengageBrain Price = $135.00  | College Bookstore Wholesale Price = $135.00


ePack: Text , Chapters 1-9 + Cengage Learning’s Online General Ledger, 2 terms (12 months) Instant Access

ISBN-10:  1337124842  | ISBN-13:  9781337124843

List Price = $306.95  | CengageBrain Price = $306.95  | College Bookstore Wholesale Price = $231.00

This Bundle Includes:

  • College Accounting, Chapters 1-9
    List Price = $219.95  | CengageBrain Price = $219.95  | College Bookstore Wholesale Price = $165.00
  • Cengage Learning's Online General Ledger, 2 terms (12 months) Instant Access for Heintz/Parry's College Accounting
    List Price = $66.00  | CengageBrain Price = $66.00  | College Bookstore Wholesale Price = $66.00


Bundle: Text, Chapters 1-9 + Cengage Learning’s Online General Ledger, 2 terms (12 months) Printed Access Card

ISBN-10:  1337124877 | ISBN-13:  9781337124874

List Price = $267.95  | CengageBrain Price = $267.95  | College Bookstore Wholesale Price = $201.75

This Bundle Includes:

  • College Accounting, Chapters 1-9
    List Price = $219.95  | CengageBrain Price = $219.95  | College Bookstore Wholesale Price = $165.00
  • Cengage Learning's Online General Ledger, 2 terms (12 months) Printed Access Card
    List Price = $49.00  | College Bookstore Wholesale Price = $36.75


Efficacy and Outcomes

Reviews

"I have been teaching accounting out of the The Heinz and Parry textbook for 32 years. I feel it is the best textbook to use as an entry level accounting class in a career college. The theory is introduced effectively and the practical applications are more than adequate."

— Jackie Marshall, Ohio Business College

"The book is very well organized, presenting material in a logical and easy-to-understand fashion. I use the working papers for homework, and find that resource a great benefit. The necessary accounting forms match perfectly to the textbook problems which makes homework completion much easier and more straightforward. Students also enjoy having the study guide to prepare for exams."

— Melissa Bradley, Montana State University – Gallatin 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

Study Guide and Working Papers, Chapters 1-9  (ISBN-10: 1305667670 | ISBN-13: 9781305667679)

Written by the text authors to ensure accuracy and quality consistent with the text, the study guide and working papers for text assignments are provided together in one convenient resource. Students can reinforce their learning experience with chapter outlines that are linked to learning objectives and a set "C" of assignments that include review questions, exercises, and problems. The working papers are tailored to the text's end-of-chapter assignments. (Solutions for the working papers are included in the Solutions Manual. Solutions for Study Guide assignments are available separately).

List Price = $101.95  | CengageBrain Price = $101.95  | College Bookstore Wholesale Price = $76.50

Instructor's Solutions Manual, Chapters 1-15  (ISBN-10: 1305667735 | ISBN-13: 9781305667730)

This Solutions Manual contains carefully verified solutions for all text assignments, including Review Questions, all Exercises and Problem sets, Challenge and Mastery Problems, Combination Review Problems 1-3, as well as suggested answers to the Ethics Cases and the Managing Your Writing exercises. Accounting rulings are used where appropriate. The Solutions Manual is available in print, on the Instructor's Resource CD-ROM and on the password-protected portion of the text's website in MS Word format.

Instructor's Resource Guide, Chapters 1-15  (ISBN-10: 1305667719 | ISBN-13: 9781305667716)

This Instructor's Resource Guide, available in print and electronic format, contains the wealth of resources you need to create an exciting and productive classroom experience. Included is a correlation grid with changes from the previous edition to this edition, enhanced chapter outlines with teaching tips, suggested in-class exercises, figure references, as well as class learning activities, homework suggestions, and 10 questions your students will always ask. The Guide is available in print and on the password-protected portion of the text's website.

Test Bank: College Accounting and Achievement Tests, Chapter 1-15  (ISBN-10: 1305667751 | ISBN-13: 9781305667754)

Revised and verified to ensure accuracy, the Test Bank includes questions clearly identified by topic, learning objectives, level of difficulty, Bloom's Taxonomy, AICPA, ACBSP, and other business program standards to allow greater guidance in developing assessments and evaluating student progress. Question types include true/false, multiple choice, and problems. The complete Test Bank is available in Word format and in ExamView® testing software on the Instructor's Resource CD-ROM. The Word Test Bank is also available on the password-protected portion of the text's website.

Cengage Learning Testing, powered by Cognero®, Instant Access for Heintz/Parry's College Accounting  (ISBN-10: 1305667786 | ISBN-13: 9781305667785)

Cengage Learning Testing, powered by Cognero®, is a flexible, online system that allows you to import, edit, and manipulate content from the text's test bank or elsewhere, including your own favorite test questions. You can create multiple test versions in an instant and deliver tests from your LMS, your classroom, or wherever you want.

Companion Website  (ISBN-10: 1305669762 | ISBN-13: 9781305669765)

Discover everything you need for your course in one place! This collection of book-specific lecture and class tools is available with password protection. Access and download the Solutions Manual, PowerPoint® Slides, Study Guide Solutions, Excel® Templates and Solutions.

Cengage Learning's Online General Ledger, 2 terms (12 months) Instant Access for Heintz/Parry's College Accounting  (ISBN-10: 1305669983 | ISBN-13: 9781305669987)

Cengage Learning General Ledger Software (CLGL) is designed to be very similar to professional accounting software currently used in business and industry. The significant difference in this educational online package and a commercial accounting software system is the simplicity of operation.

List Price = $66.00  | CengageBrain Price = $66.00  | College Bookstore Wholesale Price = $66.00

Coolspring Furniture Practice Set for College Accounting (with Cengage Learning’s Online General Ledger, 2 terms (12 months) Printed Access Card)  (ISBN-10: 1305961668 | ISBN-13: 9781305961661)

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. (Appropriate for use after Chapter 7.) Estimated completion time is 20-30 hours.

List Price = $92.95  | CengageBrain Price = $92.95  | College Bookstore Wholesale Price = $69.75

Trey's Fast Cleaning Service Practice Set for College Accounting (with Cengage Learning’s Online General Ledger, 2 terms (12 months) Printed Access Card)  (ISBN-10: 130596165X | ISBN-13: 9781305961654)

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. (Appropriate for use after Chapter 7.) Estimated completion time is 10-15 hours.

List Price = $92.95  | CengageBrain Price = $92.95  | College Bookstore Wholesale Price = $69.75

CengageNOW™v2, 1 term Instant Access for Heintz/Parry's College Accounting, Chapters 1-15  (ISBN-10: 1305669851 | ISBN-13: 9781305669857)

With its engaging learning and assessment tools, CengageNOWv2™ supports the entire student workflow, from motivation to mastery. For you, the instructor, CengageNOWv2™ provides control and customization with the opportunity to tailor the learning experience to improve outcomes.

List Price = $135.00  | CengageBrain Price = $135.00  | College Bookstore Wholesale Price = $135.00

CengageNOW™v2, 1 term Instant Access for Heintz/Parry's College Accounting, Chapters 1-9  (ISBN-10: 130566986X | ISBN-13: 9781305669864)

With its engaging learning and assessment tools, CengageNOWv2™ supports the entire student workflow, from motivation to mastery. For you, the instructor, CengageNOWv2™ provides control and customization with the opportunity to tailor the learning experience to improve outcomes.

List Price = $135.00  | CengageBrain Price = $135.00  | College Bookstore Wholesale Price = $135.00

LMS Integrated for CengageNOW™v2, 1 term Instant Access for Heintz/Parry's College Accounting, Chapters 1-9  (ISBN-10: 1305669959 | ISBN-13: 9781305669956)

A unique access code provides your students with seamless access to their LMS Integrated for CengageNOWv2™ resources from within your campus Learning Management System. Students are prompted to enter the access code the first time that they click on a link in your course that includes Cengage content.

List Price = $135.00  | CengageBrain Price = $135.00  | College Bookstore Wholesale Price = $135.00

Student Supplements

Study Guide and Working Papers, Chapters 1-9  (ISBN-10: 1305667670 | ISBN-13: 9781305667679)

The study guide and the working papers for the text assignments are provided together in one resource for your convenience. Written by the text authors to ensure accuracy and consistent quality, this resource provides chapter outlines linked to learning objectives and a set "C" of assignments that include review questions, exercises, and problems to enhance your learning experience.

List Price = $101.95  | CengageBrain Price = $101.95  | College Bookstore Wholesale Price = $76.50

Cengage Learning's Online General Ledger, 2 terms (12 months) Instant Access for Heintz/Parry's College Accounting  (ISBN-10: 1305669983 | ISBN-13: 9781305669987)

Cengage Learning General Ledger (CLGL) is designed to be very similar to professional accounting software currently used in business and industry. The significant difference in this educational online package and a commercial accounting software system is the simplicity of operation.

List Price = $66.00  | CengageBrain Price = $66.00  | College Bookstore Wholesale Price = $66.00

Coolspring Furniture Practice Set for College Accounting (with Cengage Learning’s Online General Ledger, 2 terms (12 months) Printed Access Card)  (ISBN-10: 1305961668 | ISBN-13: 9781305961661)

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. Estimated completion time is 20-30 hours.

List Price = $92.95  | CengageBrain Price = $92.95  | College Bookstore Wholesale Price = $69.75

Trey's Fast Cleaning Service Practice Set for College Accounting (with Cengage Learning’s Online General Ledger, 2 terms (12 months) Printed Access Card)  (ISBN-10: 130596165X | ISBN-13: 9781305961654)

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. (Appropriate for use after Chapter 7.) Estimated completion time is 10-15 hours.

List Price = $92.95  | CengageBrain Price = $92.95  | College Bookstore Wholesale Price = $69.75

CengageNOW™v2, 1 term Instant Access for Heintz/Parry's College Accounting, Chapters 1-15  (ISBN-10: 1305669851 | ISBN-13: 9781305669857)

Have the tools you need to be successful. A variety of tools are available in CengageNOWv2™, in one easy-to-use resource designed to help improve your grades. Some resources help you prepare for class and succeed on homework, while others show you specific areas where you can work to improve. Access to this product is valid for 1 term of usage.

List Price = $135.00  | CengageBrain Price = $135.00  | College Bookstore Wholesale Price = $135.00

CengageNOW™v2, 1 term Instant Access for Heintz/Parry's College Accounting, Chapters 1-9  (ISBN-10: 130566986X | ISBN-13: 9781305669864)

Have the tools you need to be successful. A variety of tools are available in CengageNOWv2™, in one easy-to-use resource designed to help improve your grades. Some resources help you prepare for class and succeed on homework, while others show you specific areas where you can work to improve. Access to this product is valid for 1 term of usage.

List Price = $135.00  | CengageBrain Price = $135.00  | College Bookstore Wholesale Price = $135.00

LMS Integrated for CengageNOW™v2, 1 term Instant Access for Heintz/Parry's College Accounting, Chapters 1-9  (ISBN-10: 1305669959 | ISBN-13: 9781305669956)

A unique access code provides you with seamless access to your LMS Integrated for CengageNOWv2™ resources from within your campus Learning Management System. You are prompted to enter this access code the first time that you click on a link in your course that includes Cengage content.

List Price = $135.00  | CengageBrain Price = $135.00  | College Bookstore Wholesale Price = $135.00

Meet the Author

Author Bio

James A. Heintz

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

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.

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