College Accounting, Chapters 1-24, International Edition

Description

COLLEGE ACCOUNTING, 11E, International Edition maintains its dedicated emphasis on the significance of the College Accounting course as true groundwork for students' future classes, jobs, and careers. This market leading 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, International Edition, 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, International Edition. End-of-chapter materials are available online, and your students can test their mastery of new concepts via a personalized study plan.

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. (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. 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. 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.

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.