This text truly readies students for their future accounting careers by exposing them to the entire accounting cycle using a variety of business situations. Both a service business organized as a proprietorship and a merchandise business organized as a partnership are presented using the complete accounting cycle. Many of the supplements for this book are entitled Century 21 Accounting; the internal information is still for use with Fundamentals, and will cause instructors no trouble in their class. Course 2 presents an accounting cycle for a corporation.
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Kenton E. Ross is Professor Emeritus, Department of Accounting, at Texas A&M University--Commerce. He formerly served as Dean of the College of Business and Technology; Director of Business and Economic Research; and Head, Department of Accounting.
The late Robert D. Hanson was Professor of Business Education and Associate Dean of the College of Business Administration at Central Michigan University.
Claudia B. Gilbertson served as a highly effective high school instructor for 11 years and a community college instructor for 25 years. While retired from North Hennepin Community College, Ms. Gilbertson remains active in shaping today's educational processes as she serves as a respected and sought-after consultant for numerous online accounting learning solutions. She is active in the National Business Education Association, North Central Business Education Association, and Minnesota Business Educators, Inc.
Mark W. Lehman, assistant professor emeritus of Accountancy at the Richard C. Adkerson School of Accountancy at Mississippi State University, teaches Accounting Information Systems and Forensic Accounting. A former auditor with PricewaterhouseCoopers, Dr. Lehman is a Certified Public Accountant and a Certified Fraud Examiner. Dr. Lehman writes journal articles and consults with accountants on the use of software in fraud detection. He was awarded Outstanding Educator by the Mississippi Society of Certified Public Accountants in 2007.
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